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The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that co...
The District had a significant turnover in the Education Services Department in FY 2021-2022 and the backup documentation to demonstrate that contact was made with identified eligible private school was not located. It should be noted that there are currently procedures in place to ascertain that contact is made with all eligible private schools and kept on file in a manner that meets all requirements for compliance. As a result, this evidence remains available for subsequent school years.
Finding 32621 (2022-002)
Significant Deficiency 2022
Community Care agrees with this finding. The youth served by this service are in the protective custody of the DHHS due to findings of abuse or neglect and have been removed via court order from their families. Visits do not occur unless they can be supervised. In an effort to improve employee e...
Community Care agrees with this finding. The youth served by this service are in the protective custody of the DHHS due to findings of abuse or neglect and have been removed via court order from their families. Visits do not occur unless they can be supervised. In an effort to improve employee engagement and retention, Community Care has taken the following steps. 1. To reduce turn over, in March of 2022 Community Care implemented a weekly employee training and development meeting. We were losing many employees in the first month of employment. New Employees must participate for the first 90 days of employment. The new staff attend this weekly meetings to learn about the professional aspects of the Family Visitation Service and how to manage visitations safely. 2. In December of 2021, Community Care began advocating for a higher rate for each hour of billable services. Following these discussions, DHHS was able to provide a couple of amendments to the contract in an effort to increase access to revenue and support hiring. a. The first was allowing for billing more time when a visit was cancelled. Previously Community Care could only bill for one hour of a visit that was cancelled even when the visit was scheduled for three hours. Now, Community Care can bill for the one hour and ? the time scheduled after the first hour. Section II ? Financial Statement Findings ? Planned Corrective Actions (Concluded) b. The change was to use unspent encumbered funds to pay for sign on bonuses. Sign on bonuses for new hires of $1,500.00 dollars were allowable until June 30th 2022. c. And finally, DHHS agreed to a slight increase in rates which allowed Community Care to pay a $2.00 per hour bonus to direct care employees for the billable services they document and Community Care Billed for. This agreement expired September 30th, 2022. 3. In anticipation of the sign-on bonus and the increased rate ending Community Care began advocating for a higher rate in the summer of 2022. We were pleased to hear that at renewal of the contract, Oct.1st 2022, that DHHS would increase the rate to $66.00 per billable service hour. This increase allowed Community Care to increase our starting wage from $16 per hour to $17.25 per hour. To date, this increase appears to be resulting in more applicants. Once we are at full capacity we will have no issues in meeting the contract timeline standards in providing supervised visitations. Additionally, we are currently testing and implementing a new process to track deadlines within our electronic client record system. This system measures the 7 day timeframe from a case assignment we receive from DHHS to the first visit. We are developing over the next 30 days a way to track the 3 days from a case assignment by DHHS to the first time we make contact to set up a visitation schedule. Tracking both of these measurements will be done in our ?Credible? electronic medical record. Using the EMR will allow us to produce regular reports for managers to keep track of each case and timeframes. Responsible Official: David McCluskey, Executive Director Date of Corrective Action: In progress, December 2022
Finding 32620 (2022-001)
Material Weakness 2022
Community Care agrees with the finding. Unfortunately, Community Care does not have a method to correct this due to the contract ending for this service on June 30th, 2022.
Community Care agrees with the finding. Unfortunately, Community Care does not have a method to correct this due to the contract ending for this service on June 30th, 2022.
2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2...
2022-004 - Sub-recipient Agreements: Non-Compliance Auditor Recommendation: Recommend that the City review 2 CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.
Finding 32616 (2022-003)
Significant Deficiency 2022
2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City wi...
2022-003 - Sub-recipient Agreements: Significant Deficiency Auditor Recommendation: Recommend that the City review 2 ? CFR Part 200 to ensure information required in sub-recipient agreements is properly included. Management's Response: Agree with the finding. Corrective Action Taken: The City will review 2 CFR Part 200 to ensure the assistance listing number of the grant funding being passed through, and the indication that the sub-recipient would be subject to single audit requirements set forth in 2 CFR Part 200, Sub-part F (Uniform Guidance). This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023.
2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with th...
2022-002 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Noncompliance Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for the sub-award recipient above the $50,000 threshold. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly report due date of April 30, 2023
Finding 32614 (2022-001)
Significant Deficiency 2022
2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agre...
2022-001 - Sub-award Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA): Significant Deficiency Auditor Recommendation: Recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines Management's Response: Agree with the finding. Corrective Action Taken: Upon the next reporting cycle under ARPA, the City will collect the necessary information to satisfy the FFATA for sub-award recipients. Further, the City will be diligent in that any future sub-award recipients who meet the criteria will be reported according to these FFATA reporting requirements. This Corrective Action will be completed no later than the subsequent quarterly repo1t due date of April 30, 2023.
Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative ...
Sumner-Bonney Lake School District No. 320 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Merridith Stevens, Finance Director 1202 Wood Ave Sumner, WA 98390 (253) 891-6012 The Sumner-Bonney Lake School District appreciates the State Auditor?s Office review of the Davis-Bacon Act requirements in our use of federal funding at Daffodil Valley Elementary HVAC air quality improvements. The Sumner-Bonney Lake School District agrees with the auditor?s finding that more frequent monitoring of wage and payroll certifications is necessary to conform with the Davis-Bacon Act. We realize that our reliance on the State of Washington?s Labor and Industries prevailing wage and payroll certifications site (where wage and certification data is submitted and stored) will require weekly documented review of submitted contractor/subcontractor payrolls and certifications. As we move forward, we will ensure ? Capital Facilities Manager will provide weekly oversite of contractor compliance ? Collect and document the review of weekly certifications and payroll ? District office will ensure that our Capital Facilities Manager and other departments will adhere to Davis-Bacon Act requirements when using federal funds
Finding 32607 (2022-001)
Significant Deficiency 2022
Clear guidance was not properly disseminated or made available for the University to timely and accurately report the use of HEERF funding. HEERF Annual Report Director of Institutional Research is the contact person for the University. He will ensure for the annual report he is the contact person,...
Clear guidance was not properly disseminated or made available for the University to timely and accurately report the use of HEERF funding. HEERF Annual Report Director of Institutional Research is the contact person for the University. He will ensure for the annual report he is the contact person, so he receives the emails and has the credentials for the portal. He will coordinate Finance, Financial Aid, and Information Technology department to report the data. He will monitor the deadline dates to ensure we are collecting the data and reporting prior to the deadline. We are unable to go back into the portal currently to submit HEERF Year 2 report. We anticipate remediation for the fiscal year 2022 annual report will be complete in Spring 2023. Student Aid Portion Reporting Director of Financial Aid and the Marketing department will update the Life University COVID-19 web page to reflect all required information for emergency financial aid grants to students by November 30, 2022. Institutional Portion Reporting EVP Finance and Operations and Controller will be responsible for accurately updating the quarterly reports and having the Marketing department post the non-editable PDF on the Life University COVID-19 webpage by November 30, 2022, and prior to the quarter deadlines for fiscal year 2023. A calendar reminder will be added for the quarter ends to ensure the deadlines are met. Individuals Responsible for Corrective Action Plan ? Howard Wright, Director of Institutional Research ? Jessica Magazu, Director of Financial Aid ? William Jarr, EVP Finance and Operations ? JoAnne Miller, Controller ? Matthew Shaul, Marketing
U.S. Department of Health and Human Services 2022-002 Head Start - AL #93.6000 Recommendation: The Organization should ensure a physical inventory count is performed, documented, and reconciled to their property recorders at least every two years. Explanation of disagreement with audit finding: Ther...
U.S. Department of Health and Human Services 2022-002 Head Start - AL #93.6000 Recommendation: The Organization should ensure a physical inventory count is performed, documented, and reconciled to their property recorders at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A physical inventory will be performed by the end of the fiscal year 2023, set for the months of May, June and July, 2023. Going forward, every two years after fiscal year 2023, a physical inventory will be performed by the end of the fiscal year in the months of June and July when Head Start Operations are slower, to allow classroom staff to participate in the process when the Fiscal staff visit the sites. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2023 If the Department of Health and Human Services have questions regarding this plan, please call Rita Zilka at 320-632-3691 ext. 0570.
Finding Reference Number: 2022-001 Description of Finding: The auditee omitted a federal award under SEMI Foundation with current period expenditures of $240,245 in its preparation of the 2022 SEFA. The SEFA was, therefore, incomplete and impacted the federal audit applicability determination as ...
Finding Reference Number: 2022-001 Description of Finding: The auditee omitted a federal award under SEMI Foundation with current period expenditures of $240,245 in its preparation of the 2022 SEFA. The SEFA was, therefore, incomplete and impacted the federal audit applicability determination as well as the auditors? major program determination. Corrective Action: The Organization concurs with this finding and provided the current period expenditures of federal awards on a consolidated basis. The organization provided specific information to support its position. We misinterpreted the reporting obligation for the award on the SEFA. We initially planned to first report the award when cumulative expenditures recognized under the award reached the reporting threshold on a stand-alone basis. We stand corrected on our understanding of its obligation to report on the SEFA report and evaluated the consolidated federal expenditures of all awards and their lifetime value against reporting threshold. Each award included in the evaluation that meets or exceeds the reporting threshold is to be first reported in the year of grant. In compliance with 2 CFR 200.514, we recognize that the SEFA report must be looked at the group level and cover the entire operations of SEMI and be presented in relation to the financial statements as a whole. We have coordinated with the appropriate staff to update their understanding and have reinforced our report review process accordingly. In addition, we will include this information in our periodic staff trainings to ensure future compliance. Name of Responsible Person: Kevin Bauer Anticipated Completion Date: The Organization anticipates completing the corrective action by July 31, 2023.
Criteria: The Hospital must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CF...
Criteria: The Hospital must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. 2 CFR 200.327 and 2 CFR 200.328 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with program requirements. Terms and conditions of the federal award require the audited financial statements to be provided to the federal agency annually within 9 months of fiscal year-end. Condition: The Hospital did not submit the audited financial statements within the prescribed period or the agency approved extended period. The audited financial statements are readily available to the federal agency through the federal clearinghouse website. Planned Corrective Action: Management agrees with the finding and is implementing procedures to ensure that the required financial reports are submitted in a timely manner in accordance with the terms and conditions of the federal award. Contact Person: Stephanie Jacobsen, CFO Anticipated Completion Date: June 30, 2023
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through ...
FA 2022-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S425D210012 (Year: 2021) Questioner Costs: $187,246 Prior Year Finding: No Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plans: The questioned cost noted above was considered for financial reporting purposes, and a prior period adjustment to classify the expenditure to the appropriate grant was made in March 2023. In addition, the questioned cost amount was not included in the Schedule of Expenditures of Federal Awards for the year-ended June 30, 2022. In the future, the School District will review all federal expenditures for appropriateness appropriateness and allowability including a budget to actual comparison and follow-up on any significant differences. In addition, the program manager of each grant will review the details of all grant activity as part of the year-end process to ensure completeness. Estimated Completion Date: Effective with June 30, 2023 Year-End Process Contact Person: Melanie James, Assistant Superintendent of Business and Finance Telephone: 912-851-4000 Email: mjames@bryan.k12.ga.us
View Audit 27431 Questioned Costs: $1
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIO...
Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-01: Allowable Costs ? U.S. Department of Health and Human Services, CCBHC Planning, Development and Implementation Grant ? Assistance Listing Number 93.696 according to 45 CFR ? 75, and the HHS Grants Policy Statement Description of Finding: Costs incurred outside the budget period are not allowed under the grant. Certain costs incurred prior to the budget period were included in costs which were reimbursed during the year ended December 31, 2022. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to meet the grant requirements. We will also ensure reimbursement of the unallowable costs will be remediated by reducing amounts reimbursed during 2023. Name of Contact Person: Carrie Geske, Controller 612-798-8375 carrie.geske@fraser.org Projected Completion Date: August 2023 If the U.S. Department of Health and Human Services has questions regarding this Plan, please call Carrie Geske at 612-798-8375.
View Audit 28173 Questioned Costs: $1
Radiant Health Centers has recently transitioned to a new Human Resources Information System, PayCom, that will better help the organization track timesheets, including a more accurate reflection of time staff worked and electronic documentation of review and approval by supervisors of their staff.
Radiant Health Centers has recently transitioned to a new Human Resources Information System, PayCom, that will better help the organization track timesheets, including a more accurate reflection of time staff worked and electronic documentation of review and approval by supervisors of their staff.
Finding 32567 (2022-003)
Significant Deficiency 2022
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
Finding 32566 (2022-002)
Significant Deficiency 2022
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
#2022-003 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Recommendation: We recommend that Management of the Board of Educati...
#2022-003 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Education Title I Grants to Local Educational Agencies #84.010 U.S. Department of Education Education Stabilization Fund (ESF) #84.425 Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements are supported by accurate reconciliations and documentation in a timely manner so that the reporting package and data collection form can be submitted as required. Action Taken: Management of the Board of Education will properly plan and take the necessary steps to ensure that year-end financial statements are supported by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Joseph Campinelli III, Treasurer/Chief School Business Official is responsible for implementing these procedures by March 31, 2024.
Finding 32562 (2022-004)
Significant Deficiency 2022
Finding No. 2022-004: Written Uniform Guidance Policies The City is working on developing written Uniform Guidance policies. Cory Heckenlaible, Finance Officer, is responsible for this finding.
Finding No. 2022-004: Written Uniform Guidance Policies The City is working on developing written Uniform Guidance policies. Cory Heckenlaible, Finance Officer, is responsible for this finding.
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards Preparation The City has accepted the risk associated with Finding #2022-001 regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial ...
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards Preparation The City has accepted the risk associated with Finding #2022-001 regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial statements. For future audits, Finance Officer Cory Heckenlaible will continue to monitor the financial statement preparation and determine if any modification is necessary.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Richland School District No. 400 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Richland School District No. 400 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Cynthia Robinette, Assistance Finance Director 6972 Keene Rd West Richland, WA 99353 Corrective action the auditee plans to take in response to the finding: This audit finding related to unique rules associated with one-time, pandemic-necessitated funding, so RSD is extremely unlikely to have to navigate these compliance expectations ever again. However, RSD will aspire to slow down the procurement and deployment of grant-funded resources as long as possible in the future in order to learn more of what the final audit expectations may be. Anticipated date to complete the corrective action: Undeterminable based on rarity of event
View Audit 28233 Questioned Costs: $1
Finding No. 2022-002: Late submission of single audit report package. Category: Federal Programs Internal Controls and Noncompliance Management Response and/or Action: To ensure the financial information to complete the Government Wide and Governmental Funds financial statements and Schedule of Expe...
Finding No. 2022-002: Late submission of single audit report package. Category: Federal Programs Internal Controls and Noncompliance Management Response and/or Action: To ensure the financial information to complete the Government Wide and Governmental Funds financial statements and Schedule of Expenditures of Federal Awards are available at a timely basis and free of errors, the Municipality has implemented a plan to improve the accounting reconciliation function and correct the financial system accounting balances that had not been in agreement with the financial statements for many previous years, therefore, was required extensive analyses of the information provided by the accounting system that results in significant manual adjusting entries to present accurate financial information in accordance with GAAP. The plan also includes training of current employees, recruiting capable finance personnel, timely oversight from the Finance Director over the year end reconciliation process and correction of errors. This will improve the flow and accuracy of the financial information and accounting balances being produced by the finance department that in turn will result in time savings and a more effective process of preparation of financial statements that will lead to having them available with enough time to be audited by the corresponding audit firm and be submitted to the federal government in compliance with the March 31 deadline. As mentioned before, part of this lag in accounting and reporting of the financial statements have been caused by the limitation on the personnel to perform accounting and financial reporting tasks on a timely basis due to a series of uncontrollable weather and COVID health factors that required the use of the personnel to address the emergency for the benefit of the community. In September 2022 we suffer a hurricane strike (Hurricane Fiona) that partially affected the working conditions of the municipal employees and their duties assigned. All the municipal employees were assigned also to attend the Fiona effects in the community, delivery of goods, coordination and attending the immediate needs, therefore the municipal efforts were directed to assist in hurricane recovery and address the community needs rather than at focus on administrative duties. Also, we still are working with the work integration of finance and administrative after the COVID Pandemic, we still have some employees that prefer to work on a remote status and part time basis. Part of these conditions had caused some of the delays in recording and submissions, however these are not intentionally situations. Such situations are in process of analysis and improvement taking in consideration the size of the municipality and its actual financial and budgetary resources. Assigned Responsibility: Geavelis Perez Ruiz, Finance Director Anticipated Completion Date: June 30, 2023
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: HPPL Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations require residual receipt escrow funds in excess of $250 per unit to be remitted to HUD upon expiration of the subsidy contra...
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: HPPL Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations require residual receipt escrow funds in excess of $250 per unit to be remitted to HUD upon expiration of the subsidy contract; Condition - the property's residual receipts liability for the prior year totaling $14,181 was not paid; Cause - management oversight; Recommendation - management remit to HUD the prior year residual receipts amount as required. In addition, the current year additional excess totaling $23,624 should also be remitted. Response: Management will remit to HUD the prior year's and current year's residual receipts amount. Finding 2022-002: Federal program - Section 811: Criteria - HUD regulations requires surplus cash be deposited within 90 days of year end; Condition - management deposited the prior year's surplus cash 28 days late; Cause - management oversight; Recommendation - management should deposit the surplus cash within the 90 day time period Response: Management will deposit future surplus cash in a timely manner. Corrective Action Plan: Management has adopted the attached internal control workflow to ensure that program requirements are more strictly adhered to. We have also expanded our finance department by 2 FTE?s in the past two years (including a new position of Financial Analyst/Asset Manager in July 2022) to ensure that we have proper staffing to monitor properties financial performance and compliance with program requirements. Responsible party: Frank Shea
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: HPPL Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations require residual receipt escrow funds in excess of $250 per unit to be remitted to HUD upon expiration of the subsidy contra...
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: HPPL Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations require residual receipt escrow funds in excess of $250 per unit to be remitted to HUD upon expiration of the subsidy contract; Condition - the property's residual receipts liability for the prior year totaling $14,181 was not paid; Cause - management oversight; Recommendation - management remit to HUD the prior year residual receipts amount as required. In addition, the current year additional excess totaling $23,624 should also be remitted. Response: Management will remit to HUD the prior year's and current year's residual receipts amount. Finding 2022-002: Federal program - Section 811: Criteria - HUD regulations requires surplus cash be deposited within 90 days of year end; Condition - management deposited the prior year's surplus cash 28 days late; Cause - management oversight; Recommendation - management should deposit the surplus cash within the 90 day time period Response: Management will deposit future surplus cash in a timely manner. Corrective Action Plan: Management has adopted the attached internal control workflow to ensure that program requirements are more strictly adhered to. We have also expanded our finance department by 2 FTE?s in the past two years (including a new position of Financial Analyst/Asset Manager in July 2022) to ensure that we have proper staffing to monitor properties financial performance and compliance with program requirements. Responsible party: Frank Shea
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