Corrective Action Plans

Finding 30681 (2022-004)

Material Weakness 2022

Saint Elizabeth Shelter Corporation, Inc.

NM

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

Recommendation: We recommend that the procurement policy be updated to follow current procedures or train employees to ensure policies are followed. Action Taken: Management partially agrees with the finding. Multiple quotes were received for most expenditures. An exception, as was explained previo...

Recommendation: We recommend that the procurement policy be updated to follow current procedures or train employees to ensure policies are followed. Action Taken: Management partially agrees with the finding. Multiple quotes were received for most expenditures. An exception, as was explained previously, were items only available from a single source. Specifically, the mailboxes at SF Suites could only be refurbished by Wolfgrass. However, management does agree that the record-keeping of those quotes was not adequate and will update procedures to address this area of concern. All purchases over $10K will receive board approval. Due Date of Completion: Immediately Responsible Official: Katie Rodriguez, Accountant and Michael Bartlett, CFO

View Audit 25079 Questioned Costs: $1

Finding 30680 (2022-003)

Material Weakness 2022

Saint Elizabeth Shelter Corporation, Inc.

NM

Equipment & Real Property Management § 200.303 § 200.313

Recommendation: We recommend the Entity enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that they create a tool to assist in tracking and maintaining equipment purchased with feder...

Recommendation: We recommend the Entity enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that they create a tool to assist in tracking and maintaining equipment purchased with federal funds. Action Taken: Management agrees with the finding. We need to create an Asset Policy manual that will address procedures for managing and recording equipment inventory. Property records must include a description of the property, program location, serial number or other identification number, source of funding for the property, who holds the title, the acquisition date, cost of property, percentage of federal participation in the project costs for the federal award under which the property was acquired, use and condition of the property as well as the ultimate disposition data including the date of disposal and sale price of the property. Physical inventory must occur at least every two years and be reconciled with the property records. The Asset Policy will also include a control system to ensure adequate safeguards to prevent loss, damage, and/or theft of the property as well as adequate maintenance procedures to keep the property in good condition. Any loss, damage and/or theft must be investigated. Proper sales procedures will also be included in the Asset Policy. Due Date of Completion: June 30, 2023 Responsible Official: Katie Rodriguez, Accountant and Michael Bartlett, CFO

View Audit 25079

Finding 30671 (2022-001)

Significant Deficiency 2022

Vernon Parish School Board

LA

School Nutrition Programs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

2022-001 Allowable Costs and Cost Principles Payroll Disbursements: Principals will be instructed on procedures for documentation of time of employees and making sure procedures are followed. New proced...

2022-001 Allowable Costs and Cost Principles Payroll Disbursements: Principals will be instructed on procedures for documentation of time of employees and making sure procedures are followed. New procedures will be implemented for additional inspection of the documentation. Vendor Disbursements: Persons receiving items at school cafeterias will be instructed on noting when items are not received or additional items to make sure reconciliation agrees with purchase order. Also, accounts payable persons will be retrained to make sure all procedures are followed. Estimated Completion Date: February 1, 2023

View Audit 24669

Finding 30670 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Mankato

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...

Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 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. FINDINGS-FINANCIAL STATEMENT AUDIT 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 of 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 24556

Finding 30669 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Mankato

MN

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dece...

Housing and Urban Development Realife Cooperative of Mankato respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 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. FINDINGS-FINANCIAL STATEMENT AUDIT 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 24556

Finding 30660 (2022-004)

Material Weakness 2022

Umpqua Public Transportation District

OR

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302

Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and ...

Finding 2022-04 ? Fiscal Management System (Material Weakness) Criteria: CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports that showed a clear division between Federal, State and Local expenditures and revenues. However, the separation was done retroactivity and was not been completed for the entire fiscal year or life of grants. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting. Cause: The District had originally relied on unskilled individuals for structuring and recording activities in their general ledger. District management did not have sufficient staff or monitoring policies to recognize and correct the deficiency. While trained staff have been hired at Umpqua Public Transportation District, and improvements made to the general ledger and recording of Federal grants, improvements are still necessary to meet the full requirements of CFR Part 200.302.b Auditee Responsibilities. Effect or Potential Effect: Potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information. Questioned Cost: No Context: While federal grant revenues and expenditures are now tracked using the general ledger ?jobs? indicators, additional recording is needed to track the matching portions of the costs and revenues of those federal grants. The lack of completed effort at separating revenues or expenditures by grant may lead to errors in reporting expenditures for Federal Awards. Repeat of a Prior-Year Finding: Yes, Findings and Questioned Costs 2021-11 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. We also recommend that the district establish policies and procedures to ensure that all program revenues and expenditures are reported in the correct fiscal year. In addition, we recommend that the district establish a training program and policies and procedures for staff and management to receive appropriate training for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be designed and implemented. Corrective Action Plan: The District has hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager has developed an accounting system for separating Federal, State, and Local revenues and related expenditures. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District

View Audit 35618

Finding 30659 (2022-003)

Significant Deficiency 2022

Umpqua Public Transportation District

OR

Cash Management § 200.302 § 200.328 § 200.329

Finding 2022-03 - Source Documentation (Significant Deficiency) CFDA Title and Number: 20.513 (5310) Enhanced Mobility of Seniors and Individuals with Disabilities. Grant Agreement 33573 (City of Reedsport). Name of Federal Agency: Transit Services Program Cluster Internal Control over Compliance:...

Finding 2022-03 - Source Documentation (Significant Deficiency) CFDA Title and Number: 20.513 (5310) Enhanced Mobility of Seniors and Individuals with Disabilities. Grant Agreement 33573 (City of Reedsport). Name of Federal Agency: Transit Services Program Cluster Internal Control over Compliance: Cash Management CFDA Title and Number: 20.509 (5311) CARES 5311 Operating Assistance. Formula Grants for Rural Areas and Tribal Transit Program. Grant Agreement 34196. Name of Federal Agency: Transit Services Program Cluster Internal Control over Compliance: Cash Management Criteria: 2 CFR Part 200.302(b)(1) The financial management system of each non-federal entity must provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. 200.302(b)(2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in 200.328 and 200.329. Condition: The District prepared drawdown calculations according to an internal reconciliation spreadsheet tool outside of the General Ledger rather than utilizing proper General Ledger expenditure and supporting backup information. Cause: General ledger reconciling procedures were not enforced or completed. Effect or Potential Effect: Activities or costs that are allowed or allowable could potentially be overpaid or underpaid. Questioned Cost: No Context: During our testing of expenditures, we found no Federal drawdown reimbursement requests selected for testing that did not reconcile to their corresponding expenditures. Repeat of a Prior-Year Finding: Yes, Findings and Questioned Costs 2021-8 Recommendation: The District should establish policies and procedures to ensure that each drawdown is reconciled with supporting expenditure documents and general ledger postings prior to reimbursement being requested. District's Response: The District had relied on inadequately skilled or trained individuals for recording activity in the general ledger. General ledger activity was not available timely, or in sufficient quality such that the General Manager could rely upon the general ledger to gather information for reporting to grantors. Consequently, the General Manager developed and relied upon their own spreadsheet records for grant reimbursement requests. Corrective Action Plan: The District has hired a Finance Manager to oversee the day-to-day financial operations of the District. The Finance Manager has made improvements in the general ledger recording and reporting for federal award requirements, but had not yet been able to eliminate the reliance upon the General Manager?s spreadsheet tool for grant management. The Finance Manager will continue to develop the general ledger procedures such that all necessary federal and state grant reporting requirements will be met within the general ledger. This will allow the activities of the district to be recorded and managed on a timely basis. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District

View Audit 35618

Finding 30658 (2022-002)

Material Weakness 2022

Umpqua Public Transportation District

OR

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302

Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or...

Finding 2022-02 ? Fiscal Management System, Ensure Compliance with Federal Regulations Over Accounting Systems (Material Weakness) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. The Internal Control ? Integrated Framework, published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the U.S. Government Accountability Office Standards for Internal Control in the Federal Government specify that a satisfactory control environment is only effective when there are adequate control activities in place. Effective control activities dictate that a review is performed to verify the accuracy and completeness of financial information reported. The Federal Grant Activity Schedule captures amounts that must be accurate and complete in order to ensure the accuracy of the financial and federal information reported on such schedule to verify the accuracy and completeness of financial information reported. CFR Part 200.302.b Auditee Responsibilities includes the requirement that the financial management system of each non-Federal entity provide the following. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program. Condition: During the audit of Umpqua Public Transportation District for Fiscal Year 2021-2022, the district provided auditor with Separate and Identifiable General Ledger reports using QuickBooks Jobs feature, that showed identification between individual grant expenditures and revenues. Entries were prepared or recorded using the jobs feature, but not on a timely basis throughout the year, as portions were completed retroactively, and general ledger restated for the entire fiscal year. This deficiency was instrumental in causing the general ledger to be inadequate for financial and Federal Award Reporting for a large portion of the year. Cause: The District had relied on inadequately trained individuals to record activities and setup of their general ledger. The accounting records were retroactively constructed to meet Federal award reporting purposes, but late in the fiscal year. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Failure to record transactions timely into the general ledger for Umpqua Public Transportation District, and lack of proper accounting structure separating revenues and expenditures into each Federal and State or Local grant may result in transactions not being properly included in the district?s financial statements. The potential for incorrect financial reporting, and untimely results, with the inability to rely on the general ledger for correct and timely information, may also cause misstatement of financial statements, and inappropriate reporting of federal awards. Questioned Cost: No Context: Restatement of the general ledger was necessary for proper reporting of grants for the Schedule of Federal Awards. Tracking of matching local and state grants remains ineffective. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-4 Recommendation: We recommend that Umpqua Public Transportation District improve their general ledger structure to meet the requirement for separate accounts for Federal awards for program revenues and program expenditures. In addition, we recommend that the district establish policies and procedures to ensure that all required matching of grant expenditures be recorded in sufficient detail tracking to ensure that all matching program revenues and expenditures are reported correctly in the fiscal year. We also recommend that the district continue training program, policies and procedures for staff and management for administering and recording Federal Grant revenues and expenditures. District's Response: The District concurs with the recommendation. General ledger accounts separating Federal, State, and Local revenues and related expenditures will be adhered to and further training implemented. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the district. The Finance Manager retroactively created accounting records to separate grant revenues and related expenditures, for both Federal grant records as well as State grant records. The Finance Manager will improve the general ledger to allow the recording of the matching identification for each federal grant. This will allow the activities of the district to be recorded in a manner that allows for reporting in compliance with federal requirements. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District

View Audit 35618

Finding 30657 (2022-001)

Significant Deficiency 2022

Umpqua Public Transportation District

OR

Cash Management Reporting Significant Deficiency

Finding 2022-01 - Source Documentation, Strengthen Controls over Financial Reporting (Significant Deficiency) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the no...

Finding 2022-01 - Source Documentation, Strengthen Controls over Financial Reporting (Significant Deficiency) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. Condition: District prepared drawdown calculations according to an internal reconciliation spreadsheet tool outside of the General Ledger rather than utilizing proper General Ledger expenditure and supporting backup information. Cause: General ledger recording, or reconciling procedures were not enforced or completed. Dependable general ledger data was not available. Effect or Potential Effect: The lack of effective internal control activities over financial reporting could allow for inadvertent errors, such as calculation errors, payments for unauthorized purposes, and result in improper financial reporting. Questioned Cost: No Context: During our testing of expenditures, we found no Federal drawdown reimbursement requests selected for testing that did not reconcile to their corresponding expenditures. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-1 Recommendation: The District should establish a more detailed process for the review and approval of GAAP package Reporting, and grant progress reporting. As part of this process, the individual underlying and supporting worksheets and calculations should be subject to independent challenge, review and approval at a sufficiently detailed level whereas calculation and other errors are prevented and detected in a timely manner. District's Response: The District had originally relied on a consultant accounting professional for recording activity in the general ledger. General ledger activity was not available timely, or in sufficient quality such that the General Manager could rely upon the general ledger to gather information for reporting to grantors. Consequently, the General Manager developed and relied upon their own spreadsheet records for grant reimbursement requests. The district has now incorporated more grant specificity within the general ledger, but the spreadsheet is still being relied upon to calculate and support grant activity. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the District. Improvements are ongoing, but will not be sufficient for general ledger based reporting until FY 2022-2023, when it is anticipated that this will allow the activities of the district to be recorded and managed within the general ledger. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District

View Audit 35618

Finding 30656 (2022-002)

Significant Deficiency 2022

Waltham Housing Authority

MA

HUD Housing Programs Eligibility Special Tests & Provisions

Re: Auditee's Response and Corrective Action Plan - Finding No. 2022-002 Gentlemen: Having reviewed the draft of our FY 2022 audit we are offering the following corrective action to resolve the deficiencies as per the audit finding: Finding Reference 2022-002 The Authority concurs with this finding....

Re: Auditee's Response and Corrective Action Plan - Finding No. 2022-002 Gentlemen: Having reviewed the draft of our FY 2022 audit we are offering the following corrective action to resolve the deficiencies as per the audit finding: Finding Reference 2022-002 The Authority concurs with this finding. As a result of similar findings in the Authority's SEMAP scoring we have reviewed our existing procedures and have retained consultants to assist us in training staff in a more personal setting. The WHA plans to utilize the use of electronic recordings of inspections in our PHA Web computer software to more accurately monitor inspections and inspection failures. The WHA also has focused the consultants' trainings on improving the inspection procedures and the HQS enforcement procedure. Training new and additional staff and developing more comprehensive steps in the inspection, re-inspection and rent withholding will improve our HQS enforcement. Very truly yours, John F. Gollinger Executive Director Person Responsible for Corrective Action:, 781-894-3357

View Audit 35613

Finding 30655 (2022-001)

Significant Deficiency 2022

Waltham Housing Authority

MA

HUD Housing Programs Eligibility

Re: Auditee's Response and Corrective Action Plan - Finding No. 2022-001 Gentlemen: Having reviewed the draft of our FY 2022 audit we are offering the following corrective action to resolve the deficiencies as per the audit finding: Finding Reference 2022-001 The Authority concurs with this finding....

Re: Auditee's Response and Corrective Action Plan - Finding No. 2022-001 Gentlemen: Having reviewed the draft of our FY 2022 audit we are offering the following corrective action to resolve the deficiencies as per the audit finding: Finding Reference 2022-001 The Authority concurs with this finding. As a result of similar findings in the Authority's SEMAP scoring we have reviewed our existing procedures and have retained consultants to assist us in training staff in a more personal setting. We believe that having replaced some staff and training new staff we shall be able to correct the deficiencies found in selecting applicants from the wait list. We are leasing at a more frequent pace than in the past and expect leasing to ramp up so that staff will have ample opportunity to go through the proper procedures more frequently than in the recent past with the benefit of having direct oversight and advice from expert advisors. We expect that this training process will prevent the errors that were made in the past fiscal year. Very truly yours, John F. Gollinger Executive Director Person Responsible for Corrective Action:, 781-894-3357

View Audit 35613

Finding 30654 (2022-001)

Significant Deficiency 2022

Providence Center INC

MD

Reporting

Recommendation: We recommend management improve controls to ensure reports are completed in accordance with instructions and consult with grant lawyers or experts to help complete any major reports. Action Taken: The Organization agrees with the finding and has implemented procedures to ensure that ...

Recommendation: We recommend management improve controls to ensure reports are completed in accordance with instructions and consult with grant lawyers or experts to help complete any major reports. Action Taken: The Organization agrees with the finding and has implemented procedures to ensure that the Organization is following federal reporting requirements.

View Audit 33266

Finding 30653 (2022-001)

None 2022

Syracuse YMCA Senior Citizen Housing Development Fund Corporation

NY

HUD Housing Programs

Finding: The required deposit of surplus cash of $4,454 as of September 30, 2021 to the residual receipts reserve account was not made within the required 60 days following the balance sheet date. Recommendation: Syracuse YMCA Apartments should deposit the required funds in the future into the r...

Finding: The required deposit of surplus cash of $4,454 as of September 30, 2021 to the residual receipts reserve account was not made within the required 60 days following the balance sheet date. Recommendation: Syracuse YMCA Apartments should deposit the required funds in the future into the residual receipts reserve account within the 60-day requirement. Action Taken: Syracuse YMCA Apartments agrees with the finding and going forward will make every effort to make the surplus cash deposit within the required 60-day period following the fiscal year-end.

View Audit 33263

Finding 30647 (2022-101)

Significant Deficiency 2022

Good Shepherd Food Bank of Maine

ME

School Nutrition Programs Special Tests & Provisions

Identifying Number: 2022-101: USDA Foods Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP program and within two business days for the TEFAP program. Condition: Notice of receipt of USDA Foods was no...

Identifying Number: 2022-101: USDA Foods Receipts Criteria: Notice of receipt of USDA Foods provided within two business days to the State of Maine Department of Agriculture for the CSFP program and within two business days for the TEFAP program. Condition: Notice of receipt of USDA Foods was not provided timely to the State of Maine Department of Agriculture in accordance with award requirements. Context: A sample of 25 receipts of USDA Foods included six instances where notification was not provided to the State of Maine Department of Agriculture within the required timeframe. Effect: Noncompliance with the provisions of the award may impact GSFB's ability to participate in the program. Cause: Increased volume and demand due to response to the global COVID-19 pandemic. Recommendation: GSFB reinforce the importance of submitting receipt tickets in accordance with award requirements. GSFB should further assign an individual within their organization to assume a higher level of direct responsibility for the administration of federal awards by GSFB. Contact: Bryan O'Connor Corrective Actions Taken or Planned: Staff commits to (1) uploading all documents in connection with each purchase order to the purchase file in our enterprise resource platform so that documentation is readily available; (2) utilizing exceptions report created to alert the inventory team if a USDA purchase order has been systematically received and documentation hasn't been uploaded within one business day from the time of receipt; and (3) instituting periodic review by Director of Inventory Management and Compliance of a sample of uploaded files to confirm that emails have been submitted to the Department within two business days of receipt.

View Audit 30205

Finding 30646 (2022-001)

None 2022

Cinnaminson School District

NJ

The School District will continue to spend the excess food service funds to reduce the net cash resources below its three months average expenditures.

View Audit 27924

Finding 30645 (2022-002)

Material Weakness 2022

Bay, Franklin, Gulf Healthy Start Coalition, Inc.

FL

Allowable Costs / Cost Principles

Financial Statement Finding and Federal Award Findings and Questioned Costs: Finding 2022- 002: Cost Allocation Plan Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was based on budgeted r...

Financial Statement Finding and Federal Award Findings and Questioned Costs: Finding 2022- 002: Cost Allocation Plan Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: During the current year, the allocation plan was based on budgeted revenues which is unallowable per CFR 200. Cause: Management?s plan is based on a cost driver that is unallowable per CFR 200. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: Management should compare budgeted revenues to actual revenues throughout the fiscal year to determine if the cost allocation percentages require updating. Corrective Action: The Coalition?s cost allocation process has been driven primarily at the direction of its state funder. Moving forward, management plans to consult with the auditing firm for assistance in the development and tracking of a cost allocation plan which complies with CFR 200 prior to submission of the upcoming fiscal year budget/cost allocation plan.

View Audit 27213

Finding 30638 (2022-002)

Material Weakness 2022

Housing Authority of the County of Dauphin

PA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058....

Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the completion and accuracy of Annual Recertifications, which includes HUD-50058. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance. Anticipated Completion Date: 6/30/23. Responsible Contact Person: Leah Eppinger, Executive Director.

View Audit 25631

Finding 30637 (2022-001)

Material Weakness 2022

Housing Authority of the County of Dauphin

PA

Eligibility Internal Control / Segregation of Duties

Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant files. The Housing Author...

Planned Corrective Action: Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure the proper documentation is contained within the tenant files. The Housing Authority will continue to implement its file review system for the Section 8 Program. Although the system cannot ensure 100% compliance, its effectiveness is demonstrated in the high percentage of compliance. Anticipated Completion Date: 6/30/23. Responsible Contact Person: Leah Eppinger, Executive Director.

View Audit 25631

Finding 30635 (2022-004)

Significant Deficiency 2022

City of Smithville

MO

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-004: Documentation of Suspension and Debarment Checks Recommendation: We recommend that the City check bid responders to the suspended and debarred list, and document this review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Repeat Finding: No...

2022-004: Documentation of Suspension and Debarment Checks Recommendation: We recommend that the City check bid responders to the suspended and debarred list, and document this review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Repeat Finding: No. Action planned/taken in response to finding: The City will update its policies to require documentation of the suspension and debarment verification as part of the contracting processes. As recommended, the City will check bid responders in the System for Award Management (SAMS) website to ensure responders are not suspended or debarred from performing work. This review and confirmation of responders using the SAM website will be documented going forward. Name of the Contact Person Responsible for Corrective Action: Cynthia Wagner, City Administrator, (816) 532-3897 Planned Completion Date for Corrective Action Plan: October 31, 2023

View Audit 25628

Finding 30629 (2022-012)

Material Weakness 2022

Charter County of Wayne, Michigan

MI

Material Weakness

Federal Program: ALN 93.224, Department of Health and Human Services, Health Center Cluster Condition per Auditor: The County has a sliding fee discount policy that is based on income and family size and schedule in place; however, it was not followed for all patients during the year. Planned Correc...

Federal Program: ALN 93.224, Department of Health and Human Services, Health Center Cluster Condition per Auditor: The County has a sliding fee discount policy that is based on income and family size and schedule in place; however, it was not followed for all patients during the year. Planned Corrective Action: Management will implement and follow a process of reviewing accuracy of intake data and application of sliding fee calculations performed by co-applicant employees by internal County representative. Anticipated Completion Date: 9/30/2024 Responsible Contact Person: Ka?leef Morse

View Audit 26048

Finding 30628 (2022-013)

Material Weakness 2022

Charter County of Wayne, Michigan

MI

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303

Federal Program: ALN 21.023, Department of the Treasury, COVID-19 Emergency Rental Assistance Program Condition per Auditor: The County did not have adequate controls in place to ensure that payments to beneficiaries were calculated correctly. Planned Corrective Action: Management will implement a...

Federal Program: ALN 21.023, Department of the Treasury, COVID-19 Emergency Rental Assistance Program Condition per Auditor: The County did not have adequate controls in place to ensure that payments to beneficiaries were calculated correctly. Planned Corrective Action: Management will implement and follow a process of reviewing of consultant administered activity for accuracy by internal County representative. Anticipated Completion Date: 9/30/2024 Responsible Contact Person: Hassan Sheikh

View Audit 26048 Questioned Costs: $1

Finding 30625 (2022-014)

Material Weakness 2022

Charter County of Wayne, Michigan

MI

Student Financial Aid Allowable Costs / Cost Principles HUD Housing Programs

Federal Program: ALN 14.218 ? U.S. Department of Housing and Urban Development (HUD) ? Community Development Block Grant (CDBG) ? Entitlement Grants Cluster, CFDA 14.239 - U.S. Department of Housing and Urban Development (HUD) ? HOME Investment Partnership (HOME), CFDA 93.563 ? Title IV-D, U.S. Depa...

Federal Program: ALN 14.218 ? U.S. Department of Housing and Urban Development (HUD) ? Community Development Block Grant (CDBG) ? Entitlement Grants Cluster, CFDA 14.239 - U.S. Department of Housing and Urban Development (HUD) ? HOME Investment Partnership (HOME), CFDA 93.563 ? Title IV-D, U.S. Department of Health, and Human Service - Child Support Enforcement (CSE) Condition per Auditor: Controls in place were not adequate to ensure compliance with 2 CFR 200 Appendix V submission requirements for its self-insurance cost allocation process and annual chargeback plan. Planned Corrective Action: Management agrees and will submit subsequent plans to federal cognizant agency as required by 2 CFR 200. Anticipated Completion Date: 4/30/2023 Responsible Contact Person: Jake Bower and Shauntika Bullard

View Audit 26048

Finding 30623 (2022-011)

Material Weakness 2022

Charter County of Wayne, Michigan

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.501

Federal Program: ALN 10.557, U.S. Department of Agriculture (? WIC Special Supplemental Nutrition Program for Women, Infants, and Children) Condition per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility standards when eligibi...

Federal Program: ALN 10.557, U.S. Department of Agriculture (? WIC Special Supplemental Nutrition Program for Women, Infants, and Children) Condition per Auditor: Controls in place were not adequate to ensure the County maintained responsibility for compliance with eligibility standards when eligibility determinations are made by the contractor. Planned Corrective Action: Management will implement and follow a process of reviewing of eligibility intake and certification performed by contractor employees by internal County representative. This will be completed by the internal county WIC Compliance Manager or designee and will utilize the audit tools provided by the state that includes monitoring of eligibility intake and certification. The WIC Compliance Manager will request contractors to complete audit reporting templates monthly and flag any items in need of further investigation with the contractor. Anticipated Completion Date: 9/30/2024 Responsible Contact Person: Natalie Dean Wood and Dr. Avani Sheth

View Audit 26048

Finding 30619 (2022-002)

Material Weakness 2022

Warden School District No. 146-161

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Warden School District No. 146-161 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported 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: 2022-002 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: Kassandria Rouleau, Director of Finance 101 W. Beck Way Warden, WA 98857-9401 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: April 2023

View Audit 24797

Finding 30615 (2022-004)

None 2022

University of California

CA

Student Financial Aid Eligibility Reporting

2022-004 ? Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Lo...

2022-004 ? Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Campus 1 The mismatch between the enrollment effective dates on the campus-level and program-level reports identified by PwC auditors occurred due to a bug in the Campus Solutions system during the calculation of enrollment status change dates. The campus-level status date was sometimes incorrectly set as blank, which was then set to the term start date by NSLDS import process. As of September 14, 2022, the Office of the Registrar has modified the program that creates the NSLDS data file to correct the blank status dates, removing the mismatches that were found by PwC auditors. This ensures that the campus-level and program-level effective dates match. Campus 2 Historically, reporting to the National Student Clearinghouse (the ?Clearinghouse?) of students? enrollment status, e.g., full-time status, has been accomplished via enrollment files. These files are submitted at least every 30 days to ensure changes in enrollment status, especially withdrawals, are captured in a timely manner. To update enrollment status to graduated, two other processes have been relied upon: ? The first process uses Graduates Only files. Relying on the Clearinghouse?s advice, Graduates Only files are submitted for spring quarter only. ? The second process is the degree file submissions to support third-party verification of students? degrees through the Clearinghouse. When a degree file is submitted, the enrollment status should be updated to graduated. The issue exists with the second process where, for a variety of reasons, the Clearinghouse process does not successfully update every enrollment record with a graduated status when the degree file is submitted. These problems typically occur when students have been in more than one Clearinghouse branch, such as medical students in more than one degree program, students receiving their degree in a quarter in which they were not registered, and students who do not have a SSN. The campus began to recognize these problems in the summer of 2022 and had already decided to utilize a feature available in the quarterly Clearinghouse enrollment reporting to send a graduated status, rather than full-time status, whenever a student has graduated. This change, which is scheduled to be implemented in March 2023, will resolve most of the issues in which students may not have been reported to NSLDS as graduated. Effective immediately, error reports will be methodically checked and resolved after degree files are submitted to the Clearinghouse to ensure that enrollment records are updated for every student. By adjusting and coordinating the timing and sequencing of file submissions, the number of ?false? errors will be greatly reduced, and the error resolution process will be manageable. The resequencing of files submission will begin with the Spring 2023 semester. These two steps, in addition to the continuation of enrollment and degree reporting, should eliminate cases of students not being reported to NSLDS as graduated. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 and Jerry Lopez at (415) 476-4181 who are responsible for the corrective action.

View Audit 24869

Corrective Action Plans

Filters