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Corrective Action Plans

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Finding 23962 (2022-017)
Material Weakness 2022
City of Baltimore, Maryland
MD
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303
Finding 2022-017 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Significant Deficiency Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will continue to work with the City's Finance department to ensure what is r...
Finding 2022-017 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Significant Deficiency Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will continue to work with the City's Finance department to ensure what is recorded on the general ledger reconciles to what is reported in the Form 440. The implementation of Workday Finance module should alleviate these findings. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759
Finding 23961 (2022-016)
Material Weakness 2022
City of Baltimore, Maryland
MD
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309
Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to al...
Finding 2022-016 U.S. Department of Health and Human Services AL No. 93.767 Children?s Health Insurance Program (CHIP) Material Weakness Over Compliance and Internal Control over Period of Performance Repeat Finding: Yes Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to a grant. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759 Questioned Costs: $1
Finding 23953 (2022-001)
Significant Deficiency 2022
Oxford Housing Authority
MA
Questioned Costs HUD Housing Programs Special Tests & Provisions
CORRECTIVE ACTION PLAN 2022-001 - Special Tests & Provisions- HQS Enforcement Auditee's Response and Planned Corrective Action The period of the inspections was during Covid and the files audited were Enhanced vouchers leased at Orchard Hill Estates. The development had several issues with retain...
CORRECTIVE ACTION PLAN 2022-001 - Special Tests & Provisions- HQS Enforcement Auditee's Response and Planned Corrective Action The period of the inspections was during Covid and the files audited were Enhanced vouchers leased at Orchard Hill Estates. The development had several issues with retaining maintenance to correct the deficiencies. The development also struggled with receiving parts in a timely manner. The Oxford Housing Authority had been in contact with the development throughout the period of held HAP to maintain that these units were to be corrected. The Oxford housing Authority withheld HAP payments until the units were corrected, then released payment. The Oxford Housing Authority bas revised its Ad.min Plan to include the corrective procedure for abated units, along with a revised notice to the landlord. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Barry Nadon Jr.
View Audit 22730 Questioned Costs: $1
Finding 23952 (2022-003)
Significant Deficiency 2022
City of Newport
OR
Internal Control / Segregation of Duties Cash Management Reporting
Personnel to Effect Change: Airport Director (Lance Vanderbeck) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervi...
Personnel to Effect Change: Airport Director (Lance Vanderbeck) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Airport Director will initially review all Request for Advance or Reimbursement and supporting documentation by the contracted supervisor of the project. The Capital Projects Accountant will then also review the Request for Advance or Reimbursement and supporting documentation before submission for reimbursement. Anticipated Completion Date(s): June 30, 2023
View Audit 21061
Finding 23951 (2022-002)
Significant Deficiency 2022
City of Newport
OR
Reporting Internal Control / Segregation of Duties
Personnel to Effect Change: Finance Director (Steve Baugher) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Finance Department experienced a number of vacancies caused by an unfilled vacant position, a position on family leave (currently Capital...
Personnel to Effect Change: Finance Director (Steve Baugher) and Capital Projects & Grant Accountant (Linda Wertman) City Response and Corrective Action Plan: The Finance Department experienced a number of vacancies caused by an unfilled vacant position, a position on family leave (currently Capital Projects & Grants Accountant), and retirements. Once key positions are filled, the process will be to have a second person review the SEFA report and supporting documentation that is prepared by Finance staff to reduce the risk of errors. Anticipated Completion Date(s): June 30, 2023
View Audit 21061
Finding 23950 (2022-003)
Significant Deficiency 2022
Rice County Unified School District No. 376
KS
Internal Control / Segregation of Duties
Recommendation: During the months when the building supervisor is not available, the superintendent should sign off on all timesheets and review for proper coding to federal grants. Action Taken: All summer timecards will be turned into the superintendent for review and approval when building princ...
Recommendation: During the months when the building supervisor is not available, the superintendent should sign off on all timesheets and review for proper coding to federal grants. Action Taken: All summer timecards will be turned into the superintendent for review and approval when building principals are off duty.
View Audit 19019
Finding 23949 (2022-002)
Significant Deficiency 2022
Metro Towers, Inc. St. James Place
MO
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2022-002 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207...
Finding 2022-002 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will deposit the shortfall of $868 into the reserve for replacement account, as soon as possible. We will also deposit the shortfall for 2019, 2020, and 2021 once funds become available. We will follow our process to deposit and reconcile the reserve for replacement account on a monthly basis. Anticipated Completion Date June 30, 2023
View Audit 19875 Questioned Costs: $1
Finding 23948 (2022-001)
Material Weakness 2022
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 ? Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor?s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2022. Finding 2022-001 Responsible Party Name: Fred Gibbs Position: President ? Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N ? Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee?s Comment on Finding We agree with the auditor?s finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2023
View Audit 19875
Finding 23925 (2022-024)
Significant Deficiency 2022
City of Baltimore, Maryland
MD
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.309
Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: B...
Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Totally Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency in Compliance and Internal Control over Period of Performance Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to allow only costs within the period of performance to be charged to the correct grant period within the general ledger. BCHD will ensure that if there are any exceptions that allow for costs to be charged outside the period of performance, the proper supporting documents will be kept. Baltimore City's new financial system, Workday, allows for all supporting documentation to be kept electronically in one system. Policies and procedures for internal controls will be updated to incorporate processes in Workday and the accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759 Questioned Costs: $1
City of Baltimore, Maryland
MD
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.414 § 200.502 § 200.508 § 200.510
Finding 2022-006 Programs: All Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistanc...
Finding 2022-006 Programs: All Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday is ?live? as of August 2022, the City is currently working to refine the software and fully utilize functionality. The Workday grants modules requires the grant funding source be defined prior to grant approval and fields are available for the AL titles and numbers and sub-recipients? information. The implementation of the Workday grants modules centralizes much of the grant management function by requiring the agencies to upload the grant documents into Workday. The City has: ? Held weekly meetings for two years with agency grant representatives to design and configure the Workday grant module. ? Uploaded the grant award, sponsor information and grant budget data into a Workday. ? Implemented a ?new grant? request which uses a Workday business process. ? In the process of reviewing and correcting recoverable costs per grant award so it is properly reported. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City. Completion Date: June 2024
View Audit 23759
City of Baltimore, Maryland
MD
Material Weakness Equipment & Real Property Management Internal Control / Segregation of Duties
Finding 2022-005 Programs: All Material Weakness over Information Technology Security Repeat Finding: Yes Auditee?s Corrective Action Plan: We concur with the findings. The Baltimore City Office of Information & Technology (BCIT) has made significant progress in resolving this finding. Specific ...
Finding 2022-005 Programs: All Material Weakness over Information Technology Security Repeat Finding: Yes Auditee?s Corrective Action Plan: We concur with the findings. The Baltimore City Office of Information & Technology (BCIT) has made significant progress in resolving this finding. Specific improvements are below: Vulnerability Management Status: ? BCIT continues to make progress on addressing the backlog of vulnerabilities in our environment. ? We transitioned to a new vulnerability management tool, Tenable, to reduce the number of false positives and issues with reporting that we had with our original tool. ? We hired an experienced vulnerability lead to take over the planning tracking and monitoring of backlog initiatives. ? As we finish up current initiatives like Win 10 v1909, SMBv1 Workstation, Flash Uninstall and Internet Explorer - we tee up new initiatives. ? We are currently in the planning / scoping phase to remove old versions of Adobe Acrobat, Adobe Products and Mozilla Firefox. ? For operational patching, we are deploying 90% of patches on critical servers within 7 days, but we are only deploying 70% of workstation patches within 3 weeks. Upcoming Vulnerability Management Milestones: ? We have a funded position to hire a full-time workstation vulnerability engineer to ensure workstation patching is at 95% completion after 3 weeks. We have reviewed resumes, selected a slate and plan to have a person join the team in May 2023. ? We have diagnosed the reason we are deploying 90% of patches on critical servers. We patch the operating system consistently, but we are not always patching applications on the servers. The server patching team has begun patching applications. For April 2023 critical server patches, we achieved 100% in 7 days. We will continue to monitor our corrective action. Privileged Access Entitlement Review Status: ? Developed and implemented a process to review privileged credentials city-wide. o The user requesting admin privileges fills out a privilege access agreement (PAA) that documents the privileges required. o The admin?s manager signs the request. o The user signs an acknowledgement of their responsibilities and attaches to form a ticket. o The ticket results in computer-based training being assigned to the admin. o The ticket is forwarded to appropriate team in BCIT ? server or desktop for their review / approval. o When training is verified and BCIT approvals are completed, the user is authorized to continue using existing credentials or assigned the new credentials requested. ? BCIT leveraged this exercise to standardize admin account naming conventions aligned with best practices. We now require separate admin accounts for workstation or server administration. We are disabling / doing away with the legacy one size fits all generic admin accounts (P accounts). Upcoming Milestones: o Complete the review and cleanup of the final wave of agencies ? BCIT, BCHD, BCFD and some stragglers from DPW, DHR and DOF ? May 2023 o Disable all privileged accounts that have not been used within 180 days ? May 2023 o Review any remaining P accounts for disposition ? June 2023 o Seek feedback from agencies on the FY 2023 Privileged Account review process and develop process improvements ? 1st quarter FY 24 o Begin FY 24 Privilege entitlement review process ? 2nd quarter FY 24. Segregation of Duties: The Blue Hill vendor now has a designated full-time Team Lead to oversee the City of Baltimore?s contract. Now that we have a dedicated Blue Hill Team Lead, the VMLIB process and programmer rights will be modified to only allow the Blue Hill Team Lead or the BCIT Mainframe Manager to promote programs to production. Mainframe Restoration: To restore mainframe operations at the secondary data center, BCIT employs Blue Hill, who maintains an alternative backup site in New Jersey (BlueZone) should the main location in Pearl River, New York ever go down. o Every night the data and code are replicated and transmitted to the backup site. o Should a disaster occur, the backup (BlueZone) site will be operational in less than 48 hours. Contact Person: Todd Carter, CIO/CDO Baltimore City Completion Date: June 2024 and continuously reviewing.
View Audit 23759
City of Baltimore, Maryland
MD
Procurement, Suspension & Debarment Material Weakness Reporting
Finding 2022-004 Programs: All Material Weakness over Fixed Asset Accounting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Work...
Finding 2022-004 Programs: All Material Weakness over Fixed Asset Accounting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday is ?live? as of August 2022, the City is currently working to implement the business asset module. This module will allow assets to be flagged during the purchase process and the majority of existing assets to be uploaded and depreciated by Workday. Specific improvements are as follows: ? Depreciation will be run monthly rather than at the end of the year, allowing for a more regular review of the fixed assets. ? Workday reports which reconcile the subsidiary fixed asset module to the general ledger will be run monthly and reviewed. ? A new Workday role within each agency, an asset tracking specialist, will be responsible for reviewing the fixed asset listing and working with the Department of Finance ensuring that assets are capitalized properly. ? A Capital Assets policy has been drafted and is expected to be reviewed and approved. ? The City has uploaded assets in to Workday thru fiscal year 2021 and has agreed these to the ACFR publication for fiscal year 2021. The City has also uploaded the fiscal year 2022 assets and is in the process of paralleling the FY 22 results. Additionally, fiscal year 2023 assets purchased thru Workday have been capitalized in Workday using Workday functionality. The City expects to use Workday to calculate the fiscal year 2023 depreciation. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City. Completion Date: December 2023
View Audit 23759
City of Baltimore, Maryland
MD
Material Weakness
Finding 2022-003 Programs: All Material Weakness over Water and Wastewater Billing Function Repeat Finding: Yes Auditee?s Corrective Action Plan: The Department of Public Works (DPW) took several steps to assess, evaluate, and improve water and wastewater billing functions, including the fol...
Finding 2022-003 Programs: All Material Weakness over Water and Wastewater Billing Function Repeat Finding: Yes Auditee?s Corrective Action Plan: The Department of Public Works (DPW) took several steps to assess, evaluate, and improve water and wastewater billing functions, including the following: ? The Office of the Mayor led a review of unbilled properties that have no accounts established within the billing system. A minimal number of properties were found and, upon further investigation, the majority of those properties were improperly coded. ? Baltimore City and Baltimore County undertook a joint review of the entire water and wastewater utility, using a private consultant. This analysis provided a framework for how to improve the utility, including billing. Additionally, Baltimore City and Baltimore County have formed a strong partnership on utility-related issues, meeting every month. Both jurisdictions are tracking the findings of a joint Baltimore City and Baltimore County Office of Inspector General Report on billing-related issues. The City/County team continues to evaluate the issues identified in the OIG report with those identified by the consultant to find areas of overlap. ? There is an initiative to reform the DPW meter shop. This initiative involves a task force made up of DPW and Mayor?s Office staff who immersed themselves full-time in the meter shop. Thus far, vehicle issues, equipment issues, logistical issues, and some training issues have been assessed and resolved, leading to improved morale and more effective operations. ? In late November 2020, DPW optimized water billing cycles and schedules through a software program called Route Smart. City customers are billed monthly. Route Smart realigned the billing cycles so that customers were evenly divided into the 15 groups and were also located in the same geographic area of the City. This allows the meter technicians to stay in one region when addressing meter issues rather than wasting time traveling back and forth throughout the City. Since optimization, DPW averages 99% of bills being issued for each cycle on a regular basis. ? In July 2021, the Customer Support and Services Division (CSSD) implemented an Escalations and Adjustments committee to review all adjustments over $500. Any adjustment over $500 cannot be entered into UMAX without approval from this committee. Adjustments are audited weekly to ensure the integrity of the process. ? All CSSD and Meter Shop supervisors have completed training to write and document standard operating procedures (SOPs). SOPs will be revised for all Billing, Customer Service, and Meter Operations. DPW staff anticipate the SOPs will be completed and finalized by January 31, 2023. ? In July 2022, DPW launched an internal dashboard tracking a wide array of vital operational and performance metrics for CSSD and Meter Shop staff. Management is using the dashboard to benchmark and set KPIs for improving customer response times, work order completions, accurate billing, and revenue collections. ? Reorganization of CSSD and Meter Shop operations to include an Internal Process Improvement team (Quality Assurance) and a Data Team (Quality Control) for monthly billing and customer service response times. ? CSSD and the Meter Shop work collaboratively to ensure reads are entered and meters are fixed or replaced so that we can provide timely and accurate monthly billing ? In addition to the reactive training provided to CSSD staff from August 2021 to March 2022, CSSD has created a monthly training calendar to provide proactive and leadership development sessions since April 2022 to increase knowledge, skills, and abilities. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City Jason W. Mitchell, Director, Department of Publix Works Completion Date: Completed June 2022. Currently in support phase for ongoing improvements.
View Audit 23759
City of Baltimore, Maryland
MD
Cash Management Material Weakness Reporting
Finding 2022-002 Programs: All Material Weakness over Financial Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday...
Finding 2022-002 Programs: All Material Weakness over Financial Reporting Repeat Finding: Yes Auditee?s Corrective Action Plan: The City has purchased Workday, an Enterprise Resource Planning (ERP) system, and implemented the software with the assistance of Accenture consultants. Although Workday went ?live? as of August 2022, the City is currently working to refine the software and fully utilize its functionality. The new system includes improved financial reporting and functionality. Specific improvements available are: ? Allocations which were calculated manually, such as overhead allocations, are being automatically calculated and created in Workday. ? There has been an extensive review of the chart of accounts, including the use of hierarchies, which more closely align the financial and budgetary reporting needs of the City. ? The City will be using ?control? accounts for accounts receivable and accounts payable, which requires the subsidiary systems to reconcile to the general ledger. ? The City will be using multi-book accounting, which will allow for GAAP entries to be entered into a separate ledger. ? The City is purchasing Workiva, a cloud-based software, which will interface with Workday and update the Annual Comprehensive Financial Report (ACFR) document. It will provide an audit trail for changes to the ACFR document. This implementation is slated to begin in June 2023, but full implementation may not occur until fiscal year 2024. Contact Person: Michael Moiseyev, Chief Financial Officer, Baltimore City Completion Date: December 2024
View Audit 23759
City of Baltimore, Maryland
MD
Material Weakness Reporting
Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency and Noncompliance over Period of Performance Repeat Finding: No Condition: For 4 of 40 expenditure transactions selected for t...
Finding 2022-024 U.S. Department of Health and Human Services AL No. 93.977 Sexually Transmitted Diseases (STD) Prevention and Control Grants Significant Deficiency and Noncompliance over Period of Performance Repeat Finding: No Condition: For 4 of 40 expenditure transactions selected for testing, the transactions were incurred outside of the period of the performance for the grant. Criteria: In accordance with 2 CFR ?200.303: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. According to 2 CFR section 200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Cause: There was a timing delay at the end of the fiscal year between the agency billing the grant and when the actual expenditure was recorded in the GL system to create the SEFA. Effect: The City was not in compliance with the period of performance requirements. Questioned Costs: $276,183. Recommendation: We recommend the City establish and implement internal controls that provide reasonable assurance that grant expenditures recorded in the general ledgers are recorded in the proper grant period. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
View Audit 23759
Finding 23879 (2022-004)
Significant Deficiency 2022
Jewish Family Service Association of Cleveland Ohio
OH
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Identifying Number: Finding 2022-004 Finding: During our testing of internal controls associated with the Alzheimer?s Program, the Association was not able to provide evidence for the time allocation associated with an employee whose salary was allocated to the program. In addition, for the Alzhe...
Identifying Number: Finding 2022-004 Finding: During our testing of internal controls associated with the Alzheimer?s Program, the Association was not able to provide evidence for the time allocation associated with an employee whose salary was allocated to the program. In addition, for the Alzheimer?s Program, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. We acknowledge that the Association did track Alzheimer?s program expenditures within a cost center, however, not all of the charges made to the program were properly captured within the cost center. Corrective Action Taken or Planned: We assert that we exercised significant diligence and oversight over the handling of the federal dollars associated with the Alzheimer?s program funding (ALN #93.470) to ensure that such expenditures were (i) for allowable activities and consisted of allowable costs, (ii) tracked within a cost center in the organization?s general ledger and in an Excel spreadsheet that was compiled from support such as invoices and payroll records; and (iii) were not applied against other sources of funding. This was accomplished through the following: ? All invoices submitted to the Alzheimer?s cost center were required to be submitted with signature for approval by their supervisor and were complete appropriately. All expenditures were appropriately documented with necessary signatures, and were submitted for valid purposes. ? The time allocation of the identified employee was approved y the federal government through the budgeting process, and then through quarterly reports submitted through their portal. The internal Personnel Payroll Action Form was not correctly changed to reflect the appropriate allocation of the employee across programs. The employee was thus charged correctly to the federal government, and the federal government reimbursed the agency appropriately. In the future, program allocation will be reconciled in the personnel system to coincide with grant requirements. While we assert that proper oversight of this program was exercised, we understand that the auditors were not able to view the evidence of such review via sign-offs. We will update our policies and procedures to require evidence of our oversight responsibilities be required by means such as sign-offs, email approvals, etc. Further, we will work to adapt our accounting systems to be able to track activity related to federal grants within its own cost center (or sub cost center) so as to minimize the need for external management systems such as Excel spreadsheets. While expenditures against this funding were tracked within a cost center, there were other costs also included in the cost center (thus the use of the Excel spreadsheet to isolate the costs under this federal program). Going forward, a sub cost center for such funds will be utilized, if possible, to eliminate the need for a separate Excel spreadsheet. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately
View Audit 18508
Finding 23878 (2022-005)
Material Weakness 2022
Jewish Family Service Association of Cleveland Ohio
OH
Internal Control / Segregation of Duties
Identifying Number: Finding 2022-005 Finding: During our testing of the ARP report submission filed with the funder during the year ended June 30, 2022, we could not substantiate that the appropriate supervisory reviews were completed. Corrective Action Taken or Planned: Management will create a d...
Identifying Number: Finding 2022-005 Finding: During our testing of the ARP report submission filed with the funder during the year ended June 30, 2022, we could not substantiate that the appropriate supervisory reviews were completed. Corrective Action Taken or Planned: Management will create a dedicated cost center for future federal grant awards capturing all grant related activity into the ledger of the cost center provided; Invoices being submitted to the cost center will be required to be submitted with signature approval and proper coding to the cost center. Any invoices not properly documented should not be processed; The Controller will prepare a tracking of all costs charged to the grant and reconciled to the cost center; The tracking report will be approved by the CFO and information submitted into the reporting portal; and Completed submission and supporting documentation will be saved in the file for future support and evidence. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately
View Audit 18508
Finding 23877 (2022-003)
Material Weakness 2022
Jewish Family Service Association of Cleveland Ohio
OH
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Identifying Number: Finding 2022-003 Finding: During our testing of internal controls associated with the ARP program, the Association was not able to provide evidence of the review of time records and invoices to ensure that allowable costs were charged to the program. In addition, management pr...
Identifying Number: Finding 2022-003 Finding: During our testing of internal controls associated with the ARP program, the Association was not able to provide evidence of the review of time records and invoices to ensure that allowable costs were charged to the program. In addition, management provided an excel spreadsheet to support the charges that were made to the program rather than reporting from their financial management system that is compliant with Section 200.302. Therefore, we could not substantiate the double-counting of expenses did not occur. Corrective Action Taken or Planned: We assert that we exercised significant diligence and oversight over the handling of the federal dollars associated with the ARP funding (ALN 93.498) to ensure that such expenditures were (i) for allowable activities and consisted of allowable costs, (ii) tracked in an Excel spreadsheet that was compiled from support such as invoices and payroll records; and (iii) were not applied against other sources of funding. This was accomplished through the following: ? All invoices submitted against the ARP program were required and did have signature approval of the purchaser and supervisor ? Documentation of all activity was managed from all ARP sources, across all internal department and cost centers through a highly detailed excel spreadsheet managed by a third party contractor. This data was then reviewed by the agency Controller, CFO, and CEO regularly for accuracy against regular updates from the federal government regarding program reporting requirements and issued clarifications from the federal government. While we assert that proper oversight of this program was exercised, we understand that the auditors were not able to view evidence of such review via sign-offs. We will update our policies and procedures to require evidence of our oversight responsibilities be required by means such as sign-offs, email approvals, etc. Further, we will work to adapt our accounting system to be able to track activity related to federal grants within its own cost center (or sub cost center) so as to minimize the need for external financial management systems such as Excel spreadsheets. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately
View Audit 18508
Finding 23876 (2022-002)
Material Weakness 2022
Jewish Family Service Association of Cleveland Ohio
OH
Reporting Matching / Level of Effort / Earmarking
Identifying Number: Finding No. 2022-002 Finding: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Corrective Action Taken or Planned:...
Identifying Number: Finding No. 2022-002 Finding: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Corrective Action Taken or Planned: To ensure that the data collection form is submitted timely in the future, the following procedures will be followed: ? The deadline date for filing will be communicated to the Director of Performance Improvements & Outcomes (Compliance Officer) for addition to the calendar for organization compliance deadlines ? The deadline date for filing will be communicated to the Executive Assistant to the CEO and CFO to be recorded on the calendar of both. ? The deadline date will be communicated to the Controller for tracking with other accounting deadlines. ? The Controller or staff assigned by controller will upload the single audit to the Federal Audit Clearinghouse site prior to the deadline. The CFO will review the upload and certify the upload. Once the auditor certifies the single audit upload on the Federal Audit Clearinghouse site, the CFO will submit the single audit. ? Once the single audit is accepted by the Federal Audit Clearinghouse, the CFO will forward the notification to the Compliance Officer, CEO, Executive Assistant and Controller. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately
View Audit 18508
Finding 23871 (2022-004)
Significant Deficiency 2022
Northwest Oregon Housing Authority
OR
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: The...
2021-004 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all repairs are made timely and if not, that the necessary actions are taken by the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: NOHA has reviewed its updated HQS policies, including its HQS enforcement policies. NOHA continues to refine software functionality and reporting to monitor HQS repair due dates, and to take action when necessary. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023
View Audit 19862
Finding 23870 (2022-003)
Material Weakness 2022
Northwest Oregon Housing Authority
OR
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audi...
2022-003 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Northwest Oregon Housing Authority has reviewed its inspection policies regarding timely inspections and maintenance of inspection documents. NOHA attempted to conduct inspections on all units following the lifting of COVID restrictions. NOHA is continuing to clean up software data to ensure proper documentation of inspections. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023
View Audit 19862
Finding 23869 (2022-002)
Significant Deficiency 2022
Northwest Oregon Housing Authority
OR
HUD Housing Programs Eligibility Significant Deficiency
2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement wi...
2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their policies to ensure all required documentation is maintained for all individuals who are on the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: NOHA has reviewed its policies regarding documentation maintenance for all individuals on the waiting list. Quality control review of waiting list data entry was put in place after October 2020. The oldest application on the current waiting list is dated 2018. NOHA anticipates this finding will continue until the waiting list application dates reach 10/2020. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 3/31/2023
View Audit 19862
Finding 23868 (2022-001)
Significant Deficiency 2022
Northwest Oregon Housing Authority
OR
HUD Housing Programs Eligibility Significant Deficiency
2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: T...
2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: The Authority should review their processes for eligibility determination and documentation to ensure all information is properly documented and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Northwest Oregon Housing Authority has reviewed eligibility determination and documentation processes. Staff have received training regarding proper documentation. NOHA has conducted quality control file reviews on approximately 10% of transactions between July 1, 2022, to January 31, 2023, to review and ensure file quality. QC reviews will continue on an ongoing basis. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 1/31/2023
View Audit 19862
Asi - Las Vegas, Inc.
MN
Questioned Costs HUD Housing Programs
ASI - LAS VEGAS, INC. HUD PROJECT NO. 121-HD003-NP-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Las Vegas, Inc. respectfully submits the following corrective action plan for the ye...
ASI - LAS VEGAS, INC. HUD PROJECT NO. 121-HD003-NP-WPD CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI - Las Vegas, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project paid the expense of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Action Taken: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
View Audit 18453 Questioned Costs: $1
Finding 23860 (2022-023)
Significant Deficiency 2022
City of Baltimore, Maryland
MD
Reporting Subrecipient Monitoring Period of Performance § 200.302 § 200.303
Finding 2022-023 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Significant Deficiency in Compliance and Internal Control Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to maint...
Finding 2022-023 U.S. Department of Health and Human Services AL No. 93.940 HIV Prevention Activities Health Department Based Significant Deficiency in Compliance and Internal Control Over Reporting Repeat Finding: No Auditee?s Corrective Action Plan: BCHD will implement controls to maintain compliance with reporting requirements. BCHD will continue to work with the Department of Finance to ensure parameters for generating reports are the same and there is an agreed upon reconciliation when the parameters for reporting are not the same. Policies and procedures will be updated to ensure what is reported on 440 Reports are reconciled to general ledger details in addition to ensuring all submitted reports have proper approvals documented. Accounting staff will be trained appropriately. Contact Person: Chief Financial Officer ? Unyime Ekpa Completion Date: December 2023
View Audit 23759
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