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Corrective Action Plans

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Housing Authority of the City of Los Angeles
CA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties § 200.516
Management Response and Corrective Action: HACLA administers the third largest Housing Choice Voucher program in the United States with an allocation of 52,646 vouchers and 44 percent of all HACLA certificate and voucher resources are housing formerly homeless individuals and families. The averag...
Management Response and Corrective Action: HACLA administers the third largest Housing Choice Voucher program in the United States with an allocation of 52,646 vouchers and 44 percent of all HACLA certificate and voucher resources are housing formerly homeless individuals and families. The average income of all program participants is $19,815 per annum while the rents in Los Angeles are high. These participants have extremely low incomes, are at-risk households, living in a high-rent market, and without the subsidy would not be able to afford decent, safe, and sanitary housing. Further, the program is a valuable resource because in any given night there are more than 75,000 unsheltered residents in the Los Angeles area. HACLA?s highest priority is to house individuals which without the assistance of the program would be unable to pay rent and fall into homelessness or forced back to homelessness. With that said, program compliance is also a high priority for HACLA. As stated in Title 24 Code of Federal Regulations (24 CFR) ?982.516(a) the public housing authority must conduct a reexamination of family income and composition at least annually. Given HACLA?s very large program and the population it serves it is impossible to complete the annual reexamination within 12 months for 100% of the participants. Due to extenuating circumstances such as health issues, the death of the head of household and other challenges the family may be facing, it is impossible to have 100% compliance with this CFR. The housing authority must provide flexibility and extensions. The alternative would be for the housing authority to move forward with terminating the assistance in order to be fully compliant with the CFR--a position that HACLA does not take lightly given the humanitarian crisis in Los Angeles. The CFR is simply no longer in line with the realities of administering the program, and the expectation of the community. HACLA believes that HUD recognizes this in its monitoring practices for SEMAP. Nonetheless, HACLA?s goal is to complete all annual reviews within 12 months and will strike an appropriate balance to do so. These audit findings will assist HACLA in further advocating with HUD to adjust the regulatory requirement on annual reexamination completion time periods to be more in line with the reality of the homeless families that HACLA serves. HACLA?s Section 8 Department has the controls in place to ensure annual reexaminations are completed timely. Management will continue to proactively work with staff on an ongoing basis to ensure that participant families submit documentation timely or begin the intent to terminate process. This is a fine line, however, as HACLA is in the business of housing not terminating families. In line with HACLA?s Vision Plan, Executive Management is committed to improve processes across business lines. In mid-2022, HACLA contracted with Guidehouse, Inc., a consulting firm that works with housing authorities across the country such as the largest--the New York City Housing Authority, to identify and implement process improvements to simplify operations, meet regulatory requirements more efficiently and provide better customer services to applicants, participants and landlords. Guidehouse is in the process of that analysis and it is HACLA?s expectation that there will be an improvement and associated training in the annual reexamination completion process through better monitoring reports and dashboards to be provided in a shift to a better housing program platform as they have recommended. Person Responsible: Director of Section 8
View Audit 250136
The Resource Connection of Amador and Calaveras Counties, Inc.
CA
Reporting Significant Deficiency Equipment & Real Property Management
Based on the information provided on ECP's Grant Notification of Award (NoA): - The ECP Program Director will schedule a calendar event with the Fiscal Coordinator to complete the required reports due. - The events will be scheduled two weeks before the reports are due giving staff the time needed t...
Based on the information provided on ECP's Grant Notification of Award (NoA): - The ECP Program Director will schedule a calendar event with the Fiscal Coordinator to complete the required reports due. - The events will be scheduled two weeks before the reports are due giving staff the time needed to complete the reports and contact ECP's Grant Management Officer if necessary to correct any mistakes in the reporting systems. - The reports will be completed, reviewed and submitted no later than the required due date. - If the report due dates are not listed on the Notice of Award, staff will follow the report due dates outlined in Early Childhood Learning & Knowledge Center (ECLKC) - The ECP Program Director will communicate with the Policy Council and the Board of Directors sharing what our reporting requirements are and provide a schedule of dates when the reports are due. Person(s) Responsible: Jeanette Allen Timing for Implementation: 11/3/2022
View Audit 250134
Health Services of North Texas, Inc.
TX
Eligibility
CORRECTIVE ACTION PLAN Audit Finding Reference Number: 2022-002 Contact Information: Pam Barnes Chief Financial Officer Health Services of North Texas, Inc. Plan of Corrective Action: HSNT is committed to addressing this condition promptly, thoroughly and will continue to monitor for policy an...
CORRECTIVE ACTION PLAN Audit Finding Reference Number: 2022-002 Contact Information: Pam Barnes Chief Financial Officer Health Services of North Texas, Inc. Plan of Corrective Action: HSNT is committed to addressing this condition promptly, thoroughly and will continue to monitor for policy and procedure adherence. The case manager will ensure overall compliance with eligibility determination every six (6) months by collecting proof of income, including assessing income within 500% federal poverty level (FPL), proof of residence, and obtaining documentation of HIV diagnosis from testing agency. The eligibility process will be conducted annually and at 6-month eligibility recertification. The manager of programs will monitor case managers? new clients enrolled into Ryan White daily to verify eligibility documents are complete. Additionally for existing patients, appointment calendars are monitored and cross-referenced for documents in the patient?s Electronic Medical Record. Ryan White standards of care eligibility is verified every six months. In the interim a process to standardize the naming convention of eligibility documents has been completed to allow further auditing and oversight of the collection of eligibility documents. In consultation with our Ryan White program Monitor (Dallas County) we have received technical assistance and guidance related to eligibility. All items above have been completed on March 31st, 2023 Anticipated Completion Date: March 31, 2023
View Audit 249653
Health Services of North Texas, Inc.
TX
Eligibility
CORRECTIVE ACTION PLAN Audit Finding Reference Number: 2022-001 Contact Information: Pam Barnes Chief Financial Officer Health Services of North Texas, Inc. Plan of Corrective Action: HSNT is committed to addressing this condition promptly, thoroughly and will continue to monitor for policy an...
CORRECTIVE ACTION PLAN Audit Finding Reference Number: 2022-001 Contact Information: Pam Barnes Chief Financial Officer Health Services of North Texas, Inc. Plan of Corrective Action: HSNT is committed to addressing this condition promptly, thoroughly and will continue to monitor for policy and procedure adherence. The case manager will ensure overall compliance with eligibility determination every six (6) months by collecting proof of income, including assessing income within 500% federal poverty level (FPL), proof of residence, and obtaining documentation of HIV diagnosis from testing agency. The eligibility process will be conducted annually and at 6-month eligibility recertification. The manager of programs will monitor case managers? new clients enrolled into Ryan White daily to verify eligibility documents are complete. Additionally for existing patients, appointment calendars are monitored and cross-referenced for documents in the patient?s Electronic Medical Record. Ryan White standards of care eligibility is verified every six months. In the interim a process to standardize the naming convention of eligibility documents has been completed to allow further auditing and oversight of the collection of eligibility documents. In consultation with our Ryan White program Monitor (Dallas County) we have received technical assistance and guidance related to eligibility. All items above have been completed on March 31st, 2023 Anticipated Completion Date: March 31, 2023
View Audit 249653
Finding 199940 (2022-003)
Significant Deficiency 2022
Legal Services Nyc and Constituent Corporations
NY
Eligibility
2022-003 Waiver of Asset Ceilings Legal Services Corporation ALN#09.233100 Finding: Per LSC Reg.# 1611.3.d Financial eligibility policies, (1) As part of its financial eligibility policies, every recipient shall establish reasonable asset ceiling...
2022-003 Waiver of Asset Ceilings Legal Services Corporation ALN#09.233100 Finding: Per LSC Reg.# 1611.3.d Financial eligibility policies, (1) As part of its financial eligibility policies, every recipient shall establish reasonable asset ceilings for individuals and households. In establishing asset ceilings, the recipient may exclude consideration of a household?s principal residence, vehicles used for transportation, assets used in producing income, and other assets which are exempt from attachment under State or Federal law. (2) The recipient?s policies may provide authority for waiver of its asset ceilings for specific applicants under unusual circumstances and when approved by the recipient?s Executive Director, Project Director, or his/her designee. When the asset ceiling is waived, the recipient shall record the reasons for such waiver and shall keep such records as are necessary to inform the Corporation of the reasons for such waiver. Per Legal Services NYC policy, asset ceiling is $25,000. Out of sixty (60) LSC cases selected for testing, a waiver approval of asset ceilings for two (2) cases was not obtained. Corrective Action Taken or Planned: The paralegal who closed the case has been instructed to review for this kind of error before closing. The Compliance Officer is working with IT to see if there is a way to make the ?continue? button be required so it cannot be bypassed by clicking to page back. Upcoming trainings on closing cases will stress the importance of verifying accuracy and consistency in eligibility information before closing. The intake paralegal has been instructed not to use the Asset Override Note field to enter basic case notes, and both she and the paralegal who closed the case has been instructed to verify eligibility information against other data in the case before closing. Financial eligibility training will emphasize that the Asset Override Note field should only be used for relevant information, and continue to emphasize that Asset Waivers require written supervisor approval that must be uploaded into the case file.
View Audit 250095
Finding 199939 (2022-002)
Significant Deficiency 2022
Legal Services Nyc and Constituent Corporations
NY
Eligibility
2022-002 Financial Eligibility ? Assets Definition Legal Services Corporation ALN#09.233100 Finding: Per LSC Reg.# 1611.2(d) Definition of Assets, ?Assets? means cash or other resources of the applicant or members of the applic...
2022-002 Financial Eligibility ? Assets Definition Legal Services Corporation ALN#09.233100 Finding: Per LSC Reg.# 1611.2(d) Definition of Assets, ?Assets? means cash or other resources of the applicant or members of the applicant?s household that are readily convertible to cash, which are currently and actually available to the applicant. Out of sixty (60) LSC cases selected for testing, three (3) cases were reported as having an asset above ceiling ($25,000). However, the reported assets did not meet the asset the definition of assets as per LSC Reg.# 1611.2(d). These program clients were indeed financially eligible but the asset classification in Legal Server was not accurate and did not support the eligibility conclusion. Corrective Action Taken or Planned: All financial eligibility trainings and compliance trainings describe what does and doesn?t constitute an includable asset and instruct employees to click on the ?Exclude? button where appropriate. We will continue to emphasize that this is necessary in trainings throughout the year.
View Audit 250095
Finding 199938 (2022-001)
Significant Deficiency 2022
Legal Services Nyc and Constituent Corporations
NY
Eligibility
2022-001 Retainer Agreements Legal Services Corporation ALN#09.233100 Finding: Legal Services Corporation (LSC) Reg. #1611.9.a Financial Eligibility section 9 Retainer agreements requires that when an LSC...
2022-001 Retainer Agreements Legal Services Corporation ALN#09.233100 Finding: Legal Services Corporation (LSC) Reg. #1611.9.a Financial Eligibility section 9 Retainer agreements requires that when an LSC grant recipient provides extended service to a client, the recipient shall execute a written retainer agreement with the client when representation commences or as soon thereafter as is practicable. Out of sixty (60) LSC cases selected for eligibility testing, a retainer was not executed for one (1) extensive service case and a retainer agreement for one (1) case could not be located. However, there is a case note written by the former employee who handled the case documented that the retainer agreement was obtained. Corrective Action Taken or Planned: The paralegal was admonished and provided with additional training stressing the need to have an executed retainer uploaded to each case file where needed. All compliance trainings for staff emphasize that retainers must be executed and uploaded to Legal Server prior to commencement of legal representation. We will continue to emphasize the need for this at trainings throughout the year.
View Audit 250095
Finding 199937 (2022-022)
Significant Deficiency 2022
Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary
TX
Subrecipient Monitoring Reporting Significant Deficiency
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subawar...
Finding No. 2022-002 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs has registered with Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and reported the subaward data through FSRS and is now in compliance with the requirements of the Federal Funding Accountability and Transparency Act requirements. In addition to becoming compliant, SER-Job's procedures, related to the submission of all reporting requirements, including supplemental requirements not required or collected by the awarding agency, have been expanded to include seeking additional guidance from external sources, such as our external auditors. These external sources, will possess the knowledge and expertise to assure that SER-Jobs follows all reporting requirements, including supplemental requirements originally unknown to SER-Jobs and not communicated by the awarding agency. Anticipated Completion Date: March 1, 2023 SER-Jobs Contact Person Responsible for Corrective Action: Mr. Gerald Eaton, CFO
View Audit 250048
Finding 199936 (2022-001)
Significant Deficiency 2022
Ser-Jobs for Progress of the Texas Gulf Coast, Inc. and Subsidiary
TX
Reporting Internal Control / Segregation of Duties Significant Deficiency
Finding No. 2022-001 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs is currently current and in compliance with the reporting requirements under the EAA grant agreement. In addition to becoming c...
Finding No. 2022-001 - NON-COMPLIANCE AND SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER NONCOMPLIANCE WITH REPORTING REQUIREMENTS Planned Corrective Action: SER-Jobs is currently current and in compliance with the reporting requirements under the EAA grant agreement. In addition to becoming compliant, SER-Job's procedures, related to the submission of all grant reports, have been modified. This modification includes setting an internal deadline of completion of at least 10 days prior to the funder required submission deadline. Also, there will be tasks reminders placed on all management and staff calendars, upon awarding of funds and throughout the funding term, of all reporting requirements. Anticipated Completion Date: March 1, 2023 SER-Jobs Contact Person Responsible for Corrective Action: Mr. Gerald Eaton, CFO
View Audit 250048
Finding 195008 (2022-001)
Material Weakness 2022
Southern College of Optometry
TN
Matching / Level of Effort / Earmarking
Recommendation: The auditor recommends that policies and procedures are implemented to ensure that adjustments to the estimated liabilities due to the federal government for the Perkins and HPSL loan programs are properly recorded in a timely manner. Action taken: We concur with the recommendation, ...
Recommendation: The auditor recommends that policies and procedures are implemented to ensure that adjustments to the estimated liabilities due to the federal government for the Perkins and HPSL loan programs are properly recorded in a timely manner. Action taken: We concur with the recommendation, and it was implemented effective October 13, 2022.
View Audit 178653
The Shaw University, Inc.
NC
Reporting Internal Control / Segregation of Duties
Name of Responsible Individual: Chief Financial Officer (David Byrd) and Controller (Myrna McClean) Corrective Action: Management of the University concurs with this finding. The University will update its website for the March 2022 Student Aid Disbursements. The University reported the correct in...
Name of Responsible Individual: Chief Financial Officer (David Byrd) and Controller (Myrna McClean) Corrective Action: Management of the University concurs with this finding. The University will update its website for the March 2022 Student Aid Disbursements. The University reported the correct information in the Annual HEERF Report submitted March 2023. The HEERF funds have been fully expended as of March 2023. Anticipated Completion Date: May 15, 2023
View Audit 178652
The Shaw University, Inc.
NC
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Name of Responsible Individual: Associate Director of Financial Aid (Dr. Ojebe Ifegwu), Director of Financial Aid (Ibrahim Bah) and Vice President of Enrollment Management and Student Success (Terrance Dixon) Corrective Action: The University concurs with the finding. The University will ensure th...
Name of Responsible Individual: Associate Director of Financial Aid (Dr. Ojebe Ifegwu), Director of Financial Aid (Ibrahim Bah) and Vice President of Enrollment Management and Student Success (Terrance Dixon) Corrective Action: The University concurs with the finding. The University will ensure that disbursement updates are made no later than 15 days after making the disbursement or becoming aware of the need to adjust a previously reported disbursement. The University will update the disbursement recorded submitted to the COD to reflect the date that funds are credited to the general ledger and/or students' account. Anticipated Completion Date: June 30, 2023
View Audit 178652
Finding 195002 (2022-004)
Material Weakness 2022
South Dakota Health Care Coalition
SD
Matching / Level of Effort / Earmarking Material Weakness § 200.303
Finding: 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Earmarking Finding Summary: No independent secondary level of review or approval is p...
Finding: 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Earmarking Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, no ongoing analysis is completed over comparison of actual expenditures to earmarked expenditures Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC is working with its accounting firm to synchronize line-item coding to better ensure that expenditures are correctly coded and do not exceed maximums per line items outlined in grant contracts. The budget to actual grant expenditure comparisons will be provided to the SDHCC treasurer for review and comparison to the grant earmarking maximums. Anticipated Completion Date This is projected to be completed prior to Friday 4/28/23.
View Audit 178651
Finding 195001 (2022-003)
Material Weakness 2022
South Dakota Health Care Coalition
SD
Procurement, Suspension & Debarment § 200.303 § 200.318
Finding: 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Procurement, Suspension and Debarment Finding Summary: No independent secondary level...
Finding: 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Procurement, Suspension and Debarment Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, 15 instances identified in our sample of expenditures in which the transaction exceeded the Coalition?s micro-purchase threshold, requiring a price analysis, however, the price analysis was not documented or completed. Further, the Coalition?s procurement policy does not include all the required elements as outlined in the Uniform Guidance. Lastly, five vendors were not verified against the central contractor registry prior to the expenses being incurred to ensure that the vendor was not suspended or debarred. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC Executive Director is currently revising the Coalition procurement policy to ensure that it appropriately reflects all elements required by the Uniform Guidance. The SDHCC Executive Director is updating the current review process to ensure that moving forward, all transactions that will exceed the Coalition?s micro purchase threshold include a documented price analysis. This will be reflected in the revised procurement policy. In an effort to ensure full compliance with vendor regulations. All outside vendors will be verified against the central contractor database before the SDHCC enters into any purchase agreements. This will be reflected in the revised SDHCC procurement policy. Anticipated Completion Date: Projected completion of procurement policy revision first draft to Board is Friday April 7, 2023
View Audit 178651
Finding 195000 (2022-002)
Material Weakness 2022
South Dakota Health Care Coalition
SD
Equipment & Real Property Management § 200.303 § 200.313
Finding: 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Equipment and Real Property Management Finding Summary: No independent secondary leve...
Finding: 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Equipment and Real Property Management Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, property records lack descriptive elements as required by 2CFR 200.313(d)(1), including source of funding, acquisition date and cost. Lastly, a physical inventory of equipment has not been performed within the last two years. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC Executive has updated the SDHCC fixed asset listing to include recommended components listed in the findings above. This includes an updated physical inventory of all listed equipment. Anticipated Completion Date: March 16, 2023
View Audit 178651
Finding 194999 (2022-001)
Material Weakness 2022
South Dakota Health Care Coalition
SD
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Rep...
Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Reporting Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, Internal control procedures documented within Coalition?s Grant Management Policy have not been updated since departure of the Grant Management Director. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC has updated its invoicing process to include an internal review of all invoices prior to submission for reimbursement by the state. Per the new process, the executive director reviews, prepares and completes the initial invoicing process. Once complete, the invoice is forwarded to the SDHCC treasurer for final review and approval prior to final submission to SD DOH. The review process is formally documented by treasurer signature on face document prior to submission to DOH. Grant management policy is currently in revision. Anticipated Completion Date: For Invoicing Process, practice was changed to reflect final review by SDHCC treasurer on January 10, 2023, beginning with BP4 Invoice number 227. Projected Grant Management policy revision first draft to Board is Friday April 7, 2023.
View Audit 178651
Finding 194996 (2022-002)
Significant Deficiency 2022
Universal Academy Charter School
MN
Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION ? COVID-19 ?EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2022-002 Internal Controls Over Compliance With Equipment and Real Property Finding Summary 2 CFR ? 200.313(d)(1) requires t...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION ? COVID-19 ?EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2022-002 Internal Controls Over Compliance With Equipment and Real Property Finding Summary 2 CFR ? 200.313(d)(1) requires the Academy to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing 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 any ultimate disposition data, including the date of disposal and sale price of the property. During our audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 ? Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records as noted above to assure compliance with federal equipment and real property management requirements. Corrective Action Plan Actions Planned ? The Academy plans to review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 ? Education Stabilization Fund federal program. Official Responsible ? The Academy?s Executive Director, Farhiya Einte. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Farhiya Einte, will ensure that federally-funded fixed assets are distinguishable within the Academy?s finance system. The Academy also intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures.
View Audit 178650
Finding 194995 (2022-001)
Significant Deficiency 2022
Universal Academy Charter School
MN
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302 § 200.318
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2022-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Finding Summary During our audit, we noted t...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2022-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Finding Summary During our audit, we noted that Universal Academy?s (the Academy) written internal control policies over compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) did not include adequate written controls over compliance with cash management, allowable costs, financial management standards, and procurement. Corrective Action Plan Actions Planned ? The Academy has implemented an updated version of its written policies and procedures relating to cash management, allowable costs, financial management standards, and procurement for its federal programs to ensure compliance with the Uniform Guidance effective for fiscal year 2023. Official Responsible ? The Academy?s Executive Director, Farhiya Einte. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Farhiya Einte, will ensure appropriate written internal controls and procedures are updated and in place for future federal grants.
View Audit 178650
Finding 194994 (2022-001)
Significant Deficiency 2022
Slam Florida, INC
FL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organiz...
SLAM Florida, Inc. March 23, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer SLAM Florida, Inc.
View Audit 178473
Finding 194993 (2022-001)
Significant Deficiency 2022
Somerset Academy, Inc.
FL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Org...
Somerset Academy, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer Somerset Academy, Inc.
View Audit 178572
Finding 194991 (2022-004)
Material Weakness 2022
Southwestern Consolidated School District of Shelby County
IN
Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.302 § 200.303 § 200.328
FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identi...
FINDING 2022-004 Subject: COVID-19 ? Education Stabilization Fund ? Reporting, Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting, Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting and Equipment and Real Property Management compliance requirements. Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Reporting The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. For both reports that were submitted, there was segregation of duties between the preparation of the report and the review and submission of the report by someone other than the preparer. However, the review was not sufficient to prevent the following error: ? In the second report, the amounts reported as expended did not agree to the underlying expenditure records of the School Corporation for ESSER I and ESSER II awards. Per discussion with the Treasurer, the amount in the report included expenditures through the report due date of May 13, 2022 rather than through the reporting period end date of June 30, 2021. This resulted in an overstatement of expenditures of $83,000 for ESSER I and $184,000 for ESSER II. Equipment and Real Property Management During our testing of equipment and real property management, it was noted that the School Corporation had not conducted a physical inventory during the last two years as required. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: For the upcoming year 3 ESSER report that is due by April 7th, the corporation treasure will ensure that the data provided for the completion of this report only includes the correct time period information for July 1, 2021 through June 30, 2022. Southwestern superintendent, Josh Edwards, will verify the correct dates and amounts for the requested time period before submitting the report. Both the treasurer and the superintendent will review the form and sign a printed copy to be kept on file at the administration building. Inventory has in the past only been taken within certain departments. A more complete inventory will be scheduled. Southwestern superintendent, Josh Edwards, and treasurer Bonnie Thopy will research the required criteria to become compliant. Once these parameters have been established they will work within the guidelines to ensure an inventory will be completed before the next audit period. Responsible Party and Timeline for Completion: Treasurer, Bonnie Thopy, and Superintendent, Josh Edwards ? these changes will be implemented for FY2023.
View Audit 178570
Finding 194988 (2022-003)
Material Weakness 2022
Southwestern Consolidated School District of Shelby County
IN
Questioned Costs School Nutrition Programs Cash Management § 200.303
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...
FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.
View Audit 178570 Questioned Costs: $1
Finding 194963 (2022-002)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...
Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.
View Audit 178568 Questioned Costs: $1
Finding 194962 (2022-003)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.305
Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the ov...
Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. These issues are being addressed with IN DWD.
View Audit 178568
Finding 194961 (2022-004)
Material Weakness 2022
Northern Indiana Workforce Board, Inc.
IN
Reporting
Finding 2022-004: Audit Report Not Timely Submitted Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Recommendation: Management needs to ensure financial information is completed and reconciled within ...
Finding 2022-004: Audit Report Not Timely Submitted Condition: This audit report for the fiscal year ending June 30, 2022 was not submitted to the Federal Clearinghouse by March 31, 2023 as required. Recommendation: Management needs to ensure financial information is completed and reconciled within a reasonable timeframe after the fiscal year-end to allow an audit to be completed within the required timeframe. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants.
View Audit 178568
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