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Finding 375658 (2022-003)
Significant Deficiency 2022
Sound Generations
WA
Questioned Costs Allowable Costs / Cost Principles § 200.423
Type of Finding: • Significant Deficiency in Internal Control over Compliance – Allowable Costs/Cost Principles • Other Matter – Non-Compliance with Allowable Costs/Cost Principles Compliance Requirements Federal Agency: Department of Transportation Federal Program Name: Enhanced Mobility of Seni...
Type of Finding: • Significant Deficiency in Internal Control over Compliance – Allowable Costs/Cost Principles • Other Matter – Non-Compliance with Allowable Costs/Cost Principles Compliance Requirements Federal Agency: Department of Transportation Federal Program Name: Enhanced Mobility of Seniors and Individuals with Disabilities Assistance Listing Number: 20.513 Federal Award Identification Number and Year: PTD0287-2022 Pass-Through Agency: WADOT Pass-Through Number(s): PTD0287 Award Period: July 1, 2021 through June 30, 2023 Criteria or specific requirement: 2 CFR 200.423 specifically identifies alcoholic beverages as unallowable costs. Condition: CLA noted one sample in which federal funds were expended on unallowable costs. Questioned costs: $85 known, $910 likely Context: A sample of 25 was made from a population of 942 nonpayroll-related general disbursement costs charged to the major program. Of the 25 sampled costs, one was found to be out of compliance with the requirements of Allowable Costs / Cost Principles, totaling $85. Sampled nonpayroll-related general disbursement costs totaled $24,560. General disbursements totaled $263,090 of the $1,706,762 tracked to the major program. Extrapolating the error to the actual costs reported on the SEFA results in a likely questioned cost amount of $910. Cause: The individual in charge of entering the purchase into Microix did not code the alcoholic beverages to a separate general ledger account that was established to track unallowable costs so that they are not charged to the federal programs. Effect: Without adequate controls in place to ensure costs are allowable, Sound Generations runs the risk of being out of compliance with not only the major program but all federal programs. Repeat Finding: No. Recommendation: CLA recommends that emphasis be placed (via an employee training or organization-wide email) on specifically disallowed costs and the importance of tracking these costs separately so that they are not charged to federal programs. Views of responsible officials and planned corrective actions: Sound Generations agrees with the finding. Sound Generations has implemented the following additional practices and policies: 1) Allowable costs and expenditures in Federal Grants and Contracts training to all Authorized Purchasers. - to be completed in the first quarter of 2024 and annually thereafter. 2) Additional General Ledger Codes to record unallowable costs: implemented in July 2023 3) Automating unallowable expenses to be excluded in grant and contract reporting and expense reimbursements. - implemented in July 2023 Responsible Official: Chief Financial Officer; Christina Hannan, Controller Anticipated Completion Date: March 31, 2024
View Audit 294734 Questioned Costs: $1
City of Ravenswood
WV
Reporting
Corrective Action to be taken: The City will amend the March 2022 SLFRF Compliance Report to reflect the proper classification of expenditures.
Corrective Action to be taken: The City will amend the March 2022 SLFRF Compliance Report to reflect the proper classification of expenditures.
View Audit 294713
Finding 375633 (2022-002)
Significant Deficiency 2022
Community Health Partners, Inc.
MT
Eligibility
Grant Program: Department of Health and Human Services Health Centers Cluster – Assistance Listing #93.224/93.527 Description of Finding: Two errors were noted in the sliding fee category. In one instance, a patient was improperly billed for a sliding fee level they were not eligible for based on su...
Grant Program: Department of Health and Human Services Health Centers Cluster – Assistance Listing #93.224/93.527 Description of Finding: Two errors were noted in the sliding fee category. In one instance, a patient was improperly billed for a sliding fee level they were not eligible for based on support provided with their application. In the second instance, no supporting eligibility application and income verification were maintained by the Clinic to support the sliding fee scale adjustment the patient received. Corrective Action: CHP will provide re-training and support to staff to implement the appropriate procedures for sliding fee verification. CHP will develop an audit tool and engage Site Management in a quarterly audit process to assure compliance with CHP’s sliding fee application policy. Senior Management will address any findings from the quarterly audits and respond with a corrective action plan. Name of Contact Person: Jessica Wilson, CFO and Tey Silva, CCOO Projected Completion Date: The first quarterly audit will be completed during the first quarter of FY 2024 (7/1/23 – 9/30/23) and will occur quarterly thereafter.
View Audit 294705
Finding 375620 (2022-011)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.334
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a document retention policy that is consistent with federal document retention requirements.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a document retention policy that is consistent with federal document retention requirements.
View Audit 294683
Finding 375619 (2022-010)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Material Weakness Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement and adopt formal written policies relating to grants management ordered by Uniform Guidance.
View Audit 294683
Finding 375618 (2022-009)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Internal Control / Segregation of Duties Material Weakness Reporting § 200.328 § 200.329
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewe...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of controls relating to reporting, including federal program reporting. MARR will take such steps as necessary to ensure that reports are timely and accurately prepared, reviewed, and approved prior to filing. All controls, including review and approval will be documented in such documentation to be maintained.
View Audit 294683
Finding 375617 (2022-008)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Questioned Costs Allowable Costs / Cost Principles Cash Management
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full range of controls over costs charged to federal programs. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and en...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full range of controls over costs charged to federal programs. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.
View Audit 294683 Questioned Costs: $1
Finding 375616 (2022-007)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Questioned Costs Allowable Costs / Cost Principles Cash Management
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol sh...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to implement a full-range of control over costs charged to federal programs. MARR's primary decision-making authority regarding such controls shall be placed with the MARR's president. MARR's protocol shall ensure that such costs are the direct benefit to the program, are reviewed, approved, documented and ensure the accounting and reporting process be accurate. Further, controls over grant billings will be established to ensure expenditures represent actual costs incurred. All control activities, including independent review, should be documented and evidence of review and approval will be maintained.
View Audit 294683 Questioned Costs: $1
Finding 375615 (2022-006)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Questioned Costs Allowable Costs / Cost Principles § 200.405
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to recommend to management the establishment of procedures and controls allocate costs between grants based on actual costs attributed to grant and the particular expenditure allowed by the grant. All su...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to recommend to management the establishment of procedures and controls allocate costs between grants based on actual costs attributed to grant and the particular expenditure allowed by the grant. All such allocations will be supported by activity-level substantiation and be reviewed. Documentation of the allocation methodology, review and approval will be maintained in writing
View Audit 294683 Questioned Costs: $1
Finding 375614 (2022-005)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Questioned Costs Cash Management Material Weakness § 200.305
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish procedures that incorporate controls to review expenditures for payment prior to submitting request for reimbursement, and that the outstanding checks (and other reconciling items) be resolv...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish procedures that incorporate controls to review expenditures for payment prior to submitting request for reimbursement, and that the outstanding checks (and other reconciling items) be resolved in a reasonable period of time. Such evidence of control activities including review will be documented and maintained.
View Audit 294683 Questioned Costs: $1
Finding 375613 (2022-004)
Material Weakness 2022
Michigan Association of Recovery Residences, Inc.
MI
Questioned Costs Period of Performance Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and pre...
Views of Responsible Officials and Planned Corrective Actions: MARR will retain a CPA consultant to establish formal written policy documenting significant accounting procedures including but not limited to the independent review of the grant period of performance when recording transactions and preparing grant reimbursement requests. Evidence of the review to be documented and maintained according to the procedures to be implemented.
View Audit 294683 Questioned Costs: $1
Finding 375571 (2022-006)
Significant Deficiency 2022
Housing Authority of Cook County
IL
Reporting § 200.512
Finding 2022-006: Timely Submission of the Data Collection Form Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Plan: The Authority has experienced significant turnover in its Finance department over the past year. A new Controller...
Finding 2022-006: Timely Submission of the Data Collection Form Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Plan: The Authority has experienced significant turnover in its Finance department over the past year. A new Controller has been hired and additional resources have been acquired to ensure the timely submission of future audit reports. The Authority has engaged outside consultants to train staff on procedures related to audit preparation. Employee Responsible for the CAP: Danita Childers, Executive Director Planned Completion Dates for CAP: March 2024
View Audit 294652
Finding 375567 (2022-005)
Significant Deficiency 2022
Housing Authority of Cook County
IL
Questioned Costs Allowable Costs / Cost Principles
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation Condition: The Authority failed to maintain required documentation for program expenditures. Plan: The Authority plans to implement additional new procedures related to documentation of expenditures, including ...
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation Condition: The Authority failed to maintain required documentation for program expenditures. Plan: The Authority plans to implement additional new procedures related to documentation of expenditures, including scanning all documentation so that information can be accessed by the Authority personnel as necessary. The Authority also plans to implement additional training of staff. Employee Responsible for the CAP: Danita Childers, Executive Director Planned Completion Dates for CAP: March 2024
View Audit 294652 Questioned Costs: $1
Finding 375563 (2022-004)
Significant Deficiency 2022
Housing Authority of Cook County
IL
HUD Housing Programs Eligibility
Finding 2022-004: Eligibility Determination and Documentation Condition: The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’ eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24: Housing and Urban D...
Finding 2022-004: Eligibility Determination and Documentation Condition: The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’ eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24: Housing and Urban Development. Plan: The Authority has two Compliance Analysts (CA) whose primary responsibilities are audits of tenant files and training. The Authority will consider adding another CA. The CAs perform audits on a random sample of tenant files. The purpose of this review is to make sure the participants’ are eligible under the Housing Choice voucher Program. The Authority has experienced significant turnover of staff in the HCV department this past year. The Authority has filled these positions and has implemented programs to train the HCV staff. Also, there will be on the job training (OJT) by the CAs. CAs review the results of audits with management and discuss errors with the staff responsible for the tenant files. Checklists are utilized to ensure staff follow all processes and procedures for eligibility and other documentation requirements. Staff who fail to correctly process eligibility certifications, annual recertifications and move ins to new units are subject to progressive discipline. Supervisors will conduct random reviews on the files processed by staff each month. The Authority has corrected the issue noted in the two tenant files. Employee Responsible for the CAP: Sheryl Seiling, Director of Rental Assistance Planned Completion Dates for CAP: March 2024
View Audit 294652
Finding 375517 (2022-003)
Significant Deficiency 2022
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs Special Tests & Provisions
Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent must further ensure that all required deposits a...
Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent must further ensure that all required deposits are made to the residual receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.
View Audit 294566
Finding 375516 (2022-002)
Significant Deficiency 2022
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs
Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is now aware of the continuing c...
Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is now aware of the continuing compliance requirement and will comply with this recommendation in the future.
View Audit 294566
Finding 375515 (2022-001)
Significant Deficiency 2022
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs
Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the futu...
Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
View Audit 294566
Finding 375509 (2022-001)
Material Weakness 2022
On the Road Lending
TX
Reporting Matching / Level of Effort / Earmarking
We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit or program specific audit reporting package.
We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit or program specific audit reporting package.
View Audit 294548
Career Academy of South Bend, INC
IN
Reporting Internal Control / Segregation of Duties § 200.239
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
View Audit 294526
Finding 375485 (2022-005)
Material Weakness 2022
Career Academy of South Bend, INC
IN
Cash Management Reporting School Nutrition Programs
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
Management agrees with the finding. The necessary internal controls will be identified and implemented by June 30, 2024.
View Audit 294526
Finding 375475 (2022-004)
Material Weakness 2022
Career Academy of South Bend, INC
IN
Reporting School Nutrition Programs § 200.512
Management agrees with the finding. The necessary reports will be filed as soon as they are available.
Management agrees with the finding. The necessary reports will be filed as soon as they are available.
View Audit 294526
Finding 375471 (2022-003)
Material Weakness 2022
Career Academy of South Bend, INC
IN
Internal Control / Segregation of Duties School Nutrition Programs Matching / Level of Effort / Earmarking
Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
Management agrees with the finding. The necessary written documentation to comply will be prepared by December 31, 2024 as well as conducting internal quarterly audits of the food service invoices.
View Audit 294526
Finding 375461 (2022-002)
Material Weakness 2022
Career Academy of South Bend, INC
IN
Allowable Costs / Cost Principles Cash Management Period of Performance § 200.302
Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024.
Management agrees with the finding. The necessary written documentation to comply with the Uniform Guidance will be prepared by December 31, 2024.
View Audit 294526
Finding 375438 (2022-003)
Material Weakness 2022
Municipality of Ciales
PR
Reporting Internal Control / Segregation of Duties § 200.512
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
View Audit 294495
Finding 375437 (2022-002)
Material Weakness 2022
Municipality of Ciales
PR
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
View Audit 294495
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