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Corrective Action Plans

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Finding 58055 (2022-003)
Significant Deficiency 2022
The Foundation for University Hospital
NJ
Questioned Costs Allowable Costs / Cost Principles Cash Management
2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial rec...
2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,850 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022
View Audit 56481 Questioned Costs: $1
State of Missouri
MO
Matching / Level of Effort / Earmarking
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2022-007 Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Shelly Williamson, Ad...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2022-007 Medicaid Facility Survey Timeliness Name of the contact person responsible for corrective action: Shelly Williamson, Administrator, Section for Long Term Care Regulation, Division of Regulation and Licensure Anticipated completion date for corrective action: December 31, 2023 Corrective action planned is as follows: As The Missouri Department of Health and Senior Services (DHSS) returned to surveying activity following the survey suspension imposed during the Public Health Emergency, it found the gap between surveys has resulted in an increase in both the number of and the severity of violations in long term care facilities. These increases have caused greater time being devoted to investigating these violations and the attendant write up activity, including the Statement of Deficiency. In addition, the number of serious complaints has risen significantly since the pandemic. For example, the number of complaints prioritized as immediate jeopardy (requiring initiation within 24 hours of receipt) has increased by 194% since 2019. Because of the seriousness of these complaints, often surveyors have to be reassigned to investigate these complaints, which results in a delay in conducting revisits or sending statements of deficiencies timely. DHSS continues to experience staffing shortages, particularly in the Registered Nurse job classification, which impacts the ability to complete work consistently within the prescribed time frames. Each recertification survey requires at least one team member to be a Registered Nurse and due to the nature of many complaints, a Registered Nurse must also complete these investigations. There has been no meaningful increase in the federal budget since 2015, which further impacts the ability to hire and retain Registered Nurses. In addition, there is an ongoing shortage in the labor market for these professionals. The shortage has driven salaries well beyond the surveyor salary structure. DHSS has experienced turnover among surveyors leaving for other opportunities at a much higher salary. The shortage also limits the number of available candidates, and candidates routinely will not apply for positions or even show up for interviews because of the salary gap. In order to attempt to meet these time frames, DHSS has and will continue to request additional funding from both federal and state sources to increase salaries across the board for Registered Nurses and other survey staff. As a short-term, time-limited solution possible through one-time additional funding from the Centers for Medicare and Medicaid Services, DHSS has contracted with third-party entities to complete recertification surveys so that DHSS staff can continue to focus on completing work timely.
View Audit 56478
State of Missouri
MO
Eligibility Matching / Level of Effort / Earmarking
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-003 ? Medicaid and CHIP Eligibility Determination Timeliness Name...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-003 ? Medicaid and CHIP Eligibility Determination Timeliness Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: Completed Recommendation: The DSS through the MHD and the FSD ensure participant eligibility is determined within required timeframes. DSS Response: The DSS agrees with this finding. During SFY 2022, DSS experienced significant delays in completing determinations of eligibility at application, resulting in sizable backlogs and applications pending beyond the timeframes permitted in regulation. Due to this, Missouri collaborated with CMS to mitigate the backlog. As of September 30, 2022, DSS has completed processing of all overdue applications. The mitigation plan is located at https://www.medicaid.gov/medicaid/eligibility/downloads/missouri-mitigation-plan.pdf. Since DSS completed the processing of all overdue applications as of September 30, 2022, the DSS is completing applications within the established timeframes outlined in 42 CFR 435.912(c)(3) and 42 CFR 457.340(d) and continues to ensure participant eligibility is determined within the required timeframes. To remain in compliance with established processing timeframes, DSS is leveraging new and available technologies. These technologies are intended to assist the department and participants with necessary actions such as submitting applications, verifying income and resources, and providing required information. Corrective action planned is as follows: As noted above, as of September 30, 2022, DSS has completed processing of all overdue applications; therefore, no further corrective action is need.
View Audit 56478
Finding 58044 (2022-002)
Significant Deficiency 2022
State of Missouri
MO
Allowable Costs / Cost Principles Eligibility Procurement, Suspension & Debarment
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name o...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: N/A Recommendation: The DSS through the MHD and the FSD review and correct cases for participants with manual overrides in the MEDES, ensure redeterminations are completed for these participants as required, and close the cases of any ineligible participants. In addition, the DSS should ensure system controls are functioning as designed for these participants. DSS Response: The DSS disagrees with this finding. The DSS disagrees that there is a significant deficiency in internal controls. As noted in the finding, from the 60 participants selected, the SAO did not identify any participants with previously-established overrides; therefore, no incorrect payments were cited. Section 6008 of the Families First Coronavirus Response Act (FFCRA) requires states to provide continuous coverage, through the end of the month in which the PHE period ends, to all Medicaid beneficiaries who were enrolled in Medicaid on or after March 18, 2020, regardless of any changes in eligibility unless the individual voluntarily terminates eligibility, is deceased, or moves out of state. As required by the Centers for Medicaid and Medicare Services (CMS) during the PHE, the DSS has processes in place to terminate eligibility for individuals who are deceased, voluntarily request closure, or report they have moved out of state when a current change is reported. The Consolidated Appropriations Act, 2023, signed on December 29, 2022, amends section 6008 of the FFCRA such that the continuous enrollment condition ended on March 31, 2023. During the PHE, the DSS did not conduct reviews of cases that did not report current changes. In accordance with CMS guidance, effective April 1, 2023, Missouri is unwinding from the PHE by completing annual reviews for all MO HealthNet cases over twelve months. At the time of the review of each case, the DSS will appropriately end MO HealthNet eligibility for all individuals determined to no longer be eligible.
View Audit 56478
Finding 58043 (2022-001)
Material Weakness 2022
State of Missouri
MO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) - MO HealthNet Division (MHD) Audit Finding Number: 2022-001 ? Medicaid National Correct Coding Initiative (NCCI) Name of the contact person responsible for corre...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) - MO HealthNet Division (MHD) Audit Finding Number: 2022-001 ? Medicaid National Correct Coding Initiative (NCCI) Name of the contact person responsible for corrective action: Becky McCarthy Completion date for corrective action: July 1, 2022 Recommendation: The DSS through the MHD continue to strengthen controls over the NCCI requirements to ensure NCCI edits are fully implemented and reprocess claims paid when edits are not implemented timely, as required. DSS Response: The DSS agrees with the SAO?s recommendation. The Corrective Action Plan includes the department?s planned actions to address the finding. Corrective action planned is as follows: MO HealthNet has fully implemented the NCCI edits in the Medicaid Management Information System (MMIS) as of July 1, 2022. This was the date stated as the anticipated completion date in the corrective action plan from the SFY 2021 audit finding.
View Audit 56478
Finding 58042 (2022-006)
Significant Deficiency 2022
State of Missouri
MO
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) R...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -006 ? DSS Federal Funding Accountability and Transparency Act (FFATA) Reporting Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS strengthen internal controls related to FFATA reporting by having supervisors maintain documentation of reviews performed of the information reported to the FSRS. In addition, the DFAS should timely complete FFATA reporting in accordance with the applicable requirements. DSS Response: The DSS partially agrees with this finding. The DSS does not agree that documentation of supervisory reviews directly correlates to strong internal controls. The DSS adheres to formalized procedures for FFATA reporting which includes managerial oversight and contends documented reviews may be preferred but are not required by regulation. The DSS experienced a transition of staff during the timeframe in question and the FSRS system does not permit users to access and compliance data or reports uploaded in the system by an alternate user. The FFATA does not impose a deadline on federal awarding agencies to report federal award information in FSRS. Additionally, the FFATA does not impose a deadline on direct recipients to report the subaward of secondary federal awards issued beyond the month following the original obligation date. Therefore, the timeliness of DSS? FFATA reports is also dependent on the date the federal awarding agency makes the federal award information available in FSRS. These circumstances allowed for exceptions identified. The DSS has or will upload reports for all exception items to ensure the information is available in USA Spending. Corrective action planned is as follows: The DSS will continue to adhere to written procedures and maintain strong internal controls to maintain FFATA reporting compliance based on available guidance.
View Audit 56478
State of Missouri
MO
Subrecipient Monitoring § 200.332
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2022-008 ELC Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Jennifer Harrison, Senio...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Health and Senior Services (DHSS) Audit Finding Number: 2022-008 ELC Program Subrecipient Monitoring Name of the contact person responsible for corrective action: Jennifer Harrison, Senior Program Specialist Anticipated completion date for corrective action: March 2024 Corrective action planned is as follows: DHSS through DCPH will continue to perform monitoring reviews in accordance with the ELC program monitoring plan.
View Audit 56478
Finding 58035 (2022-004)
Significant Deficiency 2022
State of Missouri
MO
Allowable Costs / Cost Principles
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -004 ? DSS Cost Allocation Name of the contact person resp...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -004 ? DSS Cost Allocation Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS continue to strengthen internal controls and procedures over the PACAP and the AlloCAP system to ensure costs are properly allocated to federal programs. DSS Response: The DSS partially agrees with this finding. Effective October 1, 2017, the DSS transitioned from utilizing an indirect cost rate methodology to manually allocate costs within spreadsheets to implementing a Public Assistance Cost Allocation Plan (PACAP) to directly allocate costs through cost pools/centers within an automated proprietary cost allocation system. Implementation of a thoroughly documented PACAP coupled with the automated calculations within the AlloCAP system demonstrated DSS? efforts to strengthen internal controls and processes of cost allocation and claims for federal financial participation. Statewide single audits subsequent to the implementation did not identify any deviations to indicate the DSS did not effectively design, implement, or put controls in place to prevent detection of non-compliance. The DSS has continued to adhere to written procedures and maintain strong internal controls and further implemented SAO recommendations to provide evidence of the management review process through documented (signed) reviews. The DSS agrees a calculation error was made; however, it is the result of an isolated error that occurred during design and development of the new cost allocation system. It is for this reason the DSS partially agrees with the finding as the error is an isolated exception and not indicative of the strength of current internal controls. Corrective action planned is as follows: The DSS previously implemented the SAO?s recommendations to further strengthen internal controls and will continue to adhere to these processes. As the DSS has already implemented the change to the statistical methodology used for the CD RMTS and revised the impacted federal financial reports, no further corrective action is required.
View Audit 56478
Finding 58033 (2022-009)
Significant Deficiency 2022
State of Missouri
MO
Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Op...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Operations Officer Anticipated completion date for corrective action: June 30, 2024 Corrective action planned is as follows: All previous reports have been corrected and are ready to submit. However, DESE is unable to submit due to a previous open report that the Federal Government has to close and then delete to prevent duplicate reporting. DESE has tried to submit the report multiple times without success. DESE has reached out to FSRS for assistance in resolving this issue, and continues to communicate with the FSRS team. DESE is unable to resolve the reporting issue until the Federal Government takes action on our help tickets. DESE has reviewed, strengthened, and is enforcing policies and procedures regarding accurate and timely report submission.
View Audit 56478
Finding 58032 (2022-005)
Significant Deficiency 2022
State of Missouri
MO
Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible ...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible for corrective action: Elizabeth Roberts-Smith Anticipated completion date for corrective action: Completed Recommendation: The DSS through the FSD strengthen internal controls to ensure P-EBT program benefit issuances are in accordance with the state plan, and review and correct the overpayments for the children identified in this finding. DSS Response: The DSS agrees with this finding. The DSS agrees that the two children identified in the report were incorrectly issued benefits. Recognizing the complexity for families seeking to appropriately access the benefit, the process by which school children are determined eligible and issued P-EBT benefits was modified in the state plan submitted by the State of Missouri to the Food and Nutrition Service (FNS) for the 2021-2022 school year. The P-EBT state plan for the 2021-2022 school year was approved by FNS on June 6, 2022. Eligibility for P-EBT is now determined at the individual child level based on COVID-related absences and qualification for federal free and reduced lunch benefits. For the 2021-2022 school year, local education authorities (LEA?s) submit lists of students determined eligible to the Missouri Department of Elementary and Secondary Education (DESE). DESE then submits the approved eligibility file to DSS with the name of each eligible child and the amount of benefit to be issued on a P-EBT card. DSS then issues the benefit. Corrective Action is as follows: DSS has reviewed the overpayments and referred the children identified in this finding to the Missouri Program Integrity Unit (PIU) for claims processing, if the funds can be recovered. This is outlined in the FNS approved Missouri P-EBT state plan.
View Audit 56478 Questioned Costs: $1
Finding 58029 (2022-003)
Material Weakness 2022
Warwick Public School District No. 29
ND
Special Tests & Provisions § 200.326
2022-003 Contact Person Theresa Brien-Knutson, Business Manager Planned Corrective Action The District will plan to get payroll registers monthly from the contractors moving forward. Planned Completion Date June 30, 2023
2022-003 Contact Person Theresa Brien-Knutson, Business Manager Planned Corrective Action The District will plan to get payroll registers monthly from the contractors moving forward. Planned Completion Date June 30, 2023
View Audit 54594
Finding 58027 (2022-004)
Material Weakness 2022
Tioga Medical Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Heal...
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Health Research Centers Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards. Responsible Individuals: Holly Bryant, CFO Corrective Action Plan: Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. Due to the delays in obtaining the guidance to conduct the compliance audit for the Provider Relief Funds, this finding would generally be included as part of the financial statement audit under the Government Auditing Standards. As the financial statement audit has been issued prior to the compliance being completed, this finding needed to be identified separately. Anticipated Completion Date: Ongoing
View Audit 50280
Finding 58023 (2022-002)
Material Weakness 2022
Socioeconomic and Community Development Office
PR
Subrecipient Monitoring
The Office agrees with the audit recommendation. The Office?s Administration created two positions for the monitoring area. In addition, Office?s Administration is in the process of procuring an external resource that will assist the monitoring and comply with federal requirements.
The Office agrees with the audit recommendation. The Office?s Administration created two positions for the monitoring area. In addition, Office?s Administration is in the process of procuring an external resource that will assist the monitoring and comply with federal requirements.
View Audit 55937
Finding 58017 (2022-001)
Material Weakness 2022
Central Valley School District No. 356
WA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 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 Feder...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 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: 2022-001 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: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor?s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the prior audit which did not have any exceptions noted by the State Auditor?s Office. Moving forward the District will ensure federal prevailing wage rate clauses are in contracts entered into using federal funds and that weekly certified payroll reports are collected from contractors and subcontractors. Anticipated date to complete the corrective action: August 2023
View Audit 55734
Visible Music College
TN
Student Financial Aid Matching / Level of Effort / Earmarking
AUDIT FINDING Finding 2022-001 Late Return to Title IV (R2T4) MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that a...
AUDIT FINDING Finding 2022-001 Late Return to Title IV (R2T4) MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all R2T4s are returned in a timely manner. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately
View Audit 54568
Visible Music College
TN
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all...
AUDIT FINDING Finding 2022-002 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor?s finding and identification of a deficiency in our internal controls. MANAGEMENT'S CORRECTIVE ACTION PLAN We will enact stronger controls to ensure that all future enrollment reporting is submitted timely. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately
View Audit 54568
Finding 58014 (2022-001)
Significant Deficiency 2022
Arroyo Commons, Inc,
CA
Questioned Costs HUD Housing Programs Cash Management
CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following i...
CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the Project paid expenses in the amount of $4,994 on behalf of an affiliate from project cash without HUD approval. Management further notes that they have re-trained staff, reaffirmed the review and approval process to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management has made changes to internal controls to prevent and detect unauthorized cash disbursements from project assets. It has also requested reimbursement from the affiliate project and funds have been reimbursed.
View Audit 54338 Questioned Costs: $1
Finding 58013 (2022-002)
Significant Deficiency 2022
Klamath-Trinity Joint Unified School District
CA
Questioned Costs Equipment & Real Property Management Subrecipient Monitoring
Corrective Action Plan and Views of Responsible Officials The District?s Budget and Purchasing Technician will ensure that each department manager submits the requirements with the needs to the State prior to purchasing.
Corrective Action Plan and Views of Responsible Officials The District?s Budget and Purchasing Technician will ensure that each department manager submits the requirements with the needs to the State prior to purchasing.
View Audit 52187 Questioned Costs: $1
Finding 58012 (2022-003)
Significant Deficiency 2022
Klamath-Trinity Joint Unified School District
CA
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring
Corrective Action Plan and Views of Responsible Officials The District?s Maintenance and Transportation Director will establish a procedure guide for future projects to meet the requirements of prevailing wages as well as all other State compliances for facility projects.
Corrective Action Plan and Views of Responsible Officials The District?s Maintenance and Transportation Director will establish a procedure guide for future projects to meet the requirements of prevailing wages as well as all other State compliances for facility projects.
View Audit 52187
Finding 58008 (2022-001)
Significant Deficiency 2022
Elmhurst Community Unit School District 205
IL
Allowable Costs / Cost Principles Cash Management
The District has implemented an electronic POS system for FY23 to increase meal count accuracy.
The District has implemented an electronic POS system for FY23 to increase meal count accuracy.
View Audit 52185
Finding 58004 (2022-001)
Material Weakness 2022
Substance Abuse Services, Inc.
PA
Allowable Costs / Cost Principles
Audit Finding associated with program - U.S. Department of Health and Human Services- Opioid STR (ALN 93.788) Activities Allowed or Unallowed, Allowable Costs/Cost Principles Finding Reference Number: 2022-001 Description of Finding: During the audit, it was noted that employee time charged to mu...
Audit Finding associated with program - U.S. Department of Health and Human Services- Opioid STR (ALN 93.788) Activities Allowed or Unallowed, Allowable Costs/Cost Principles Finding Reference Number: 2022-001 Description of Finding: During the audit, it was noted that employee time charged to multiple programs was based on an estimated percentage of time established at the beginning of the fiscal year. This methodology is allowable when an after - the - fact review of the estimate is completed to ensure the federal award is charged the proper amount. The Organization reviews and adjusts allocations annually but makes changes on a prospective basis. Statement of Concurrence: Substance Abuse Services agrees with audit finding 2022-001. Corrective Action: The Organization's board and management are developing an efficient time tracking process for employees to designate actual time worked towards the applicable program, grant or contract. Weekly, department heads will monitor and review each employee's time logs. Following each payroll period, time will be recognized in the Organization's accounting records using actual time related to each appropriate program, grant or contract. In accordance with each program administrators (grantors) billing timeline, the Organization will process and provide supporting documentation utilizing actual time. Name of Contact Person Responsible for the Corrective Action: Contact Full Name: Denise Holden Contact Title: Chief Executive Officer Address: 100 North Cameron Street, Suite 401-E City: Harrisburg State: Pennsylvania Zip: 17101 Phone: (717) 232-8535 Anticipated Completion Date: The anticipated date for resolving the audit finding is September 15, 2023
View Audit 54397
Finding 58003 (2022-001)
Material Weakness 2022
Accord
MN
Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303
May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or app...
May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. Beginning in February 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer
View Audit 54396
Lakeview Housing Development Fund Corporation
NY
Name of auditee: Lakeview Housing Development Fund Corporation TIN: 012-EE245 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Suzanne Brought Executive Director Putnam County Housing Corporation (845) 225-8493 Current Finding on the Schedule of ...
Name of auditee: Lakeview Housing Development Fund Corporation TIN: 012-EE245 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Suzanne Brought Executive Director Putnam County Housing Corporation (845) 225-8493 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2022-001 (a) Comments on the findings and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management has registered for a Unique Entity Identifier number with the Federal Audit Clearinghouse on March 29, 2023.
View Audit 54393
Finding 57954 (2022-001)
Significant Deficiency 2022
Summit Early Learning
PA
In response to the finding of the late filing of our single audit for the year ending June 30, 2022, the following corrective action plan will be implemented: The CEO and CFO of the organization will provide oversight to the bookkeeping being provided in the fiscal department. Check-ins will be comp...
In response to the finding of the late filing of our single audit for the year ending June 30, 2022, the following corrective action plan will be implemented: The CEO and CFO of the organization will provide oversight to the bookkeeping being provided in the fiscal department. Check-ins will be completed to ensure that information is being properly input in a timely manner.
View Audit 53880
Finding 57953 (2022-001)
Significant Deficiency 2022
Goodwill Industries of Hawaii, Inc.
HI
Subrecipient Monitoring Reporting Significant Deficiency § 200.329
Corrective Action Plan in Response to Single Audit Finding Year Ended December 31, 2022 Type of Finding: Internal Control - significant finding; Compliance ? significant finding Recommendation: The Organization should improve processes and procedures to ensure that quarterly reports required by...
Corrective Action Plan in Response to Single Audit Finding Year Ended December 31, 2022 Type of Finding: Internal Control - significant finding; Compliance ? significant finding Recommendation: The Organization should improve processes and procedures to ensure that quarterly reports required by the pass-through entity are completed and submitted on a timely basis. Reference Number: 2022-001 View of Responsible Officials: Management agrees with the finding and recommendation. Corrective Action Plan: Management will review reporting requirements on the contracts and develop a timetable to ensure that the reports are prepared and submitted to the funder in compliance with the deadlines in the contract. Contact Person: Brent Arakaki, Chief Financial Officer, Telephone number: (808)792-8585, Email: barakaki@higoodwill.org Anticipated Completion Date: August 31, 2023.
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