Corrective Action Plans

Finding 366545 (2022-001)

Material Weakness 2022

OH

Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions

The District acknowledges it did not obtain certified payroll information from Panzica Construction until December 2022 which was after the Auditor raised the issue with the District. The District will work to ensure compliance with grant terms, in this instance, by assigning compliance responsibil...

The District acknowledges it did not obtain certified payroll information from Panzica Construction until December 2022 which was after the Auditor raised the issue with the District. The District will work to ensure compliance with grant terms, in this instance, by assigning compliance responsibility to the Cost Center Manager who negotiates, monitors, and receives invoices, and authorizes payments. Standard prevailing wage contract language will be developed in consultation with General Counsel’s Office with the language inserted into future contracts, as appropriate.

View Audit 289386

Finding 366543 (2022-002)

Significant Deficiency 2022

St. Barnabas Health System, Inc.

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates...

Management will work to make all necessary corrections on the period 6 report, if available. If period 6 is not available then we will work with HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.

View Audit 289380

Finding 366541 (2022-001)

Significant Deficiency 2022

St. Barnabas Health System, Inc.

PA

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

Management will work with the HRSA to correct reporting errors outlined above through a revision to past reporting, providing additional documentation directly to the agency, or updates via future reporting, as applicable and deemed appropriate by the federal agency official.

View Audit 289380

Finding 366532 (2022-005)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring

Finding 2022-005: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporation shou...

Finding 2022-005: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the year ended December 31, 2022 as soon as practical. Management and the Board of Directors concur with the finding and the auditor's recommendations. Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2022 will be submitted to the federal audit clearinghouse upon completion of the audit.

View Audit 289369

Finding 366531 (2022-004)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs

Finding 2022-004: Comments on the Finding and Each Recommendation The Corporation did not furnish HUD with complete financial statements by the due date of September 30, 2023. Action(s) taken or planned on the finding The Corporation should file the December 31, 2022 financial statements as so...

Finding 2022-004: Comments on the Finding and Each Recommendation The Corporation did not furnish HUD with complete financial statements by the due date of September 30, 2023. Action(s) taken or planned on the finding The Corporation should file the December 31, 2022 financial statements as soon as practical and should ensure the annual financial report is filed by the HUD deadline in future periods. Management and the Board of Directors concur with the finding and the auditor's recommendations. The Corporation intends to submit the financial statements to HUD by January 26, 2024.

View Audit 289369

Finding 366530 (2022-003)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs Equipment & Real Property Management

Finding 2022-003: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Action(s) taken or planned on the finding The Board of Directors should replace the funds ...

Finding 2022-003: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Action(s) taken or planned on the finding The Board of Directors should replace the funds that were disbursed from the reserve for replacements without HUD approval. Management and the Board of Directors concur with the finding and the auditor's recommendation. The Board of Directors entered into a repayment agreement with HUD beginning in 2023 to repay the unapproved disbursements from the reserve for replacements reserve to the Property.

View Audit 289369

Finding 366529 (2022-002)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring

Finding 2022-002: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the years ended December 31, 2018, 2019, 2020 and 2021 were not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the findin...

Finding 2022-002: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the years ended December 31, 2018, 2019, 2020 and 2021 were not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended December 31, 2018, 2019, 2020 and 2021 as soon as practical. Management and the Board of Directors concur with the finding and the auditor's recommendation. Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2018 was submitted to the federal audit clearinghouse on March 8, 2023, the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2019 was submitted on March 8, 2023, the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2020 was submitted on April 3, 2023, and the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on February 15, 2023. No further action is required.

View Audit 289369

Finding 366528 (2022-001)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs

Finding 2022-001: Comments on the Finding and Each Recommendation The owners have not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis. Management and the Board of Directors concur ...

Finding 2022-001: Comments on the Finding and Each Recommendation The owners have not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis. Management and the Board of Directors concur with the finding and the auditor's recommendation. Management and the Board of Directors are taking steps to file the previous tax returns and have the Corporation's not-for-profit designation reinstated.

View Audit 289369

Finding 366522 (2022-001)

Significant Deficiency 2022

State of Hawaii Department of the Attorney General

HI

Reporting Student Financial Aid Significant Deficiency § 200.512 § 200.514

Views of Responsible Officials and Planned Corrective Action

View Audit 289361

Finding 366522 (2022-001)

Significant Deficiency 2022

State of Hawaii Department of the Attorney General

HI

Reporting Student Financial Aid Significant Deficiency § 200.512 § 200.514

The Department understands the importance of complying with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form, and have established policies and procedures to ensure compliance. The late submission in the prior year was primarily due to ...

The Department understands the importance of complying with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form, and have established policies and procedures to ensure compliance. The late submission in the prior year was primarily due to unforeseen circumstances delaying the completion of the 2021 audit engagement.

View Audit 289361

Finding 366518 (2022-002)

Significant Deficiency 2022

Community Action of Laramie County, Inc.

WY

Reporting Significant Deficiency

The delay in our FY2022 audit being completed in a timely manner was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the results from FY2020 Audit, we immediately started work on ...

The delay in our FY2022 audit being completed in a timely manner was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the results from FY2020 Audit, we immediately started work on FY2021. We are completing FY2022 and are back on track to file FY2023 promptly.

View Audit 289308

Finding 366517 (2022-001)

Significant Deficiency 2022

Community Action of Laramie County, Inc.

WY

Subrecipient Monitoring Eligibility Significant Deficiency

Documentation is now in place to ensure the eligibility for current and future clients. A system is in place to track the documentation. During FY2022, the agency had turnovers in the Case Manager department in which procedures were missed and/or not documented. Files are reviewed quarterly to ensur...

Documentation is now in place to ensure the eligibility for current and future clients. A system is in place to track the documentation. During FY2022, the agency had turnovers in the Case Manager department in which procedures were missed and/or not documented. Files are reviewed quarterly to ensure proper due diligence by the Program Director and/or their designee.

View Audit 289308

Finding 366495 (2022-002)

Significant Deficiency 2022

Habcore, Inc.

NJ

HABcore has a better understanding of the new accounting standards which classify leases as assets and liabilities and will implement procedures to track for the standards on an ongoing basis.

View Audit 16123

Finding 366494 (2022-001)

Significant Deficiency 2022

Habcore, Inc.

NJ

Internal Control / Segregation of Duties

HABcore will follow-up with NJ HMFA to determine if the $150 quarterly deposits are still necessary, and if so, will catch up and comply.

View Audit 16123

Finding 322674 (2022-006)

Significant Deficiency 2022

Heartland Care Center Inc.

IA

Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking

GSA_MIGRATION

View Audit 282473

Finding 322673 (2022-005)

Significant Deficiency 2022

Heartland Care Center Inc.

IA

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

GSA_MIGRATION

View Audit 282473

Finding 322672 (2022-004)

None 2022

Heartland Care Center Inc.

IA

Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking

INSURANCE POLICY CO-OBLIGEE Criteria: The Organization is responsible for having the USDA Rural Development listed as a co-obligee on fidelity bonds or mortgagee (loss payee) on the property insurance policy....

INSURANCE POLICY CO-OBLIGEE Criteria: The Organization is responsible for having the USDA Rural Development listed as a co-obligee on fidelity bonds or mortgagee (loss payee) on the property insurance policy. Condition: During our review of internal control procedures for the Community Facilities Loans & Grants Cluster, we identified the USDA Rural Development was not listed as a co-obligee on the fidelity bonds or mortgagee (loss payee) on the property insurance policy. Cause: The requirement was not met due to managements? oversight of the requirement to update the property insurance policy. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should review current procedures to ensure that they are complying with all requirements of the USDA Rural Development loan. Client Response: The Organization will review their monitoring procedures to ensure that they follow loan requirements and also update the insurance policy to include USDA Rural Development as the mortgagee (loss payee).

View Audit 282473

Finding 322671 (2022-003)

None 2022

Heartland Care Center Inc.

IA

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

REPORTING Criteria: The Organization is responsible for maintaining proper controls over programs to submit complete and accurate quarterly financial statements within 20 days of the quarte...

REPORTING Criteria: The Organization is responsible for maintaining proper controls over programs to submit complete and accurate quarterly financial statements within 20 days of the quarter end, and the annual budget must be submitted to the Agency 30 days prior to the beginning of the borrower?s fiscal year. Condition: During our review of internal control procedures for the Community Facilities Loans & Grants Cluster, we identified the quarterly financial statements were not submitted timely for the third quarter of 2021 and fourth quarter of 2021, the annual budget was not submitted timely, and the first quarter of 2022 financial statement was not submitted accurately. Cause: The submission of timely and complete reports was not met due to managements? oversight of the requirement to submit quarterly financials. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should review current processes and ensure the financial reports are reviewed for accuracy and submitted timely by someone who did not prepare the reports. Client Response: The Organization will modify the process to include review by another individual and monitor due dates to submit future reports accurately and on time.

View Audit 282473

Finding 321899 (2022-002)

Significant Deficiency 2022

Fowler Christian Apartments Iii, Inc.

TX

HUD Housing Programs Reporting Significant Deficiency

Views of Responsible Officials: Annual budgets will begin being submitted in 2023 now that audits are caught up in the hope we can bring our rental rates and approved budgets closer into alignment with current rental rates and cost to operate in the DFW area.

View Audit 282472

Finding 321898 (2022-003)

Significant Deficiency 2022

Fowler Christian Apartments Iii, Inc.

TX

HUD Housing Programs Significant Deficiency

GSA_MIGRATION

View Audit 282472

Finding 320670 (2022-003)

None 2022

Beloved Community Charter School

NJ