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Corrective Action Plans

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King of Kings Housing Development CORP Ii, Lula Haynes Plaza
CA
HUD Housing Programs Cash Management
Recommendations: Notification of the residual deposit amount will be sent to the property accountant, the executive officer, and the supervising manager in the future. A reminder to make the residual receipts deposit will be added to the project accountant?s calendar. Management Comments: The Manag...
Recommendations: Notification of the residual deposit amount will be sent to the property accountant, the executive officer, and the supervising manager in the future. A reminder to make the residual receipts deposit will be added to the project accountant?s calendar. Management Comments: The Management agrees with the finding. The reminder will be added to the calendar. Management agrees that a notification will be sent to the project accountant, the executive officer, and the supervising manager. Resolution: The project accountant issued a check for $17,227 for the residual receipts deposit upon notification of the finding. Corrective Action Completed.
View Audit 176801
Finding 178792 (2022-001)
Material Weakness 2022
Riverview Apartments Senior Housing
MN
Subrecipient Monitoring Eligibility Material Weakness
2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temp...
2022-001 Income Certifications Name of contact person ? Angela Riley, CFO Corrective action ? The Corporation agrees with the finding, and has continued to implement strategies to address these issues throughout 2021 and 2022, including: assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications, hired a team of 6 additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications, developed a new training program to onboard site staff, and developed a monitoring program to set expectations and hold employees accountable to those expectations. Proposed completion date ? Management has begun the corrective action and is expected to have additional internal controls and training done by December 31, 2023.
View Audit 176793
Finding 178758 (2022-001)
Significant Deficiency 2022
Education Commission of the States
CO
Procurement, Suspension & Debarment
Criteria and Condition: The Commission is prohibited from contracting with parties that are suspended or debarred. Under the guidelines, before contracting with a non-federal entity, the grantee must verify that the non-federal entity is not suspended, debarred, or otherwise excluded from participat...
Criteria and Condition: The Commission is prohibited from contracting with parties that are suspended or debarred. Under the guidelines, before contracting with a non-federal entity, the grantee must verify that the non-federal entity is not suspended, debarred, or otherwise excluded from participating in the transaction. Cause: While suspension and debarment policies and procedures are in writing, they were not implemented by staff or documented in accordance with the Uniform Guidance and the method used by management to procure new services under the National Endowment for the Arts funding did not follow all the required elements. Effect: Without verifying that vendors are not suspended or debarred prior to entering into a covered transaction, procurements under federal awards may not have been made in compliance with applicable Federal regulations, and covered transaction payments could have been made to parties that were federally suspended, debarred, or otherwise disqualified. Context: Program expenditures made to certain vendors exceeded either the micro-purchase or covered transaction threshold, triggering the testing of this compliance area during the audit. Questioned costs: This finding did not result in any questioned costs. Identification of Repeat Findings: This is not a repeat finding. Recommendation: We recommend that the Commission update their suspension and debarment policy to reflect current staff roles and responsibilities that relate to maintaining vendor files for all procurements over the Commission?s micro-purchase threshold or that are considered to be a covered transaction and to implement redundancies as needed. Vendor files should include documentation that a search was performed on the SAM.gov website to verify that the vendor is not suspended or debarred. Management should periodically review suspension and debarment support and document the review. Views of Responsible Officials and Planned Corrective Actions: The Commission is in the process of updating their suspension and debarment policy and procedures to ensure that all elements required are clearly documented in accordance with Uniform Guidance. Full implementation will occur no later than December 31, 2023. Name of Contact Person: Matthew Padilla, CFO Proposed Completion Date: 12/31/2023
View Audit 176652
Community Apartments Corporation of Forsyth County #3
NC
HUD Housing Programs
Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent
Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent
View Audit 176630
Community Apartments Corporation of Forsyth County #3
NC
HUD Housing Programs
Corrective Action Plan: Items outside the owners units have been forwarded to the HOA for repair. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent
Corrective Action Plan: Items outside the owners units have been forwarded to the HOA for repair. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent
View Audit 176630
Finding 178568 (2022-001)
Material Weakness 2022
Pennington County Housing and Redevelopment Commission
SD
HUD Housing Programs Subrecipient Monitoring Material Weakness
Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identifi...
Section 8 Housing Choice Vouchers AL #14.871 Material Weakness Internal Control Over Compliance Lack of Timely Abatement of Housing Assistance Payments for Failed Inspections 2022-001 Condition: During audit fieldwork and at the time the Comission was preparing the SEMAP Certification, we identified that the Commission did not reinspect units with failed inspections within 30 calendar days. In addition, the Commission did not abate Housing Assistance Payments (HAP) timely. Criteria: Re-inspections should be performed by an inspector within 30 calendar days of the initial failed inspection. HAP should be abated in instances where the owner or family failed to correct the HQS deficiencies within the required timeframe Repeat of Prior Year Finding: No Auditor?s Recommendation: The Commission should provide training for the inspector on Housing Quality Standards, the timeframes for correcting cited deficiencies, and logging the information within the compliance software. We recommend the Commission implement a system to ensure re-inspections are scheduled within 30 calendar days following a failed inspection. In addition, we recommend establishing a process for monitoring when HQS deficiencies are not corrected and when the Commission should abate HAP or terminate the HAP contract. Management?s Response: In completing the first SEMAP certification following the start of the COVID-19 pandemic, it was recognized that there was a slight deficiency in the overall compliance requirements concerning Housing Quality Standards (HQS). This deficiency was attributed to the following three factors: 1. There was an increase in the volume of HQS inspections completed during the fiscal year. We were catching up following COVID-19. 2. The sole housing authority?s inspector was inexperienced and untrained. Specifically, he was only hired in February 2021 to complete HQS inspections following the retirement of a long-term employee. 3. The HQS process did not receive the required supervision to maintain compliance. To correct the deficiency with HQS, the Commission addressed the underlying factors which led to the deficiency: 1. A level of normalization has been achieved in units needing HQS inspections following December 2021. 2. The inspector has received formal training from a reputable third-party vendor on the requirements of the HQS process. 3. Supervision of the Section 8 Program has been changed in February 2022, and systems and reports have been put in place to better monitor the program including HQS.
View Audit 176716
Finding 178490 (2022-002)
Significant Deficiency 2022
Northwest Community Action, Inc.
MN
Reporting Significant Deficiency
Contact Person ? Sharon Millner, Executive Director Corrective Action Plan ? The Agency will work to submit financial statements to the Federal Audit Clearinghouse within nine months of year-end. Completion Date ? 8/31/2023
Contact Person ? Sharon Millner, Executive Director Corrective Action Plan ? The Agency will work to submit financial statements to the Federal Audit Clearinghouse within nine months of year-end. Completion Date ? 8/31/2023
View Audit 176721
Mha Housing of Eastern North Carolina, Inc.
NC
Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent
Corrective Action Plan: The Project is doing all that is within its control to get the vacant units rented. Auditee Contact: John Nash (The Arc of North Carolina, Inc.), Management Agent
View Audit 176714
Finding 178415 (2022-002)
Material Weakness 2022
Kettering Health Network
OH
Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-002 A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (PRF Program), Assistance Listing No. 93.498 (PR...
Finding 2022-002 A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (PRF Program), Assistance Listing No. 93.498 (PRF Program) Federal Agency: U.S. Department of Health and Human Services Pass-Through Award Period: January 1, 2021 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the findings as reported. The Network is committed to ensuring internal controls are implemented to ensure compliance with Section 200.303 of the Uniform Guidance. The following steps have been implemented Spring 2023: 1. Design and implement controls over compliance to ensure terms and conditions are adhered to, including retaining proper documentation to support the effectiveness of the controls. 2. Utilize Internal Audit to perform testing on the PRF program 3. Established procedures for Internal Audit to test quarterly reporting related to the Health and Human Services (HHS) portal as it relates to Provider Relief Funds. After, Internal Audit?s testing of the data, Executive Director of Finance and Executive Director of Internal Audit will review the information with the Executive Director of Decision Support and Reimbursement prior to finalizing the quarterly reporting in the HHS portal.
View Audit 176613
Finding 178414 (2022-001)
Material Weakness 2022
Kettering Health Network
OH
Allowable Costs / Cost Principles Special Tests & Provisions Cash Management
Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testin...
Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing Treatment, and Vaccine Administration for the Uninsured, Assistance Listing No. 93.461 (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Pass-Through Award Period: January 1, 2022 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the finding as reported. It is noteworthy that the COVID-19 Uninsured Program (the Program) ceases to accept claims for testing and treatment effective March 22, 2022. Claims for vaccinations were no longer accepted after April 5, 2022. Should HRSA funding be re-instated, the Network is committed to ensure proper internal controls over compliance are established to fully comply with the Program?s set terms and conditions.
View Audit 176613
Finding 178341 (2022-001)
Material Weakness 2022
Farwell Area Schools
MI
Questioned Costs Allowable Costs / Cost Principles § 200.402
November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESS...
November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESSER TI-Formula contains a Material Weakness in Internal Control/Non-Compliance. During the testing of the amounts charged to the grant it was noted that payments were charged to the grant but were not authorized by the grant. The responsible party is the Business Manager, Dorothy Boge. This was a misunderstanding of costs allowed under this grant and were not in compliance with 2 CFR 200.402. The Corrective Action Plan for Farwell Area Schools will be to review all grant agreements to gain a more thorough understanding of allowable expenses. Farwell Area Schools will modify our internal controls to include a step that all expenses charged to the grant have to be in the grant or it cannot be paid. We will also include a step to verify that amendments to the grant have been submitted for approval and verify this monthly. This corrective action plan will be implemented today, November 1, 2022. Thank you, Dorothy Boge, Business Manager Steven Scoville, Superintendent
View Audit 176603 Questioned Costs: $1
Finding 115118 (2022-001)
Material Weakness 2022
Salina Health Education Foundation
KS
Material Weakness
Finding 2022-001 Material Weakness U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Assistance Listing No. 93.244 Health Center Program Cluster Recommendations We recommend that SHEF contact HRSA to inform HRSA of the matter, and that the promissory note be modified to remove the property at 651 E. Pre...
Finding 2022-001 Material Weakness U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Assistance Listing No. 93.244 Health Center Program Cluster Recommendations We recommend that SHEF contact HRSA to inform HRSA of the matter, and that the promissory note be modified to remove the property at 651 E. Prescott, Salina, Kansas, as collateral. in addition, we recommend that management develop and implement a procedure to review any property liens or other restrictions when property is considered for collateral. View of Responsible Officials Once SHEF learned of this matter, the CFO took immediate action to notify HRSA and make arrangements with the financial institution to remove the property at 651 E. Prescott, Salina, Kansas, as collateral on the promissory note. Management will develop and implement a procedure to review any property liens or other restrictions when property is considered for collateral.
View Audit 87357
Finding 111779 (2022-001)
Significant Deficiency 2022
Commonwealth Health Corporation, Inc.
KY
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requir...
Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requirements and importance to institutional compliance, the Corporation will review the internal financial statements and related settlements for any future calculations. The Corporation will continue to monitor the Department of Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements dated June 11, 2021 and the most recently distributed Provider Relief Fund frequently asked questions which provide details on requirements related to the program. Contact Person: Michele Lawless Expected Implementation: July 2022
View Audit 98783 Questioned Costs: $1
Saint Xavier University
IL
Questioned Costs Student Financial Aid Special Tests & Provisions
Condition: The University did not accurately calculate the return of title IV funds (R2T4) and return funds for 1 of 25 students (4%) who withdrew from the University. The University entered the incorrect dates for the term the student enrolled and attended, resulting in an incorrect calculation of ...
Condition: The University did not accurately calculate the return of title IV funds (R2T4) and return funds for 1 of 25 students (4%) who withdrew from the University. The University entered the incorrect dates for the term the student enrolled and attended, resulting in an incorrect calculation of unearned aid. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Questioned costs: $178. Repeat Finding: No. Corrective Action Plan: Responsible Person for Corrective Action: Susan Swisher, Executive Director Office of Financial Aid. Implementation Date for Corrective Action Plan: Action has already been completed. A manual calculation was performed to determine the number of days in the payment period and the number of days the student attended. Closed days were not removed from the calculation which created the error. The refund calculation was purged and recalculated with the correct dates. Based on the recalculation, the student completed at least 60% of the term and a return of funds was not required. The return amount was disbursed directly to the student in July when the error was identified. Management currently reviews all refund calculations to ensure accurate calculations and will continue that practice to ensure compliance.
View Audit 82969 Questioned Costs: $1
Vanderbilt University
TN
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.516
As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disburs...
As a corrective measure, along with additional staff training, Vanderbilt will be implementing a quality control step to ensure that the notifications are properly made. This step will essentially do a sweep of students whose financial aid awards have been finalized (but prior to the actual disbursement of funds) but have not yet received the required financial aid notification letter. This process will be executed on a weekly basis. Vanderbilt University expects to have this process in place by November 2022. For follow-up questions and information, please contact Brent Tener, Executive Director of Student Financial Aid and Scholarships at Vanderbilt University.
View Audit 96781
Brevard College
NC
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Reference No. 2022-001 Explanation: The College had not reported changes of withdrawn students to the NSLDS as required under the Uniform Grant Guidance for the year ended May 31, 2022. The College had a sy...
Reference No. 2022-001 Explanation: The College had not reported changes of withdrawn students to the NSLDS as required under the Uniform Grant Guidance for the year ended May 31, 2022. The College had a system upgrade in the Fall of 2021 and did not realize there was a bug in the system that did not properly report withdrawn students on one of the standard reports produced by the system. The College did not have another monitoring mechanism in place that would have alerted them to this deficiency in the automated system reporting. Corrective Action Plan: The Registrar's Office will change their enrollment status and dates in National Student Clearinghouse to reflect accurate information and contact NSLDS to report the issue. To ensure this doesn't happen in the future, these steps will be taken: ? IT will report the bug to Jenzabar. ? Registrar will manually create a new row in the Registration Transaction table anytime a student fully withdraws from a term. ? IT will create a report that flags any inconsistencies in hours in Student Registration vs. NSC status.
View Audit 97700
Finding 99544 (2022-002)
Significant Deficiency 2022
Realife Cooperative of Eau Claire
WI
Reporting Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 20...
Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 95512
Finding 99543 (2022-001)
Significant Deficiency 2022
Realife Cooperative of Eau Claire
WI
Internal Control / Segregation of Duties
Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 20...
Housing and Urban Development Realife Cooperative of Eau Claire respectfully submits the following corrective action plan for the year ended August 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: August 31, 2022 The findings from the August 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.
View Audit 95512
Corunna Public Schools
MI
Cash Management School Nutrition Programs Equipment & Real Property Management
The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food ser...
The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food service areas. Due to delays with shipping and manufacturing, the equipment wasn?t delivered and paid for until July 2022, after our fiscal year end. Had the equipment been delivered and paid for prior to year-end, the District would not have incurred an excess fund balance.
View Audit 92419
Finding 99530 (2022-001)
Significant Deficiency 2022
Immaculata University
PA
Reporting Student Financial Aid Significant Deficiency
Department of Education 2022-001 Student Financial Assistance Cluster ? Federal Assistance Numbers 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we rec...
Department of Education 2022-001 Student Financial Assistance Cluster ? Federal Assistance Numbers 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment and program information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Item 1: Student Status did not match (1 student) Internal reports in Argos for review will be created to review student status in comparison with NSC and NSLDS reports and records. Particular attention will be paid to withdrawn students, as in the case of the student with this finding. Reports will be reviewed and documented on a monthly basis. Item 2: Effective Enrollment Dates do not match (3 students) For this finding, of the three students, two were withdrawn and one graduated. In addition to the reports mentioned for Item 1, guidance from Ellucian on Banner system indicates that completely withdrawn students must be assigned for the term an enrollment status code with the 'Withdraw Indicator' check box checked. Staff will be instructed to ensure this is done. For graduating students, the graduation date on the extract to Clearinghouse will be a date that matches the final date of the term. This will also be checked on a monthly basis with internal reports and NSLDS. Item 3: Status change reported outside 60-day requirement (3 students) This was due to a timing error where the data sent to NSC was after their transmission date to NSLDS, causing the update to not be sent for several weeks from NSC to NSLDS. This, in conjunction with the five-week winter break, caused the data to be received at NSLDS beyond the 60-day requirement. Having reviewed the NSLDS website, there is a capability to update an individual student there without waiting for NSC transmission dates if there is a concern with timeliness. Our Registrar has coordinated with NSC to verify all transmission dates and ensure ample time to allow updates to reach NSLDS in a timely manner. Item 4: Enrollment Effective Dates and Program Enrollment Dates did not match at NSLDS (2 students) Of the two students with this finding, one was a graduating student. The actions described for graduating students in Item 2 should also prevent this finding. The other student was updated to less than half time following a course drop. In the case where a student changes time status but remains enrolled, the actual date of the drop should be the enrollment and program enrollment date, not the start of the term. Changes in status that are either close to the beginning of term (before the first transmission to Clearinghouse) or are backdated should be verified at NSLDS once the file from NSC has been accepted. Internal reports to find all students with this situation and additional analysis of the NSC reporting process are planned and will be run on a monthly basis. Item 5: Institution's Enrollment Effective Date, NSLDS Enrollment Effective Date, and Program Enrollment Effective Date did not match (1 student) The one student in this finding Withdrew. In a case with the Ellucian action line, the student did not receive an enrollment status code with the 'Withdraw Indicator' checked. The actions described for Item 2 should also prevent this type of finding. Name(s) of the contact person(s) responsible for corrective action: Avery Turner, Thomas Mazzolla Planned completion date for corrective action plan: June 30, 2023
View Audit 92415
Finding 98125 (2022-101)
Material Weakness 2022
Pima County
AZ
Subrecipient Monitoring § 200.303 § 200.331 § 200.332
Assistance Listings Number: Program Name: 97.024 Emergency Food and Shelter National Board Program Name of contact person: Regina Kelly, Director, Grants Management & Innovation Anticipated completion date: June 2024 Response: Pima County agrees with the finding. Pima County's federal award expen...
Assistance Listings Number: Program Name: 97.024 Emergency Food and Shelter National Board Program Name of contact person: Regina Kelly, Director, Grants Management & Innovation Anticipated completion date: June 2024 Response: Pima County agrees with the finding. Pima County's federal award expenditures have more than quadrupled since 2018, dramatically increasing the volume of subrecipients and the need for monitoring. The County recognized this challenge and procured services from a third-party entity to conduct subrecipient monitoring in the short term and assist in the development of a robust and effective subrecipient monitoring program to effectively address the rapid growth of subrecipient monitoring needs.
View Audit 94856
Temple University Health System
PA
Subrecipient Monitoring Cash Management Reporting
Finding Number 2022-001 Reporting - Deficiency Agency Name U.S. Department of Health and Human Services (American Rescue Plan Act) (ARPA) Pass-through Pennsylvania Commission on Crime and Delinquency Program ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund Criteria The Comprehensive R...
Finding Number 2022-001 Reporting - Deficiency Agency Name U.S. Department of Health and Human Services (American Rescue Plan Act) (ARPA) Pass-through Pennsylvania Commission on Crime and Delinquency Program ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund Criteria The Comprehensive Response to Violence (CRV) Program Reports are due within twenty (20) days after each quarterly reporting period. Condition/Context Temple University Health System (TUHS) received ARPA funding from the U.S Department of Health and Human Services, passed-through from the Pennsylvania Commission on Crime and Delinquency (PCCD) for the CRV Program. TUHS was required to submit quarterly CRV Program Reports to the PCCD. All Program Reports were submitted. However, we noted that two (2) reports were submitted after the due dates prescribed by PCCD. Questioned Costs None. Recommendation We recommend TUHS submit the required reports within the time frame prescribed. Corrective Action Plan Management acknowledges the finding and notes that two (2) of the CRV Program Reports were not submitted timely. Going forward, the program?s manager will submit the reports according to the time frame prescribed. Action Date June 30, 2023 Final Implementation June 30, 2023 Name And Phone Number Of Person Responsible For Implementation Scott Charles, Trauma Outreach Manager (215)868-4658
View Audit 93428
Finding 98117 (2022-003)
Significant Deficiency 2022
Mental Health Center of Boulder County Dba Mental Health Partners
CO
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Federal Program Name: ? Provider Relief Fund ? ALN 93.498 Recommendation: Our auditors recommended Organization provide HRSA with their revised Lost Revenues calculation as the current eligible lost revenues reported on the PRF Period 3 report appears to be understated. Explanation of disagreemen...
Federal Program Name: ? Provider Relief Fund ? ALN 93.498 Recommendation: Our auditors recommended Organization provide HRSA with their revised Lost Revenues calculation as the current eligible lost revenues reported on the PRF Period 3 report appears to be understated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the finding. Due to the complexity and lack of clarity on PRF reporting, the period 3 lost revenues calculation was understated. The HRSA portal is closed so Mental Health Partners is not able to provide an updated and current lost revenue report for Period 3. However, the Mental Health Partners has not received and does not anticipate receiving any additional PRF funds, so no future impact is expected or additional corrective action needed. Should additional funds be received, the CFO and Controller will adjust future reporting as needed. Name(s) of the contact person(s) responsible for corrective action: CFO and Controller Planned completion date for corrective action plan: Will implement in fiscal year 2023.
View Audit 91802
Finding 98113 (2022-004)
Significant Deficiency 2022
Mental Health Center of Boulder County Dba Mental Health Partners
CO
Subrecipient Monitoring § 200.332
Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization revise their Subrecipient Monitoring Policy to include perf...
Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization revise their Subrecipient Monitoring Policy to include performing subrecipient risk assessments on all subrecipient relationships that the Organization enters into. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the finding. While the Subrecipient Monitoring Policy was updated, Mental Health Partners did not have procedures in place to ensure risk assessments were performed on all subrecipients for each grant period. The Controller, Grants Manager, and Contracts Manager are currently updating the internal controls and procedures to ensure that risk assessments are performed for each subrecipient for each grant period in compliance with 2 CFR 200.332(b). Planned completion date for corrective action plan: Will implement in fiscal year 2023.
View Audit 91802
Finding 98112 (2022-002)
Significant Deficiency 2022
Mental Health Center of Boulder County Dba Mental Health Partners
CO
Period of Performance Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303
Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal a...
Federal Program Name: ? Block Grants for Community Mental Health Services ? ALN 93.243 ? Section 223 Demonstration Programs to Improve Community Mental Health Services ? ALN 93.958 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: Management concurs with the audit finding. As the previous process for grant salary, fringe, and indirect billings was based on salary paid date this resulted in expenses on certain grants being allocated prior to the period of performance. While this was at least in part offset by eligible grant expenses not being billed at the end of the grant period, it was not in compliance with 2 CFR 200.1 for period of performance. The CFO, supported by the Controller and Grants Manager, will immediately update the controls and grants billing processes to be based on incurred date rather than paid date. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2023.
View Audit 91802
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