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Corrective Action Plans

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Outreach Community Ministries
IL
Reporting § 200.512
Oversight Agency: U.S. Department of Health and Human Services Outreach Community Ministries, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 F...
Oversight Agency: U.S. Department of Health and Human Services Outreach Community Ministries, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Audit Period: Dugan & Lopatka, CPA's 4320 Winfield Road Suite 450 Warrenville, IL 60555 For the year ended June 30, 2022 The finding from the schedule of finding and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award Programs Audit 2022-001 Auditor's Recommendation: We recommend that Outreach Community Ministries, Inc. begin preparation for the annual audit in a timely manner and that upon receiving the final reporting package, they complete all requirements with the Federal Audit Clearinghouse. Action Taken: New protocols and standards have been instituted at Outreach, which will result in higher performance and timely preparation. The organization is taking action to prepare for the audit and will complete all required reporting by the applicable due dates going forward. If the funding agency has questions regarding this plan, please call me at 630-682-1910
View Audit 26295
Finding 22517 (2022-003)
Material Weakness 2022
Housing Authority of the Town of Windsor Locks
CT
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-003 ? HCV Program Management-HUD ...
Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-003 ? HCV Program Management-HUD Monitoring Review, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Material Weakness Auditee?s Response and Planned Corrective Action In order to properly monitor inspection deadlines and compliance with HQS inspections, the Interim Executive Director worked with the board and HUD to draft new policies and procedures to ensure compliance with future HQS inspections. These updated policies were voted on and accepted by the board to be implement by the Interim Executive Director and subsequently DeMarco Management Corporation. Additional consideration is being given to arranging for third party [pre-]inspections. Regardless training related to HQS inspections will be made available to staff. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.
View Audit 24959
Finding 22516 (2022-002)
Significant Deficiency 2022
Housing Authority of the Town of Windsor Locks
CT
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Signi...
Windsor Locks Housing Authority 120 Southwest Ave Windsor Locks, CT 06096 Phone (860) 627-1455 Fax (860) 292-5994 Email: wlha@wlocks.com CORRECTIVE ACTION PLAN 2022-002 ? Segregation of Duties, CFDA #14.871 Compliance Requirement: Activities Allowed or Unallowed Type of Finding: Noncompliance, Significant Deficiency Auditee?s Response and Planned Corrective Action The former Executive Director resigned February 2, 2022 after which an Interim Executive Director was hired along with an Independent Fee Accountant. Use of an appropriate procurement policy, outsourcing most accountant functions to keep them separate from the [Interim] Executive Director?s responsibilities and increased involvement/oversight by the board, including check signing and review of bills has improved segregation of duties and oversight. Collectively these efforts have improved controls to prevent and detect unallowable expenditures. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Windsor Locks Management Company and Board Members while working with the Fee Accountant and at first the Interim Executive Director followed by DeMarco Management Corporation after their hire on 2/1/23.
View Audit 24959
Finding 22515 (2022-004)
Significant Deficiency 2022
Heard Museum
AZ
Reporting Significant Deficiency
2022-004 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Preparation of Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance ? Other Condition: The Organization does not have ...
2022-004 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Preparation of Consolidated Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance ? Other Condition: The Organization does not have an internal control system designed to provide for the preparation of the Schedule. Cause: The Organization had turnover and limited staffing available. Management?s Response and Corrective Action Plan: As noted above, as of September 30, 2022, the Museum lacked the appropriate staff necessary to prepare the Consolidated Schedule of Expenditures of Federal Awards. As of January 2023, a new Chief Financial Officer (CFO) with the experience and ability to prepare the Schedule has been hired. In addition, even though the auditors were asked to prepare the September 30, 2022 Schedule, the CFO has reviewed the Schedule against the underlying data and takes full ownership for its accuracy. Responsible Individual: Robin Klung, CFO Anticipated Completion Date: June 2023
View Audit 23655
Finding 22514 (2022-003)
Material Weakness 2022
Heard Museum
AZ
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303
2022-003 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Material Weakness in Internal Control over Compliance Condition: While the Organization...
2022-003 Small Business Administration Financial Assistance Listing #59.075 COVID-19 Shuttered Venue Operators Grant Program Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Material Weakness in Internal Control over Compliance Condition: While the Organization had policies and procedures in place over the review and approval of expenditures, during the testing of expenditures there were certain items that lacked the documentation of such review and approval. The Organization did not retain the required documentation to support the review of expenditures. Cause: The Organization had turnover and limited staffing available. The review and approval process was a collaborative process that took place in face to face meetings without documentation retained. Management?s Response and Corrective Action Plan: The Museum Deputy Directory/COO reviewed all grant expenditures in detail for accuracy and approved them before submission to the SBA, and written documentation of the review and approval of the submitted expenditures was maintained. However, written documentation of the approval of certain expenditures at the time they were actually incurred was not maintained, even though there were consistent, contemporaneous oral communications between the Deputy Director/COO, the Controller and the Payroll Administrator regarding those expenditures. As of January 2023, the CFO has implemented procedures whereby written documentation of approval of those expenditures is maintained. Responsible Individual: Robin Klung, CFO Anticipated Completion Date: January 2023
View Audit 23655
Reed City Area Public Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and antici...
This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Tricia Connell, the food service director. The plan for monitoring adherence is the food service director will work to assess where the fund balance is after all of the projects from the spend down plan are completed.
View Audit 21858
Finding 22506 (2022-001)
Significant Deficiency 2022
City of Ely, Minnesota
MN
Internal Control / Segregation of Duties Significant Deficiency Subrecipient Monitoring
Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as muc...
Finding Number: 2022-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Harold Langowski, City Clerk-Treasurer Corrective Action Planned Management will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City?s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.
View Audit 19463
Finding 22501 (2022-001)
Significant Deficiency 2022
Deer Isle - Stonington Csd
ME
Management concurs with the auditor's recommendation and it is working towards more timely completion and closing of its accounting records for audit.
Management concurs with the auditor's recommendation and it is working towards more timely completion and closing of its accounting records for audit.
View Audit 19462
Finding 22500 (2022-003)
Material Weakness 2022
Spirit of Soccer, Inc.
PA
Subrecipient Monitoring Cash Management Material Weakness
2022-003 - Subrecipient Transfers ? Internal Control and Compliance - Material Weakness ? Noncompliance with Cash Management & Subrecipient Monitoring Recommendation - We recommend that the Organization develop and implement a system whereby they can reconcile their grant drawdowns with the amounts...
2022-003 - Subrecipient Transfers ? Internal Control and Compliance - Material Weakness ? Noncompliance with Cash Management & Subrecipient Monitoring Recommendation - We recommend that the Organization develop and implement a system whereby they can reconcile their grant drawdowns with the amounts being expended and amounts passed through to subrecipients. We would further recommend that the monthly reports that foreign country managers submit be signed by the party submitting the report and then signed by the International Director once the report is reviewed. Response - Management agrees with the recommendation and will implement the necessary components of the recommendation. Accounting policies and procedures have been developed which pertain to our subrecipient reporting and monitoring and are in the process of being implemented. Also, by adding the bookkeeper in March of 2021, receipt spot checking of subrecipients on a monthly basis has been implemented to help ensure compliance.
View Audit 18596
Finding 22499 (2022-002)
Material Weakness 2022
Spirit of Soccer, Inc.
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures s...
2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness Recommendation - We recommend that all accounting areas be evaluated to assure adequate controls are in place and operating as expected. We believe certain oversight or monitoring procedures should be put in place to enhance the systems of internal control. Our recommendation is for the Board to review all accounting and program duties and consider realigning certain incompatible duties to improve internal controls.2022-002 - Lack of Segregation of Duties & Organizational Monitoring? Internal Control - Material Weakness (continued) Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role will be to ensure the adoption and recommendations of the CAP to ensure transparency and accountability. A bookkeeper was added March 2021 as another tier of financial control, along with CEO handing over some financial duties to the financial advisor and bookkeeper. Regular meetings are held by bookkeeper, financial advisor, and finance committee member of the Board. Please note though, that the small size of our staff, precludes the total elimination of this weakness.
View Audit 18596
Hands Triad Housing, Inc.
PA
HUD Housing Programs Cash Management
Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balan...
Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 18528
Finding 22497 (2022-001)
Material Weakness 2022
Housing Initiative Partnership INC
MD
Questioned Costs Reporting Allowable Costs / Cost Principles
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIF...
MANAGEMENT'S RESPONSE TO FINDING 2022-001 WE ARE IN RECEIPT OF THE FINDING REGARDING QUESTIONED COSTS IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS CAUSED BY INADVERTENT DOUBLE BILLING OF COSTS FROM TWO DIFFERENT SOURCES, ONE FEDERAL AND ONE NON-FEDERAL. WE TAKE THIS FINDING VERY SERIOUSLY AND WILL TAKE REMEDIES TO PREVENT SUCH AN ERROR FROM OCCURING AGAIN. WE HAVE COMPLETED AN INTERNAL AUDIT TO VERIFY THAT THIS, IN FACT, WAS AN ISOLATED INCIDENT. WITH THE GROWTH OF THE ORGANIZATION OVER THE PAST TWO YEARS, WE HAVE BEEN IN THE PROCESS OF STRENGTHENING OUR POLICIES AND PROCEDURES. THIS IS NO EXCEPTION. ADDITIONAL REVIEW PROCEDURES HAVE BEEN PUT IN PLACE MOVING FORWARD TO RECORD EXPENSE TRANSACTIONS DESIGNATED TO A SPECIFIC GRANT IN OUR ACCOUNTING SYSTEM. BEFORE INVOICES ARE SENT TO THEIR RESPECTIVE REIMBURSEMENT OR REPORTING SOURCE, THEY ARE NOW SENT TO THE ACCOUNTING DEPARTMENT FOR VERIFICATION. THE ACCOUNTING DEPARTMENT THEN FORWARDS THE INVOICE OR COMMUNICATES TO THE EXECUTIVE DIRECTOR OR MANAGEMENT FOR REVIEW AND THEN SENT TO MITIGATE ANY RISK OF RECURRENCE. THIS NEW PROCEDURE WILL BE DOCUMENTED IN AN UPDATE TO OUR ACCOUNTING POLICY MANUAL. THE BOARD FINANCE COMMITTEE WILL MONITOR COMPLIANCE WITH THIS NEW POLICY AS PART OF ITS REGULAR MEETINGS WITH STAFF. HOUSING INITIATIVE PARTNERSHIP ALSO INTENDS TO INCREASE ITS INTERNAL ACCOUNTING STAFFING TO HELP MANAGE ITS GROWTH. HOUSING INITIATIVE PARTNERSHIP DISCLOSED THE DOUBLE BILLING ERROR TO MARYLAND DHCD TO REQUEST GUIDANCE IN REPAIRING THE ISSUE. AT MARYLAND DHCD'S REQUEST, WE HAVE APPLIED $82,955 PAYMENT TO THE COST OF ANOTHER ELIGIBLE PROJECT WHICH AS BEEN DOCUMENTED BY MARYLAND DHCD AS AUTHORIZED.
View Audit 19140 Questioned Costs: $1
Finding 22496 (2022-001)
Significant Deficiency 2022
County of Orleans, State of New York
NY
Internal Control / Segregation of Duties
September 13, 2023 Federal Audit Clearinghouse County of Orleans respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 100 South Clinton Avenue, Suite 1500 Rochester, NY 14604 ...
September 13, 2023 Federal Audit Clearinghouse County of Orleans respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 100 South Clinton Avenue, Suite 1500 Rochester, NY 14604 Audit period: January 1, 2022 ? 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. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 - Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027; Grant Period - For the year ended December 31, 2022 Condition: The internal controls over the payroll process for the Coronavirus State and Local Fiscal Recovery Funds were not operating properly and therefore caused a salary overpayment to a County employee. Criteria: Proper functioning internal controls would result in the County paying this employee the correct amount. Cause: The system of controls over the Coronavirus State and Local Fiscal Recovery Funds did not operate properly to detect the incorrect payment to the employee for one week during the year. This employee was overpaid for their time worked during this specific week. Effect: The County employee was overpaid for one week during the year ended December 31, 2022. Recommendation: The County's internal control system over the payroll process should be reviewed and modified as necessary to avoid future salary overpayments. All appropriate County personnel should be trained on these payroll control procedures. Views of Responsible Officials and Planned Corrective Actions: Effective immediately a corrective action plan is in place for the overpayment of wages for an employee due to out of title pay. Internal controls will be reviewed by the Personnel Director with both the staff in the affected department that process and input payroll into the current payroll system, as well as, the staff within the Personnel Office that certify the payroll. In 2024, the County will be implementing a new payroll and human resources software system. Contact Person Responsible for Corrective Action: Kimberly DeFrank, Orleans County Treasurer or Katie Harvey, Director of Personnel and Self Insurance. Anticipated Completion Date: The corrective action plan was completed by September 13, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Kimberly DeFrank at 585-589-5353 or Katie Harvey at 585-589-3184. Sincerely yours, Kimberly DeFrank
View Audit 18223
Finding 22495 (2022-001)
Significant Deficiency 2022
Blast Intermediate Unit #17
PA
Reporting Internal Control / Segregation of Duties
December 29, 2022 Federal Audit Clearinghouse BLaST Intermediate Unit #17 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 ...
December 29, 2022 Federal Audit Clearinghouse BLaST Intermediate Unit #17 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 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 AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding Significant Deficiency: Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and/or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested in a population of two. Criteria: Proper functioning internal controls would result in the Intermediate Unit having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require Intermediate Unit's personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The Intermediate Unit was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Questioned Costs: None identified. Auditors' Recommendation: The Intermediate Unit?s internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The Intermediate Unit should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Planned Corrective Action: A control has been added whereby employees paid with federal single funding will be verified with the payroll department prior to requesting signature to ensure a Single Funding Certificate is signed for all required employees. All files will be reviewed during quarterly and final reporting to ensure all required Single Funding Certificates are complete. Contact Person Responsible for Corrective Action: Sara McNett, Director of Management Services. Anticipated Completion Date: The corrective action plan has already been completed as of the date of this letter. If the Federal Audit Clearinghouse has questions regarding this plan, please call Sara McNett at 570-673-6001. Sincerely yours, Sara McNett
View Audit 22466
Calvary University
MO
Student Financial Aid Eligibility
FINDING 2022-002 ? Verification Condition Found: The information on the verification worksheet and tax transcript for Parents? AGI, Parents? Taxes Paid, Parent 1 and 2 Earned Income, and Parents? Military/Clergy Housing Allowance did not agree to the amounts reported on the ISIR for one of the twe...
FINDING 2022-002 ? Verification Condition Found: The information on the verification worksheet and tax transcript for Parents? AGI, Parents? Taxes Paid, Parent 1 and 2 Earned Income, and Parents? Military/Clergy Housing Allowance did not agree to the amounts reported on the ISIR for one of the twenty-five students sampled. Corrective Action Plan: The Financial Aid Office updated the income items and recalculated the EFC for the students in question. The amount of Pell the student was eligible to receive was calculated based on the new EFC. $300 was returned to the Department of Education in August 2022. Anticipated Completion Date: The corrective action was completed in August 2022. Contact Person: Samuel Tschetter, Director Student Affairs/Title IX Coordinator 816-322-0110 Ext. 1384
View Audit 21554
Calvary University
MO
Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2022-002 ? Verification Condition Found: The information on the verification worksheet and tax transcript for Parents? AGI, Parents? Taxes Paid, Parent 1 and 2 Earned Income, and Parents? Military/Clergy Housing Allowance did not agree to the amounts reported on the ISIR for one of the twe...
FINDING 2022-002 ? Verification Condition Found: The information on the verification worksheet and tax transcript for Parents? AGI, Parents? Taxes Paid, Parent 1 and 2 Earned Income, and Parents? Military/Clergy Housing Allowance did not agree to the amounts reported on the ISIR for one of the twenty-five students sampled. Corrective Action Plan: The Financial Aid Office updated the income items and recalculated the EFC for the students in question. The amount of Pell the student was eligible to receive was calculated based on the new EFC. $300 was returned to the Department of Education in August 2022. Anticipated Completion Date: The corrective action was completed in August 2022. Contact Person: Samuel Tschetter, Director Student Affairs/Title IX Coordinator 816-322-0110 Ext. 1384
View Audit 21554
Finding 22488 (2022-001)
Material Weakness 2022
Calvary University
MO
Material Weakness Internal Control / Segregation of Duties
FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the University, we proposed journal entries to adjust accounts payable due to an amount owed at year-end to a vendor who was assisting with determining the employee retention credit among other expenses tha...
FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the University, we proposed journal entries to adjust accounts payable due to an amount owed at year-end to a vendor who was assisting with determining the employee retention credit among other expenses that should have been recorded as accounts payable, fixed assets for amounts that were originally expensed to repair and maintenance, and we also adjusted deferred revenue, scholarship expense, and grant income to the correct balances. Corrective Action Plan: We will continue to increase the review of general ledger entries and strive to record all necessary adjustments prior to the beginning of the audit. Also, the processing flow of certain transactions has been changed so that the accounting department is the first to engage these transactions. Finally, an effort is being made to close the books monthly so that events are still fresh when that takes place. Anticipated Completion Date: The corrective action will be completed by June 2023. Contact Person: Jeff Campa, Chief Operations Officer 816-425-6140
View Audit 21554
El Proyecto Del Barrio, Inc.
CA
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
Contact person responsible: Ricardo Ornelas Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEF...
Contact person responsible: Ricardo Ornelas Ricardo Ornelas, Chief Financial Officer, reviewed the processes for preparation of the SEFA and incorporated additional procedures to ensure errors are identified and corrected prior to submission, including multiple levels of review for the prepared SEFA to ensure the information reported in the SEFA reconciles to the contract, amendment(s), payment confirmation, and underlying accounting records. In addition, management will adopt the said recommendations above. Anticipated completion date: September 30, 2023
View Audit 22708
Finding 22472 (2022-001)
Significant Deficiency 2022
Chrysalis Center, Inc.
CT
Reporting Internal Control / Segregation of Duties
Finding Reference Number: 2022-001 - Timely review over cash and financial reporting Description of Finding: Cash reconciliations were not reviewed timely. In addition, accounting performed by a third-party property management company relating to real estate activity was not reviewed timely for acc...
Finding Reference Number: 2022-001 - Timely review over cash and financial reporting Description of Finding: Cash reconciliations were not reviewed timely. In addition, accounting performed by a third-party property management company relating to real estate activity was not reviewed timely for accuracy and completeness. Statement of Concurrence or Nonconcurrence: Chrysalis Center agrees with the finding. Corrective Action: Chrysalis Center has evaluated the staffing levels within the Finance Department and has re-allocated bank statement reconciliations accordingly. In addition, complex real estate development activities and reconciliations from third-party property management will be reassigned to a higher-level staff member. Cash and real estate activities will be reviewed monthly by the Director of Finance prior to the fiscal close of the month. Final approval of cash and real estate activities will be reviewed and approved by the Chief Financial Officer prior to the close of the fiscal month. Name of Contact Person: Wendy Briere, Chief Financial Officer 860-263-4431 wbriere@chrysaliscenterct.org Projected Completion Date: November, 2022 implementation with monthly monitoring through 6/30/2023
View Audit 22592
Finding 22463 (2022-003)
Significant Deficiency 2022
Amskills, Inc.
FL
Reporting
AmSkills did not anticipate that the HUD reimbursement we received in 2023 would be considered 2022 revenue, and AmSkills initially did not contemplate that a federal single audit was required for the fiscal year ended September 30, 2022. As a result of audit procedures, it was determined that a f...
AmSkills did not anticipate that the HUD reimbursement we received in 2023 would be considered 2022 revenue, and AmSkills initially did not contemplate that a federal single audit was required for the fiscal year ended September 30, 2022. As a result of audit procedures, it was determined that a federal single audit for FY 2022 was required, and this discovery was not made until later than nine months after AmSkills? fiscal year end. However, we have now gained a clear understanding of these obligations and are actively in the process of completing the necessary registrations. Going forward, we are committed to working closely with our accounting team to ensure full compliance with all single audit reporting requirements.
View Audit 22553
Finding 22462 (2022-002)
Significant Deficiency 2022
Amskills, Inc.
FL
Allowable Costs / Cost Principles Cash Management
AmSkills received federal funding for the first time in the fiscal year 2021-2022, and we recognized our lack of expertise in indirect cost allocations may have led to missed opportunities. We are actively collaborating with the Advanced Robotics for Manufacturing Institute and the Department of L...
AmSkills received federal funding for the first time in the fiscal year 2021-2022, and we recognized our lack of expertise in indirect cost allocations may have led to missed opportunities. We are actively collaborating with the Advanced Robotics for Manufacturing Institute and the Department of Labor to capture these costs for our current grant. AmSkills will work on creating a formal policy to address the method to allocate indirect costs where applicable.
View Audit 22553
Finding 22461 (2022-001)
Material Weakness 2022
Amskills, Inc.
FL
Reporting Procurement, Suspension & Debarment
In the fiscal year 2021-2022, AmSkills received a significant increase in grants and funding compared to previous years, leading to a substantial rise in grant management responsibilities and financial accounting complexities. These included managing new programmatic grants and receiving federal f...
In the fiscal year 2021-2022, AmSkills received a significant increase in grants and funding compared to previous years, leading to a substantial rise in grant management responsibilities and financial accounting complexities. These included managing new programmatic grants and receiving federal funding for the first time, along with other grants earmarked for construction renovations of the AmSkills Workforce Training Center. Balancing construction and grant management became challenging, particularly in regard to recording construction project retainage. We acknowledge that as our funding continues to grow, we must enhance our financial accounting procedures and oversight, collaborating closely with our third-party accountant to ensure effective management.
View Audit 22553
Hands Metro Apartments, Inc.
PA
HUD Housing Programs Cash Management
Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balan...
Comment on Findings and Recommendations: We concur with the auditor's finding that the balance in the excess residual receipts was above the limit allowed by HUD and was not remitted per HUD's guidelines. Action Taken or Planning: The Director of Accounting will review the Residual Receipts balance, determine amount eligible for retainage and return the remainder to HUD in accordance with current regulations.
View Audit 22540
Finding 22456 (2022-002)
Significant Deficiency 2022
Tarrant County College District
TX
Questioned Costs Eligibility Significant Deficiency
Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure...
Finding 2022-002: Verification Type of finding: Significant Deficiency in Internal Controls over Compliance and Compliance Major Program: Student Financial Aid Cluster Recommendation We recommend the financial aid and registrar?s offices review documents of students selected for verification ensure that all documents required for verification are obtained. Views of Responsible Officials and Planned Corrective Actions Student Financial Aid Services has revised our V4 Federal Verification procedures to require a second authorized staff member to review and approve any V4 Federal Verification documents directly from our imaging system. While it was an option to have the V4 documents reviewed by a second authorized staff member it was not required and often during the peak season campuses would accept, review, and approve V4 documents all at the same time. This change will require one authorized staff member to review documents when they are received from the student and again in our imaging system by a second authorized staff member. We have provided copies of our revised procedures and scheduled staff training. The person responsible for implementing these revised procedures will be the District Director of Student Financial Aid Services.
View Audit 22489 Questioned Costs: $1
Finding 22455 (2022-002)
Significant Deficiency 2022
City of Oregon City
OR
Allowable Costs / Cost Principles Period of Performance Reporting
Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively impleme...
Responsible Official: Matt Zook, Finance Director Views of responsible officials: Management understands the requirement for secondary review and approval both at the source level (transactions generated by departments) and the and approval and submission of grant reports) and will actively implement and execute these steps into the internal control policy. Management will meet with the public works department to evaluate the software used to track force account equipment and ensure that Supervisor review and sign off will be conducted either through the software program or physically on paper. Management will also meet with the parks department to review their process for tracking force equipment charges. They use a paper tracking system, so we will ensure that they include a supervisor review and sign off process on staff tracking sheets. Management will also create a review process within the finance department specifically for the calculation and submission of grant reporting. Management agrees to comply with this within 90 days of the filing date of the financial statements no later than March 19, 2023.
View Audit 22464
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