Corrective Action Plans

Finding 50494 (2022-002)

Significant Deficiency 2022

AK

Cash Management Reporting Significant Deficiency

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continu...

Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Leslie Young Corrective Action Plan: The district business office has had significant staffing transitions within the last year and was without a business manager for six months, despite a continual search for qualified applicants. It was identified that the district did not provide one quarterly reimbursement request to the State of Alaska in a timely manner during this period. The district business office is now fully staffed, with new staff hired in August, and is currently addressing this matter. Staff are being trained to support timely submission of quarterly reporting. Proposed Completion Date: 6/30/2023

View Audit 52864

Finding 50492 (2022-001)

Significant Deficiency 2022

Bandera Senior Housing Corporation

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102...

Name of auditee: Bandera Senior Housing Corp. HUD auditee identification number: 122-EE112 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended September 30, 2022 CAP prepared by Name: Mary Grace Crisostomo Position: Asset Manager Telephone number: (925) 924-7102 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001: Comments on the Finding and Each Recommendation During the year ended September 30, 2022, management made duplicate withdrawals from the reserve for replacements account totaling $14,720. The reserve for replacements account was not reimbursed for these duplicate withdrawals. Management should transfer funds of $14,720 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding Management concurs with the finding and the auditor's recommendation. Management intends to transfer $14,720 from the operating cash account to the reserve for replacements account.

View Audit 52860 Questioned Costs: $1

Finding 50486 (2022-003)

Significant Deficiency 2022

New Mexico Human Services Department

NM

FY 2022 Audit Finding #: 2022-003 Finding Title: Provider Screening (Significant Deficiency in Internal Controls over Compliance) Corrective Action Plan: What action(s) will be done (refer to finding recommendation and agency response): Action: MAD continues to work with its third-party vendor to de...

FY 2022 Audit Finding #: 2022-003 Finding Title: Provider Screening (Significant Deficiency in Internal Controls over Compliance) Corrective Action Plan: What action(s) will be done (refer to finding recommendation and agency response): Action: MAD continues to work with its third-party vendor to determine whether the providers? documentation was maintained in the legacy system prior to the transfer of records into the current MMIS system. A detailed corrective action will be developed once the root cause analysis is completed. The Program intends to complete corrective actions by the end of fiscal year 2023. Who will act (name and title): MAD Compliance Officer, Julie Lovato and PPSB Bureau Chief, Tashi Gyalkhar When will action(s) be completed (effective dates, timelines, etc.): The Program intends to complete corrective actions by the end of fiscal year 2023.

View Audit 52858

Finding 50478 (2022-002)

Significant Deficiency 2022

Pewamo-Westphalia Community Schools

MI

Subrecipient Monitoring Internal Control / Segregation of Duties

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meal...

District response to Audit Finding 2022-001 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district received an unprecedented amount of federal funding in 2021-2022 to reimburse the district for Food Service meals for all students. As a result, the district's Food Service program completed the 2021-2022 fiscal year with an ending fund balance that exceeded the average three months of expenditures threshold by approximately $144,000. The corrective action planned is for management to meet and determine how to spend this $144,000 excess amount toward allowable Food Service program expenditures no later than June 30, 2023. The District must then report to the Michigan Department of Education (MOE) how it expects to spend this excess amount by January 2023. The district expects to meet the January 2023 deadline to submit a spending plan to MDE. The district also expects to spend down the excess $144,000 by June 30, 2023. District response to Audit Finding 2022-002 ? Contact Person Responsible for Corrective Action ? Scott Brown and Jennifer Goodman Management agrees with this audit finding. The district did not have controls in place to determine if contractors are complying with the Davis-Bacon Act regarding the payment of prevailing wage rates. District personnel were unaware that monitoring compliance with the Davis-Bacon Act regarding the payment of prevailing wage rates was a responsibility of the district. The corrective action plan to address this audit finding begins with education. Management now understands that compliance with the Davis-Bacon Act must be considered when working with contractors and subcontractors on federal contracts in excess of $2,000. The district has also updated the district's Business Office Operating Procedures Manual to include language that prevailing wage rates and review of contractor's employee timesheets must be complied. The district expects to be in compliance in regard to all Davis-Bacon Act regulations moving forward when contracting with contractors and subcontracted in excess of $2,000.00 when utilizing federal grant funding.

View Audit 51225

Finding 50477 (2022-002)

Significant Deficiency 2022

Town of Wolcott, Connecticut

CT

Procurement, Suspension & Debarment § 200.318 § 200.326

SINGLE AUDIT FINDINGS: Finding 2022-002: Procurement and Suspension and Debarment Description of Finding: The Town?s procurement standards included an incorrect threshold for small...

SINGLE AUDIT FINDINGS: Finding 2022-002: Procurement and Suspension and Debarment Description of Finding: The Town?s procurement standards included an incorrect threshold for small purchases as outlined in 2 CFR sections 200.318 through 200.326 ($25,000 versus $10,000). Statement of Concurrence or Nonconcurrence: There is no disagreement with the audit finding. Corrective Action: The Town will review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Name of Contact Person: Susan E. Hale, Municipal Finance Officer Projected Completion Date: June 30, 2023

View Audit 50028

Finding 50473 (2022-001)

Significant Deficiency 2022

Town of Wolcott, Connecticut

CT

Questioned Costs Procurement, Suspension & Debarment

SINGLE AUDIT FINDINGS: Finding 2022-001: Procurement and Suspension and Debarment Description of Finding: During our testing, the Board of Education did not retain supporting docum...

SINGLE AUDIT FINDINGS: Finding 2022-001: Procurement and Suspension and Debarment Description of Finding: During our testing, the Board of Education did not retain supporting documentation of required quotes for small purchases in accordance with UG for two of the seven vendors sampled. Statement of Concurrence or Nonconcurrence: There is no disagreement with the audit finding. Corrective Action: The Board of Education follow the revised procurement policy effective January 1, 2022, and provide supporting documentation for all sole source vendor transactions. Name of Contact Person: Todd Bendtsen, Business Manager Projected Completion Date: June 30, 2023

View Audit 50028 Questioned Costs: $1

Finding 50472 (2022-003)

Significant Deficiency 2022

Council Towers IV Housing Development Fund Corporation

NY

HUD Housing Programs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, an...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements regarding the timely refund of security deposits. Action 2-The residence director and building office staff will immediately notify the accounting staff of all move outs by email so that a security deposit refund check can be promptly issued. Action 3-The asset management staff will review the accounts payable aging on a weekly basis to ensure that all security deposit refund checks have been issued.

View Audit 41871

Finding 50471 (2022-002)

Significant Deficiency 2022

Council Towers IV Housing Development Fund Corporation

NY

Special Tests & Provisions HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1 - Management made all the required monthly dep...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1 - Management made all the required monthly deposits to the replacement reserve through August 31st, 2023. Action 2 - In the event of delayed subsidy payments, management will make the monthly deposits to the replacement reserve as soon as the delayed subsidy payments are received. Action 3 - All staff members will be made aware of the importance of maintaining a fully funded replacement reserve account.

View Audit 41871

Finding 50470 (2022-001)

Significant Deficiency 2022

Council Towers IV Housing Development Fund Corporation

NY

Questioned Costs Special Tests & Provisions HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- The issue was communicated to the management ...

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor?s recommendations. The recommendation, if effectively implemented, should prevent this condition from arising again. Action 1- The issue was communicated to the management company and the property was reimbursed for $2,450 on September 26th, 2023. Action 2-To prevent a future overpayment of the management fee, a procedure will be implemented whereby the management fee will be recalculated using the rate included in the current management certification. Any differences will be investigated and resolved before the management fee is paid to the management company.

View Audit 41871 Questioned Costs: $1

Finding 50469 (2022-002)

Significant Deficiency 2022

Home Forward

OR

HUD Housing Programs Eligibility Significant Deficiency

2022-02 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit findin...

2022-02 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend the Authority review their process and internal controls over eligibility to ensure compliance with HUD requirements and their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The files in question were moved from one office to another using Home Forward?s contracted courier system. Moving forward, any file that must be transported from one office to another will require the signature of the individual who is receiving the file as well as the individual relinquishing the file. The department will develop a new policy and train staff on the new procedure. In addition, the department will be conducting an audit of each site to assure that all files are present and accounted for. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson, Celeste King Planned completion date for corrective action plan: 12/31/2023.

View Audit 45210

Finding 50468 (2022-001)

Significant Deficiency 2022

Home Forward

OR

Special Tests & Provisions HUD Housing Programs Significant Deficiency § 200.326

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requireme...

U.S. Department of Housing and Urban Development 2022-01 Moving to Work Demonstration Program ? Assistance Listing No. 14.881 Recommendation: We recommend Home Forward review their process and internal controls over contracts subject to wage rate requirements to ensure compliance with HUD requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Home Forward?s Procurement group will add an additional layer of contract review to the department?s quarterly review process. Procurement will begin review of the activity input into the agency?s certified payroll reporting system to compare to the payments made to contractors withing the period. Any payment activity will be cross referenced with the certified payroll to ensure receipt of Davis Bacon reporting has been submitted. Procurement will work with the Property Management group to resolve any items that require follow up with the contractors as a result of the review. Name(s) of the contact person(s) responsible for corrective action: Elise Anderson Planned completion date for corrective action plan: 12/31/2023.

View Audit 45210

Finding 50462 (2022-005)

Material Weakness 2022

City of West Allis

WI

HUD Housing Programs Material Weakness Period of Performance

Housing Choice Voucher Program ? Assistance Listing No. 14.871 We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit f...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff will review its current procedures for completing rent reasonableness requirements. As noted above, they will pursue options available under their contract with McCright, data feeds that could work within their existing software, and any other options in use at peer agencies to determine the best specific path forward to ensuring compliance with rent reasonableness requirements. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the specific rent reasonableness cases where documentation and performance errors were made which led to this finding. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Also, as noted above the Finance Department suggests the PHA engage its software vendor or a peer agency to review functionality in the software to determine whether additional features could be employed in the software to prevent a HAP payment on a unit where rent reasonableness has not been completed yet. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50461 (2022-004)

Significant Deficiency 2022

City of West Allis

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the annual HQS inspection. Explanation of dis...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the annual HQS inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned previously, the PHA is currently finalizing a contract with a 3rd party contractor to perform the required HQS inspections. They anticipate that outsourcing the inspection work will lessen the workload on PHA staff to allow for program staff to focus their efforts on improving overall program compliance, including HQS inspection procedures. As the contract arrangement is rolled out staff will review procedures between inspectors and PHA staff to ensure proper communication and clear procedures are in place to ensure all required inspections are completed. The Housing Coordinator or other PHA staff should review summary reports of renewals processed each month and compare them to inspections processed each month to ensure all necessary inspections are completed. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the specific cases that did not have a documented or completed annual inspection. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Additionally, the Finance Department suggests the PHA engage its software vendor or a peer agency to review functionality in the software to determine whether additional features could be employed in the software to prevent a HAP payment on a unit with an incomplete inspection, for example. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50460 (2022-003)

Significant Deficiency 2022

City of West Allis

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreem...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding Action taken in response to finding: PHA supervisory staff will review the detailed income verification procedures that are in place, including documentation procedures. Supervisory staff have also requested more detailed information on the audit results to help them review the specific instances that led to this finding so specific procedural changes can be considered and implemented. Staff understand that income verification is essential to ensuring that only eligible participants are provided HAP benefits. Results of the PHA?s internal procedural review will be submitted to the Finance Department for additional review to ensure proper procedural controls are in place. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50459 (2022-002)

Material Weakness 2022

City of West Allis

WI

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreem...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff noted that the current process of finding comparable data for rent reasonableness comparisons is challenging and obtaining accurate, up-todate data has been a struggle. As part of the RFP process for inspection services, staff noted that McCright offers a process that can assist in accessing data and making the rent reasonableness comparisons PHA staff will also pursue options available under its contract with McCright, data feeds that could work within its existing software, and any other options in use at peer agencies to determine the best specific path forward to ensuring compliance with rent reasonableness requirements. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the specific rent reasonableness cases where documentation and performance errors were made which led to this finding. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50458 (2022-001)

Material Weakness 2022

City of West Allis

WI

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of HQS enforcement. Explanation of disagreement ...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the City review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of HQS enforcement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The PHA is currently finalizing a contract with a 3rd party contractor to perform the required HQS inspections. They anticipate that outsourcing the inspection work will lessen the workload on PHA staff to allow program staff to focus their efforts on improving overall program compliance, including HQS enforcement procedures. As the contract arrangement is rolled out staff will review procedures between inspectors and PHA staff to ensure proper communication and clear procedures are in place as they relate to enforcement actions. PHA staff also will implement a new standard procedure in which the Housing Coordinator will check a list of units with failed or incomplete inspection records against the payment batch report prior to sending the batch to Finance to issue the HAP payments. PHA Supervisory Staff have also requested more detailed information on the audit results to help them further analyze the 3 specific cases where customers were issued HAP payments despite a failed inspection. This will help supervisory staff conduct a more thorough review and consider additional procedural changes. Additionally, the Finance Department suggests the PHA engage its software vendor or a peer agency to review functionality in the software to determine whether additional features could be employed in the software to prevent a HAP payment on a unit with a failed inspection, for example. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: 3/31/2024

View Audit 45206

Finding 50457 (2022-001)

Significant Deficiency 2022

United Odd Fellow and Rebekah Home D/b/a Rebekah Rehab and Extended Ca

NY

Reporting

United Odd Fellow and Rebekah Home Dba Rebekah Rehab and Extended Care Center will attempt to contact HRSA to find out the feasibility of making any retroactive changes to their previously submitted Period 4 report in the HRSA Provider Relief Fund Reporting Portal to reflect actual revenues in 2020 ...

United Odd Fellow and Rebekah Home Dba Rebekah Rehab and Extended Care Center will attempt to contact HRSA to find out the feasibility of making any retroactive changes to their previously submitted Period 4 report in the HRSA Provider Relief Fund Reporting Portal to reflect actual revenues in 2020 and 2021. Responsible Party: Michael Felberg, Director of Finance Anticipated Completion Date: December 31, 2023

View Audit 44653

Finding 50454 (2022-002)

Material Weakness 2022

Independence Community College

KS

Internal Control / Segregation of Duties Cash Management Reporting

Corrective Action Plan February 16, 2023 Cognizant or Oversight Agency for Audit Independence Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box...

Corrective Action Plan February 16, 2023 Cognizant or Oversight Agency for Audit Independence Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the February 16, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Improper Classification of Transactions Condition: Reconciliations of most balance sheet accounts found transactions that were improperly classified and/or not recorded at all. These balance sheet account reconciliations resulted in material amounts of general ledger adjustments posted after year end and through the date of the audit report. Recommendation: Additional training for staff is needed in the area of financial statement preparation and use of the general ledger software. Views of responsible officials: We are in agreement and the proper training will be added. Policies will also be updated to include additional detail & steps to assure that misclassifications can be traced and reclassified in a timely manner, along with assuring reconciliation of all balance sheet accounts can properly occur monthly. Finding: 2022-002 ? Reporting Condition: During our testing of financial reports to the grantor, it was determined a breakdown in internal controls occurred, because staff did not keep support for amounts reported to grantors from the accounting system. Staff tried to re-create the reports withthe accounting system and amounts were materially different than originally reported to the grantor. Recommendation: Additional training for staff is needed in the area of internal control over reporting. All reports filed should be thoroughly reviewed and approved before issuance. This review would include tying amounts reported to attached support from the accounting system. Views of responsible officials: We are in agreement and policies will be updated to include the proper internal controls are in place. It will also be required that all supporting GL documentation be included for all reporting aspects for Grants from the draws to annual reports. If the Oversight Agency for Audit has questions regarding this plan, please call Jonathan Sadhoo, Vice President for Administration & Finance, at (620) 332-5412. Sincerely, Independence Community College Independence Community College -

View Audit 48294

Finding 50451 (2022-002)

Significant Deficiency 2022

Garvey School District

CA

District?s Corrective Action Plan:

View Audit 44150

Finding 50450 (2022-001)

None 2022

Blanco River Regional Recovery Team

TX

Subrecipient Monitoring

BR3T is no longer doing business with Southpark (housing provider). All money for payments for fraudulent Security deposits/Application Fees/ Utility deposits ($18,437.50) was reimbursed from Southpark to BR3T and then from BR3T to TDHCA. Police report filed. When multiple applications come from the...

BR3T is no longer doing business with Southpark (housing provider). All money for payments for fraudulent Security deposits/Application Fees/ Utility deposits ($18,437.50) was reimbursed from Southpark to BR3T and then from BR3T to TDHCA. Police report filed. When multiple applications come from the same apartment complex, BR3T does more investigating and follow-ups with the clients. BR3T is especially cautious when only one apartment employee is sending all documentation. New BR3T Policy: No security deposit assistance for a rental unit with a family member/friend as the landlord. BR3T documents connections between clients and landlords. Trends and Patterns. BR3T is acting more quickly on trends and patterns. We have added more reports to the monitoring dashboard to identify trends.

View Audit 44111

Finding 50448 (2022-002)

Material Weakness 2022

Sioux Falls Regional Airport Authority

SD

Reporting Material Weakness § 200.303 § 200.327 § 200.328

Finding 2022-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-57, AIP3-46-0050-61 Finding Summary: Federal share of expenditures reported within SF-425 annual report for grants #57 and #61 did not reconcile to supporting client records. Responsible Individual...

Finding 2022-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-57, AIP3-46-0050-61 Finding Summary: Federal share of expenditures reported within SF-425 annual report for grants #57 and #61 did not reconcile to supporting client records. Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-126 and 127. Director will also verify that annual report form SF-425 is completed either by the Airport or the State of South Dakota DOT as it has been in the past. Anticipated Completion Date: Ongoing

View Audit 42215

Finding 50442 (2022-002)

Material Weakness 2022

Urban League of Rochester, Ny, Inc.

NY

Questioned Costs Eligibility

Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will verify the eligibility of the assistance payments that could not be located. We will also continue to self-audit payments to ensure program eligibility.

View Audit 43329 Questioned Costs: $1

Finding 50441 (2022-001)

Significant Deficiency 2022

The Arc of Pennsylvania

PA

Procurement, Suspension & Debarment

The Organization will....

View Audit 42212

Finding 50436 (2022-002)

Significant Deficiency 2022

Enrichment Services Program, Inc.

GA

Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.327 § 200.328 § 200.510

INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE OUT AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED HEAD START AND EARLY HEAD START PROGRAMS LOW-INCOME HOME ENERGY and WATER ASSISTANCE PROGRAM CFDA # 93.600, 93.568 and 93.499 (Questioned Costs -...

INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE OUT AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED HEAD START AND EARLY HEAD START PROGRAMS LOW-INCOME HOME ENERGY and WATER ASSISTANCE PROGRAM CFDA # 93.600, 93.568 and 93.499 (Questioned Costs - Undetermined) Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the agency?s financial funding sources, the agency will hire additional fiscal clerk to further support financial requirements and segregation of duties to ensure adequate internal controls are fully implemented. The CFO will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst?s basic responsibilities. The fiscal policies and procedures will be updated with the enhancements implemented within the fiscal department. Staff will be trained on revised policies and procedures and uniform guidance regulations. The new automated financial system, will support financial reporting to meet GAAP requirements and to provide informative reports for Board and Management. All enhancements will be implemented by December 31, 2023.

View Audit 43073

Finding 50428 (2022-002)

Significant Deficiency 2022

American Physical Society

MD

Matching / Level of Effort / Earmarking § 200.303 § 200.403

Policies, procedures and controls have been reviewed and revised to ensure all direct costs and indirect cost allocations are reviewed as part of the month end close process. The ERP system generated allocations, based on the negotiated indirect cost rate, will be reviewed monthly by the grant acco...

Policies, procedures and controls have been reviewed and revised to ensure all direct costs and indirect cost allocations are reviewed as part of the month end close process. The ERP system generated allocations, based on the negotiated indirect cost rate, will be reviewed monthly by the grant accountant and the lead accountant. This error occurred due to a staffing transition. A month end checklist will be created to ensure that all steps of the process are documented, irrespective of the responsible staff. This error did not result in any in appropriate reimbursement as it was corrected by management prior to seeking reimbursement for Q4 2022. APS implemented the corrective action plan on June 5th, 2023. Management's contact responsible for the implementation of the Corrective Action Plan: Name: Jane Hopkins Gould Position: Chief Financial & Operating Officer Telephone number: 301-209-3276

View Audit 43533

Corrective Action Plans

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