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Corrective Action Plans

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Finding 25565 (2022-001)
Material Weakness 2022
Coast to Coast Legal Aid of South Florida, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001: Material weakness in compliance and internal control over compliance: Allowable Costs/Cost Principles: AL 09.610090 Legal Services Corporation Recommendation: We recommend that the Organization assess the current level of staff needed by the F...
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001: Material weakness in compliance and internal control over compliance: Allowable Costs/Cost Principles: AL 09.610090 Legal Services Corporation Recommendation: We recommend that the Organization assess the current level of staff needed by the Finance Department to ensure grant activity is recorded properly and in compliance with the grant requirements. The allocation of indirect expenses should be reviewed on a regular basis to determine the appropriateness of the allocations throughout the year. As a result of the audit process, management has altered the manner in which indirect costs are allocated, and, if applied properly and consistently, this revised method should resolve the issues associated with indirect cost allocations for 2023. Action Taken: CCLA Management agrees that the timeliness of information is imperative to the preparation and completion of the year-end audit. The staffing levels are being evaluated including the analysis of the appropriate staff categories. Management of the Organization is working on developing a more effective methodology to track grants and the allocation of indirect costs. The new fiscal year budget will include the recruitment of an experienced Contracts & Grant Manager to provide the department with accurate reporting of grant funding. As indicated below, the project to restructure the financial and administrative operations of CCLA is well under way. CCLA?s plan is to complete the implementation of key components of the plan in 2023, in time to completely resolve the issues raised in the 2022 audit and complete the 2023 audit with no material weaknesses or questioned costs. Major Milestones Planned Completion Status Project Start 2/1/23 Done Interim Project Review #1 to CCLA Board 2/15/23 Done Begin Stakeholder Interviews 3/1/23 Done Complete Stakeholder Interviews 4/1/23 Done Interim Project Update #2 to CCLA Board 4/19/23 Done Update Mayuris Pimentel: LSC 4/25/23 Done Completion of Project Assessment Process 5/31/23 Complete First Draft of Plan 6/7/23 Project Presentation to CCLA Board 6/14/23 Written Final Report Delivered to CCLA 6/21/23 Final Report Forwarded to Legal Services Corp. 7/1/23
View Audit 18588 Questioned Costs: $1
Finding 25564 (2022-003)
Material Weakness 2022
Flint Housing Commission
MI
HUD Housing Programs Subrecipient Monitoring Eligibility
We concur with the recommendation: FHC Hired Nelrod to train, correct PIC errors and complete recertification?s, Also Public Housing staff is helping with recertification?s.
We concur with the recommendation: FHC Hired Nelrod to train, correct PIC errors and complete recertification?s, Also Public Housing staff is helping with recertification?s.
View Audit 23230
Finding 25563 (2022-004)
Material Weakness 2022
Flint Housing Commission
MI
HUD Housing Programs Subrecipient Monitoring Eligibility
We concur with the recommendation: The Director of Asset Management is reviewing files for accuracy and completeness.
We concur with the recommendation: The Director of Asset Management is reviewing files for accuracy and completeness.
View Audit 23230
Columbia Land Trust
WA
Internal Control / Segregation of Duties
Columbia Land Trust respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact Person of Columbia Land Trust: Amy Costello, Chief of Staff Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland,...
Columbia Land Trust respectfully submits the following corrective action plan for the year ended December 31, 2022. Contact Person of Columbia Land Trust: Amy Costello, Chief of Staff Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: January 01, 2022 through December 31, 2022. The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding #2022-001: State of Washington ? Salmon Recovery Funding Board 11.438 ? Pacific Coast Salmon Recovery Immaterial Noncompliance: Under project milestones identified in the agreement, periodic progress reports are required to be submitted timely during the grant period. One progress report tested was submitted four days after the deadline. Corrective Action: Management will implement a tracking process to help manage report submission deadlines. Anticipated Completion Date: June 30, 2023
View Audit 20144
Philadelphia Legal Assistance Center, Inc.
PA
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of ...
Corrective Action Plan Provided from Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. PLA is in the process of developing an enhanced training program for case handlers to ensure that case handlers remember to obtain citizenship attestations and documentation of immigration eligibility whenever the LSC regulations require it. We are also in the process of developing an enhanced system of overseeing case files so that if the documentation is missing in a case, that case is deselected from the annual Case Service Reports.
View Audit 23277
Finding 25554 (2022-002)
Material Weakness 2022
Keller School District No. 3
WA
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller ...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls in place to ensure accurate reporting of its Schedule of Expenditures of Federal Awards Name, address, and telephone of District contact person: Leslie Oliver, ESD Business Manager, PO Box 367, Keller WA 99140 (509) 725-1481 Corrective action the auditee plans to take in response to the finding: The District recognizes and acknowledges deficiencies and errors by the District and its financial management contractor in collecting and reporting data pursuant to its Impact Aid application to the Federal Department of Education. While it has not been possible to identify how these originated, they appear to have been in place for a number of years, perhaps more than a decade, related to Washington State?s broad school choice policies and, not identified in previous audits by either Federal or State agencies. Regardless, the District has satisfactorily resolved outstanding data collection and reporting issues with the Department and has put in place administrative controls via training and oversight to comply with requirements. In the past ten months since the deficiencies were identified, the District has taken the following steps to address those and to come into compliance. The District Superintendent, District Secretary and Chair of the School Board were tasked with communicating and negotiating with Department officials. In a series of Zoom meetings, trainings and phone calls, the District team was made aware of the deficiencies, provided with guidance of strategies to correct those and with guidance on addressing the effects of Washington State?s school choice policies on Impact Aid. As a result of that guidance, the District corrected its data collection and validation methodology, proposed and negotiated tuition agreements with three adjoining Districts, proposed and negotiated repayment agreements with those Districts and the Department. Future data collection and validation will be reviewed by the District?s financial management contractor, Education Service District 101. District administration and Board will send representatives to attend the annual conference of the National Association of Federally Impacted Schools in Washington, DC, and to meet with Department staff to review the application and its data. The District will take part in any relevant training opportunities offered by the Department or by the Office of the Superintendent of Public Instruction. Anticipated date to complete the corrective action: immediate action in 2023
View Audit 22609 Questioned Costs: $1
Coloma Charter Township
MI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Finding: 2022-002? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to financ...
Finding: 2022-002? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to financial management (?200.302) and procurement (?200.318). Although the Township ha procedure sin place to cover these areas, the formal written policies have not been documented in accordance with the Uniform Guidance. This condition appears to be the result of a time lag in identifying the requirements and developing a plan for compliance. As a result, the Township did not fully comply with the Uniform Guidance applicable to the USDA bond funds. Auditor Recommendation: We recommend that the Township ensures that these polices are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: The Township will review the current policy and get it updated to meet the criteria set out in the Uniform Guidance. Responsible Person: Amanda Henderson, Deputy Treasurer Anticipated Completion Date: March 31, 2023
View Audit 27042
Finding 25527 (2022-001)
Material Weakness 2022
Coloma Charter Township
MI
Material Weakness Reporting Internal Control / Segregation of Duties
Finding: 2022-001 ? Material Audit Adjustments and Financial Statement Preparation (repeat finding) Auditor Description of Condition and Effect: We identified and proposed material audit adjustments that management reviewed and approved. As is the case with many small and medium-sized governmental...
Finding: 2022-001 ? Material Audit Adjustments and Financial Statement Preparation (repeat finding) Auditor Description of Condition and Effect: We identified and proposed material audit adjustments that management reviewed and approved. As is the case with many small and medium-sized governmental units, the Township has historically relied on its independent external auditor to assist with the preparation of the financial statements, the related notes, and the management?s discussion and analysis as part of its external financial reporting process. Accordingly, the Township?s ability to prepare financial statements in accordance with GAAP is based, in part, on its reliance on its external auditor, who cannot, by definition, be considered part of the Township?s internal controls. Having the auditor draft the annual financial statements is allowable under current auditing standards and ethical guidelines and may be the most efficient and effective method for preparation of the Township?s financial statements. However, when an entity (on its own) lacks the ability to produce financial statements that conform to GAAP, or when material audit adjustments are identified by the auditor, auditing standards require that such conditions be communicated in writing as material weaknesses. This condition was caused by the Township?s decision to outsource the preparation of its annual financial statements to the external auditor rather than incur the costs of obtaining the necessary training and expertise required for the Township to perform this task internally because outsourcing the task is considered more cost effective. The Township?s accounting records were initially misstated by amounts material to the financial statements. In addition, the Township lacks complete internal controls over the preparation of its financial statements in accordance with GAAP, and, instead, relies, at least in part, on assistance from its external auditor for assistance with this task. Auditor Recommendation: We recommend that management continue to monitor the relative costs and benefits of securing the internal or other external resources necessary to develop material adjustments and prepare a draft of the Township?s annual financial statements versus contracting with its auditor for these services. Corrective Action: Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation. Responsible Person: Amanda Henderson, Deputy Treasurer Anticipated Completion Date: March 31, 2023
View Audit 27042
Millikin University
IL
Questioned Costs Student Financial Aid Special Tests & Provisions
2022-002 ? Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program ? Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2022-002 ? Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program ? Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 ? Year Ended June 30, 2022 Condition: The University did not properly return loan funds subsequent to the R2T4 calculation for no passing grades withdrawal students for 1 out of the 12 students tested (8.3%) due to failing to return the required PLUS loans based on the calculation. Further, the amount of direct student loan funds returned was later disbursed to the student again due to lack of documentation in the University?s system of the unofficial withdrawal. We consider this to be an instance of noncompliance in relation to Special Tests and Provisions. Statistical sampling was not used. Management Response: The error identified above was made on a student?s record who did not officially withdraw from the University. As required by federal regulation, an ?all F?s? report is pulled at the end of each term and a determination is made for all students included on the report whether or not they attended classes until the end of the term. The student identified by the auditors was determined to have not attended the full Fall term. A return of title IV calculation was promptly processed by the Associate Director on the Department of Education?s website. The R2T4 calculation could not be processed via the SIS since the student did not have an official withdrawal date entered. The student loans were returned timely, however, the parent PLUS loan was missed in returning the funds. Subsequently the student contacted our office to challenge the withdrawal date and claimed he had attended classes all term and earned all of the loan funds that were disbursed for the term. There was no documentation in our SIS so the loans were reinstated in error. Corrective Action Plan: R2T4 procedures were updated to include a secondary confirmation of the return of loan funds according to the calculation. This secondary review will be scheduled at the time the R2T4 calculation is processed. Further, the procedure was updated to include entry of notes on the student?s electronic record to avoid reversal if challenged by the student. Responsible Person: Chilwana Thompson, Associate Director Implementation Date: August 1, 2022
View Audit 25905 Questioned Costs: $1
Millikin University
IL
Questioned Costs Student Financial Aid Eligibility
2022-001 ? Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program ? Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for Coll...
2022-001 ? Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program ? Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 ? Year Ended June 30, 2022 Condition: In three of the 40 student files tested (7.5%), Subsidized and Unsubsidized Direct loans were not properly awarded. The University under awarded one student $1,000 in Subsidized loans and over awarded the student by $1,000 in Subsidized loans. A second student was under awarded $2,560 in Subsidized loans and over awarded $2,560 in Unsubsidized loans. The third student was under awarded $862 in Unsubsidized loans. Management Response: All of the errors identified by the auditors were a direct result of manual miscalculation of loan eligibility. In two of the instances cited, the students had previous additional unsubsidized loans issued as a result of parent PLUS loan denials. When we received ISIR data these students were flagged with a reject due to aggregate loan limits. In order to calculate each student?s loan eligibility, a manual review of loan information via the U.S. Department of Education?s Common Origination and Disbursement (COD) portal is necessary. The additional unsubsidized loans disbursed as a result of PLUS denial, were manually removed from each student?s loan total to determine current year eligibility. In both instances, the total loan eligibility was correct, however the manual calculation of the subsidized versus unsubsidized split of the loan funds were miscalculated. In the last instance a student was under awarded $862 in unsubsidized loans, the miscalculation occurred due to receipt of an outside scholarship. In the Fall term the scholarship check was received with documentation indicating the disbursement was to be applied to the Fall term in it?s entirety and the Spring disbursement would follow. The outside scholarship caused the student to be over awarded and the student loans were adjusted to remain within cost of attendance limits. Subsequently the Spring term disbursement of the scholarship was received for $862 less than the Fall disbursement. At that time, the student should have been offered the additional $862 in unsubsidized loan funds to bring their total aid back up to cost of attendance. The staff person entering the scholarship payment on the student?s account failed to notify the loan coordinator an adjustment was warranted. Corrective Action Plan: The loan coordinator who made the errors has been in the position for just over a year. In order to prevent future issues in calculating a student?s loan limits and eligibility, the employee attended a loan regulation and processing overview course produced by the National Association of Financial Aid Administrators (NASFAA). Further, a form was developed to help calculate aggregate limits when an ISIR reject occurs in order to avoid missed steps in the calculation process. 2022-001 ? Student Financial Aid Cluster ? (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Perkins Loan Program ? Federal Capital Contributions (d) Federal Pell Grant Program (e) Federal Direct Student Loans (f) Teacher Education Assistance for College and Higher Education (TEACH), Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 (f) 84.379 ? Year Ended June 30, 2022 (Continued) As a result of the outside scholarship error, our procedures for entering an scholarship payment have been adjusted to include a final review of all outside scholarship disbursements entered by the loan coordinator. Responsible Person: Lynette Lambert, Assistant Director/Loan Coordinator Implementation Date: August 1, 2022
View Audit 25905 Questioned Costs: $1
River Rouge Voa Elderly Housing, INC (sumby Senior Housing)
VA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management has implemented a preventative maintenance plan. Completion Date: June 30, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management has implemented a preventative maintenance plan. Completion Date: June 30, 2022
View Audit 23949
Finding 25507 (2022-001)
Significant Deficiency 2022
City of Sacramento
CA
Procurement, Suspension & Debarment § 200.303
FINDING 2022-001 Views of Responsible Officials and Corrective Action: We concur. Due to the finding that Convention and Cultural Services Department agreements did not contain a certification clause indicating the contractor was not suspended or debarred and other documentation was lacking to dem...
FINDING 2022-001 Views of Responsible Officials and Corrective Action: We concur. Due to the finding that Convention and Cultural Services Department agreements did not contain a certification clause indicating the contractor was not suspended or debarred and other documentation was lacking to demonstrate verification had been obtained prior to performance of an agreement, the Convention and Cultural Services Department will develop procedures outlining the requirement to use the SAM.gov (excluded Parties List System) database, require the vendor to provide proper certification, or include specific language in agreements to verify that any vendors who may be awarded a contract or submit invoices for federal grant-funded activities have not been debarred or suspended. Implementation Date: April 2023 Name of Responsible Person: Donald Gensler, APP Project Manager, Office of Arts + Culture
View Audit 23861
Finding 25504 (2022-001)
Significant Deficiency 2022
Owatonna Public Schools #761
MN
Reporting Allowable Costs / Cost Principles Significant Deficiency
2022 ? 001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s...
2022 ? 001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Unknown Award Period: July 1, 2021 through June 30, 2022 ? Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District implement procedures and controls in relation to the required Coronavirus State and Local Fiscal Recovery Funds, to ensure they are completed accurately and timely going forward. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures and controls over federal funds to ensure all requirements have been met. Name of the Contact Person Responsible for Corrective Action Plan: Amanda Heilman, Director of Finance and Operations Planned Completion Date for Corrective Action Plan: June 30, 2023
View Audit 23697
Finding 25498 (2022-003)
Material Weakness 2022
Waconia Public Schools Isd #110
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
2022-003 ? Procurement/Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Federal Award Identification Number and Year: 222MN061N1199 - 2022 Pass-Through Agency: Minneso...
2022-003 ? Procurement/Suspension and Debarment Federal Agency: U.S. Department of Agriculture Federal Program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Federal Award Identification Number and Year: 222MN061N1199 - 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0110-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance and Compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District implement procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing procedures and controls to ensure proper procurement procedures are being followed and vendors are not suspended or debarred. Official Responsible for Ensuring CAP: Ra Chhoth, Director of Finance and Operations. Planned Completion Date for CAP: June 30, 2023.
View Audit 21626
St. Anne Residence
IL
HUD Housing Programs Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development 2022-001 Supportive Housing for the Elderly? CFDA No. 14.157 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications ...
U.S. Department of Housing and Urban Development 2022-001 Supportive Housing for the Elderly? CFDA No. 14.157 Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date. Name(s) of the contact person(s) responsible for corrective action: Margaret Perine Planned completion date for corrective action plan: In process
View Audit 21278
The Housing Authority of the County of Kern
CA
Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.100
Management?s Response/Planned Corrective Action: This item was an audit finding on the 2020/21 audit report. Upon identification of the issue as of March 2022, we created additional controls as outlined in the corrective action plan submitted with the audit at that time. We believe this finding is p...
Management?s Response/Planned Corrective Action: This item was an audit finding on the 2020/21 audit report. Upon identification of the issue as of March 2022, we created additional controls as outlined in the corrective action plan submitted with the audit at that time. We believe this finding is primarily related to the months prior to us being made aware of the issue. We have made the necessary corrections and have been maintaining proper backup for the reports since the initial finding. Heather Kimmel, Assistant Executive Director is responsible for the corrective action plan.
View Audit 18091
The Housing Authority of the County of Kern
CA
Eligibility
Management?s Response/Planned Corrective Action: To address the volume of files that must be rapidly reviewed, we restructured the program, effective November 1, 2022. We have divided the staff into Housing Specialist I (HIS) and Housing Specialist II (HSII) positions. HS I does the initial review o...
Management?s Response/Planned Corrective Action: To address the volume of files that must be rapidly reviewed, we restructured the program, effective November 1, 2022. We have divided the staff into Housing Specialist I (HIS) and Housing Specialist II (HSII) positions. HS I does the initial review of the file then sends it to the HSII for final review and approval. This new structure allowed us to increase the number of staff conducting these final reviews resulting in lower caseloads and more time to thoroughly review. The Coordinator now monitors for overall program compliance. Heather Kimmel, Assistant Executive Director is responsible for the corrective action plan. Implementation began on November 1, 2022.
View Audit 18091
Garden Pathways, Inc.
CA
Subrecipient Monitoring
Planned Corrective Action: Management acknowledges that the original reports generated to complete the submitted quarterly and monthly reports were not retained on the day of, and that generating those reports in the future creates discrepancies. The original reports generated to complete grant quar...
Planned Corrective Action: Management acknowledges that the original reports generated to complete the submitted quarterly and monthly reports were not retained on the day of, and that generating those reports in the future creates discrepancies. The original reports generated to complete grant quarterly and monthly reports will be printed by the Program Coordinator and submitted to Director of Operations. Director of Operations will review monthly or quarterly reports with all program staff to address and correct any discrepancies and inaccuracies. Director of Operations will use the final report to complete the grant monthly or quarterly report and retain and file for the quarter and month reported. Juan Avila, Chief Operating Officer, will be responsible for implementing the corrective action plan. This process will be in effect for the reports ending in month ending March 31, 2023.
View Audit 22636
Finding 25487 (2022-001)
Significant Deficiency 2022
Vantage West Credit Union
AZ
Eligibility Period of Performance Reporting
Department of the Treasury ? CDFI Fund Grant Vantage West Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: ...
Department of the Treasury ? CDFI Fund Grant Vantage West Credit Union respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Doeren Mayhew 305 West Big Beaver Rd., Ste. 200 Troy, MI 48084 Audit period: January 1, 2022 ? December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF TREASURY CDFI Program ? CFDA No. 21.024 Significant Deficiency: See Finding 2022-001. Recommendation: Complete established procedures to identify and track eligible loans deployed during the RRP grant performance period and reconcile the totals to the underlying loan data. Action Taken: Vantage west will enhance its reporting to our third party CDFI reporting consultant to clarify and fully define borrower data points, in support of improving the accuracy of financial products reported annually on the Performance Reports to the CDFI Fund.
View Audit 21457
Finding 25486 (2022-001)
Significant Deficiency 2022
Warrior Run Manor 034-11170/pa26t815007
PA
HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency
WARRIOR RUN MANOR, INC. HUD PROJECT NO. 034-11170/PA26T815007 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 U.S. Department of Housing and Urban Development Warrior Run Manor, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period:...
WARRIOR RUN MANOR, INC. HUD PROJECT NO. 034-11170/PA26T815007 CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 U.S. Department of Housing and Urban Development Warrior Run Manor, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects: Section 207 / 223(f) ? Assistance Listing No. 14.155 Recommendation: Management of the Corporation should communicate the importance of timely and accurate processing of requests with the Project?s mortgagee, and design controls to ensure an adequate review process is in place to reconcile activity of HUD restricted accounts to the requirements as established pursuant to provisions of regulations in accordance with federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The dollar difference, between required deposits and actual deposits made during 2022, was deposited in arrears to the replacement reserve account in March 2023. Management has developed processes to verify replacement reserve deposits are made timely and for the accurate required amounts. Name(s) of the contact person(s) responsible for corrective action: Shaun Smith, President, Albright Care Services Planned completion date for corrective action plan: Ongoing If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Shaun Smith at 570-522-3889.
View Audit 22635
United Way of the Midlands
NE
Eligibility Allowable Costs / Cost Principles
2022-001 - U.S. Department of Health and Human Services - Nebraska Department of Labor ? Temporary Assistance for Needy Families ? 93.558 Criteria or Specific Requirement ? Management is responsible for implementing and effectively operating internal controls over compliance to mitigate the risk of...
2022-001 - U.S. Department of Health and Human Services - Nebraska Department of Labor ? Temporary Assistance for Needy Families ? 93.558 Criteria or Specific Requirement ? Management is responsible for implementing and effectively operating internal controls over compliance to mitigate the risk of misuse of the Organization?s federal funds and ensure participating students are eligible based on financial need. The Temporary Assistance for Needy Families (TANF) funds may be used for expenses related to Job?s for America?s Graduates (JAG) Program, which helps low-income students with additional resources in middle and/or high school to help the students graduate. To be eligible for the JAG Program, which is funded by the TANF funds, the students must be low-income, evidenced by qualification for free or reduced lunch. Planned Corrective Actions (Management's Response) - United Way of the Midlands (UWM) has reviewed and updated its policies, procedures and training within the JAG Program to improve retention of eligibility documentation and, in the event such documentation is no longer available, document the validation of eligibility requirements used to support Management?s decision on the applicant?s eligibility. This is fully documented in our Quality Assurance SOP (Standard Operating Procedures). UWM also implemented an additional detective internal control in our JAG Nebraska Invoicing SOP that requires a UWM Finance member independent of the eligibility onboarding process to audit monthly a small sampling of students for proper documentation and eligibility related to TANF invoicing. Management will monitor this regularly throughout the year to ensure procedures are being followed as documented. All changes have been implemented. Anticipated Completion Date - October 15th, 2022
View Audit 22058
Finding 25415 (2022-003)
Material Weakness 2022
Sheridan School District
OR
Purchases will be reviewed and measured against standards set in the program budgeting and accounting manual to ensure that proper coding occurs based on anticipated life span and initial cost.
Purchases will be reviewed and measured against standards set in the program budgeting and accounting manual to ensure that proper coding occurs based on anticipated life span and initial cost.
View Audit 25623
Finding 25414 (2022-002)
Significant Deficiency 2022
Housing Authority of the County of Santa Cruz
CA
Questioned Costs HUD Housing Programs Significant Deficiency
Finding 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial S...
Finding 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Programs Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority?s files and on discussion with management, there was a failed inspection that did not pass reinspection within 30 days without penalty. Context: There are approximately 5,068 units. Of a sample size of twenty-five (25) failed inspections, one failed inspection did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Known Questioned Costs: $10,276 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing . Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Following the expiration of the COVID-19 HUD regulatory waivers, the Authority experienced higher than usual rates of staff turnover and other staff capacity challenges related to the pandemic. Authority management is in the process of updating procedures and practices related to inspections and HAP abatement. Aaron Pomeroy, Finance Director, will be responsible to implement this corrective action by June 30, 2023.
View Audit 25622 Questioned Costs: $1
Finding 25413 (2022-001)
Significant Deficiency 2022
Housing Authority of the County of Santa Cruz
CA
Questioned Costs HUD Housing Programs Eligibility
The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Develo...
The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs Federal Catalog Numbers: 14.871 and 14.879 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 5,068 units. Of a sample size of fifty-nine (59) tenant files, the following was noted: - HUD 9887 Form was missing in 4 files - Annual HUD 50058 recertification form and verification of income and assets was missing in 1 file - Lead based paint disclosure form was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $59,947 Cause: There is a significant deficiency in compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly maintained tenant files in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing. Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. Following the expiration of the COVID-19 HUD regulatory waivers, the Authority experienced a large backlog of reexaminations along with higher than usual rates of staff turnover and other staff capacity challenges related to the pandemic. Authority management has developed and implemented a plan to rapidly work through the backlog, bringing the program into compliance. Current HUD SEMAP data reflects that 96% of reexaminations have been completed in a timely manner, which is high enough to provide full points for this SEMAP indicator. Authority management will continue to monitor and strive towards 100% timely recertifications by the end of this fiscal year. Aaron Pomeroy, Finance Director, will be responsible to implement this corrective action by June 30, 2023.
View Audit 25622 Questioned Costs: $1
Finding 25412 (2022-001)
Material Weakness 2022
Bishop Museum
HI
Reporting Matching / Level of Effort / Earmarking § 200.302
Bishop Museum Corrective Action Plan Fiscal Year Ended June 30, 2022 The following finding was cited in the single audit for the Bishop Museum for the period ending June 30, 2022: Finding 2022-001: Criteria - 2 CFR 200.302{b)(l) of the Uniform Guidance states that a nonfederal entity must identify ...
Bishop Museum Corrective Action Plan Fiscal Year Ended June 30, 2022 The following finding was cited in the single audit for the Bishop Museum for the period ending June 30, 2022: Finding 2022-001: Criteria - 2 CFR 200.302{b)(l) of the Uniform Guidance states that a nonfederal entity must identify in its accounts all federal awards received and expended, as well as the federal programs under which they are received, and those amounts must be accurately and completely reported on the SEFA. Condition - During the audit, for the year ended June 30, 2022, expenditures of federal awards for certain programs was not included in the SEFA provided by the Museum. The SEFA was subsequently corrected and one of the federal programs was identified to be a major federal award program. Cause - The funds received and the federal expenditures for the programs were not recorded in the Museum's general ledger in the same manner as the other federal programs, and therefore, the funds expended were not identified and reported on the SEFA. Effect or Potential Effect -A federal program that should have been identified as a major program would not have been included on the SEFA and not subjected to the required audit procedures. Recommendation - All expenditures of federal awards should be recorded in the general ledger in a consistent manner such that the expenditures can be readily identified in preparing the SEFA. Action Plan: Bishop Museum will revise its Budget Center Account form to incorporate and identify all federal funded activities, This revision will eliminate human error of omission. This Budget Center Account form is used to create new distribution codes within the MIP accounting system. Currently this form does not have a line item to specifically address certain critical information that is included in the Schedule of Expenditures of Federal Awards {SEFA). The revision will entail the following additional information to be added in the form and in MIP accounting software. ? Assistance Listing Number {ALN) or Catalog of Federal Domestic Assistance {CFDA) ? Federal Award Identification Number (FAIN) ? Dates of Project ? List of Fiscal Years impacted by the Dates of Project ? Total award amount Following the revisions, current personnel involved in creating the new distribution codes should ensure that the additional information mentioned above is included. These five new, critical line items will aid in the development of the SEFA list each fiscal year, and eliminate human error of omission. Responsible Party: Tracie Mackenzie, Research and Collections Grants and Office Manager tracie@bishopmuseum.org (808) 262-3325 Bernajet Salvanera, Director of Accounting Bernajet.salvanera@bishopmuseum.org (808) 847-8274 Implementation: The use of the revised form and adding the additional information in MIP will be implemented starting July 1, 2023 and it will be an ongoing procedure.
View Audit 23789
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