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Corrective Action Plans

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City of Haverhill
MA
Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Education Stabilization Fund Education Stabilization Fund Federal Assistance Listing No. 84.425C, 84.425D, and 84.425W 2022-002: Controls for Charging Expenditures to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the applicable cost principles. Condition: The City did not have an adequate process to charge expenditures to the Education Stabilization Fund program, resulting in large adjusting journal entries to record costs to the grant. The City also did not have an adequate process to maintain supporting documentation for the adjusting entries in an efficient manner that could be provided timely upon request. Questioned Costs: None reported. Context: A majority of expenditures were initially charged to the general fund upon disbursement and subsequently reclassified to the Education Stabilization Fund program via three material manual adjusting journal entries. The City was not able to provide documentation to support the manual journal entries upon request, and support was not provided until a significant amount of time after the request was made. Effect: The City is not able to promptly substantiate the allowability of costs charged to the Federal program. The risk that unallowable costs could be charged, or that accounting errors could be made and not detected and correct timely, is heightened. Cause: Lack of appropriate controls over recording expenditures to the grant and maintaining documentation for costs charged. The internal control process should include procedures to ensure that grant activity is recorded appropriately, and that adequate supporting documentation is maintained and readily available. Recommendation: Management should implement internal control procedures to ensure that expenditures are charged appropriately at the time they are initially incurred. Effective internal control procedures would mitigate the need for large manual adjusting journal entries. If adjusting journal entries are required, the City should retain adequate documentation to support the journal entries. The documentation should be filed in a manner that ensures it is easily accessible upon request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement internal control procedures to ensure that expenditures are recorded appropriately at the time they are incurred. Management will also implement procedures to ensure that, if manual adjusting entries are required, detailed supporting documentation is maintained. Management plans to implement these procedures in 2023. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400. Sincerely yours, Michael Pfifferling Assistant Superintendent of Finance and Operations City of Haverhill
View Audit 52314
City of Haverhill
MA
Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 2022-004: Affirmation of Consultation Forms to Private Schools Compliance Requirement: Special Tests and Provisions Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide equitable services to eligible private school children, their teachers, and their families. Grantees must conduct timely and documented consultation with private school officials to determine the kind of educational services to provide to eligible private school children. Grantees must also ensure the planned services were provided, and ensure the required amount was used for private school children. Condition: The City was required to ensure a portion of this grant was available for the equitable participation of students, families, and educators in non-profit, non-public (private) schools in existence. Public school officials were required to initiate contact and make good faith efforts to have timely and meaningful consultation with private school officials regarding the participation of private school students, families, and educators in these programs and services. The City was required to document these consultations via signed Affirmation of Consultation forms. The City was unable to provide this form for one of the private schools in which federal funds were allocated. Questioned Costs: None Reported. Context: The City has not complied with grant requirements to complete the appropriate forms regarding private school consultations. Effect: The City has not complied with the grant requirements. Cause: Lack of controls over maintaining adequate support for the consultations with private school officials for Title I allocations to all private schools to determine the kind of educational services to provide to eligible private school children. Recommendation: Management should implement procedures to ensure compliance with all grant requirements including the completion and retention of all required forms. These should be filed in an organized manner to allow for timely review upon request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement internal controls procedures to ensure that all Affirmation of Consultation forms are completed, retained, and adequately maintained in an organized manner to ensure that grant requirements can be supported upon request. Management plans to implement these procedures in 2023. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400. Sincerely yours, Michael Pfifferling Assistant Superintendent of Finance and Operations City of Haverhill
View Audit 52314
Finding 47917 (2022-002)
Significant Deficiency 2022
Betty Jean Kerr - People's Health Centers
MO
Special Tests & Provisions Internal Control / Segregation of Duties
April 4, 2023, Betty Jean Kerr- People's Health Centers respectfully submits the following corrective action plan for the year ended May 31, 2022. CohnReznick, LLP 350 Church Street Hartford, CT 06103 Audit Period: May 31, 2022 Section II- Financial Statement Findings: Item 2022-001- Financial Repor...
April 4, 2023, Betty Jean Kerr- People's Health Centers respectfully submits the following corrective action plan for the year ended May 31, 2022. CohnReznick, LLP 350 Church Street Hartford, CT 06103 Audit Period: May 31, 2022 Section II- Financial Statement Findings: Item 2022-001- Financial Reporting Recommendation We recommend that the Center ensure that the monthly financial statement close process is being performed in a timely and accurate manner. Action Taken: 1. Review Monthly Closing checklist to it is complete and save as Master Monthly Closing Listing on Shared Drive and is shared electronically and by paper to all accounting team members. The Closing listing will address all the activities before closing accounting records for the month. The focus should be: - ensure whether maintain a "Manual GL Entry List" to list down those commonly recurring GL entries together with preparer and reviewer. - determining what supporting files are required, and responsibility of related teams (billing, management, etc). - determining suggested completion day to ensure the completeness of GL entry during closing. 2. The closing checklist reviewed will be shared by Finance Controller and/or delegated role in a timely manner no later than 7 days before month end. Responsible Party: Director of Finance Completion Date: June 30,2022. Prior year audit FY2021 (06/01/2020 - 05/31/2021) was completed late by BKD, in May of 2022, the corrective action plan was implemented in June of 2022. Therefore, this finding was required for in FY2022 (06/01/2021- 05/31/2022} as well. Section Ill- Federal Award Findings and Questioned Costs U.S. Department of Health and Human Services, COVID-19 - Health Center Program Cluster (Assistance Listing Number 93.224/93.527) Item 2022-002 - Special Tests and Provisions Recommendation The Center should ensure that internal controls are in place to effectively ensure that patients receive the correct sliding fee discount. Action Taken: 1. To fix the system, so that the co-pay will roll up to the encounter and not by line item. 2. To implement at least twice an annual review to check & confirm the sliding fees in current program and billing system are consistent. 3. To implement a monthly sliding fee review, based on a sample selected to ensure the sliding fee was appropriately applied and it is according to the policy. Until we hire a Sliding Fee Specialist, the RCM Director will conduct the monthly review. And, following staff hiring, RCM Director will do routine samplings to ensure accuracy. 4. To update the Sliding Fee Guidelines document and communicate/re-train all employees involved in the process. 5. For the sliding fee patients with date of service 6.1.2020 to 12.31.2021, a report was run to capture all those patients, the billing department is working a special project to review and adjust if needed any encounter showing more than one co-pay per visit. This report is being monitored closely. Responsible Party: RCM Director Target Completion Date: June 30, 2022. Prior year audit FY2021 (06/01/2020 - 05/31/2021) was completed late by BKD, in May of 2022, the corrective action plan was implemented in June of 2022. Therefore, this finding was required for in FY2022 {06/01/2021- 05/31/2022) as well. If the Cognizant or Oversight Agency for the Audit has questions regarding this plan, please call: Rebecca Mankin, CFO at (660) 223-6212. Rebecca Mankin Chief Financial Officer
View Audit 40914
Finding 47913 (2022-002)
Significant Deficiency 2022
Enterprise State Community College
AL
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Item 2022-002 ? Eligibility Contact person: Chellye Stump, Dean of Administrative Services Finding ? During a dual purpose tests of controls and compliance there were 3 participants who were identified that did not certify to the fact that they were a citizen, national, or permanent resident of the ...
Item 2022-002 ? Eligibility Contact person: Chellye Stump, Dean of Administrative Services Finding ? During a dual purpose tests of controls and compliance there were 3 participants who were identified that did not certify to the fact that they were a citizen, national, or permanent resident of the United States, a requirement for eligibility of the TRIO program. Management Response ? The College will implement additional controls to ensure there is evidence of review of certifying statement from participant prior to services being rendered. TRIO Services Director will be responsible for the corrective action and anticipates completion of corrective action will be taken before 9/30/23. Effective date of completion: within the fiscal ending September 30, 2023
View Audit 46519
Finding 47910 (2022-001)
Material Weakness 2022
Enterprise State Community College
AL
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Item 2022-001 ? Suspension & Debarment Contact person: Chellye Stump, Dean of Administrative Services Finding ? Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not r...
Item 2022-001 ? Suspension & Debarment Contact person: Chellye Stump, Dean of Administrative Services Finding ? Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment. Management Response ? The College will implement additional controls to ensure there is evidence of review of covered transactions over $25,000 for suspension and debarment prior to payment. Dean of Administrative Services will be responsible for the corrective action and anticipates completion of corrective action will be taken before 9/30/23. Effective date of completion: within the fiscal ending September 30, 2023
View Audit 46519
Finding 47909 (2022-003)
Significant Deficiency 2022
Missouri Chamber of Commerce and Industry Education Foundation
MO
Subrecipient Monitoring Reporting
CORRECTIVE ACTION PLAN U.S. Department of Labor Employment and Training Administration: Missouri Chamber Foundation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., ...
CORRECTIVE ACTION PLAN U.S. Department of Labor Employment and Training Administration: Missouri Chamber Foundation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and Address of independent accounting firm: Evers & Company, CPA?s, L.L.C., 520 Dix Road, Jefferson City, Missouri, 65109 Audit Period: Fiscal Year Ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARDS AUDIT Significant Deficiencies: 2022-003 Federal Funding Accountability and Transparency Act Reporting Recommendation: Missouri Chamber Foundation should register in the FFATA Subaward Reporting System and enter first-tier subawards to date greater than $25,000. Missouri Chamber Foundation should continue reporting subawards going forward each time a payment is made to remain in compliance. Response: Management concurs with the above recommendation and has registered in the FSRS System and entered all subaward payments to date and will make this a part of their process each time a payment is made. If the U.S. Department of Labor Employment and Training Administration has questions regarding this plan, please telephone Becky Wekenborg at 573-634-3511. Sincerely yours Becky Wekenborg Chief Financial Officer
View Audit 46514
Finding 47904 (2022-002)
Material Weakness 2022
Tec Connections Academy Commonwealth Virtual School
MA
Questioned Costs Subrecipient Monitoring Material Weakness
MATERIAL WEAKNESS 2022-002 Action Taken: We concur with the recommendation, and we are currently taking action to negotiate the contract with our primary vendor, which provides curriculum, instruction, technology, and other services, Pearson Virtual Schools (Connections Education LLC). The new c...
MATERIAL WEAKNESS 2022-002 Action Taken: We concur with the recommendation, and we are currently taking action to negotiate the contract with our primary vendor, which provides curriculum, instruction, technology, and other services, Pearson Virtual Schools (Connections Education LLC). The new contract will be effective July 2023. TECCA administration and Board representatives have consulted with and continue to engage with legal counsel to ensure that the new contract details expenses aligned with agreed-upon terms. For the current year (FY23), we are continuing to request appropriate detail information from the vendor, Pearson Virtual Schools.
View Audit 45571 Questioned Costs: $1
Tec Connections Academy Commonwealth Virtual School
MA
Questioned Costs Subrecipient Monitoring Material Weakness
FINDINGS - FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 - Internal control over financial reporting ? contract monitoring/compliance Action Taken: We concur with the recommendation, and we are currently taking action to negotiate the contract with our primary vendor, which provides curric...
FINDINGS - FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 - Internal control over financial reporting ? contract monitoring/compliance Action Taken: We concur with the recommendation, and we are currently taking action to negotiate the contract with our primary vendor, which provides curriculum, instruction, technology, and other services, Pearson Virtual Schools (Connections Education LLC). The new contract will be effective July 2023. TECCA administration and Board representatives have consulted with and continue to engage with legal counsel to ensure that the new contract details expenses aligned with agreed-upon terms. For the current year (FY23), we are continuing to request appropriate detail information from the vendor, Pearson Virtual Schools.
View Audit 45571 Questioned Costs: $1
Finding 47898 (2022-001)
Significant Deficiency 2022
United Federation of Teachers Educational Foundation, Inc.
NY
Allowable Costs / Cost Principles Cash Management Eligibility
The Organization agrees with the recommendation. An internal review is currently in process to review and update policies as needed to address the use of federal funds.
The Organization agrees with the recommendation. An internal review is currently in process to review and update policies as needed to address the use of federal funds.
View Audit 41434
Finding 47883 (2022-002)
Material Weakness 2022
Central Michigan University
MI
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing and, for other students, did not initiate certain returns. The University performed certain return calculations using inappropriate inputs. There were three errors that attributed...
Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing and, for other students, did not initiate certain returns. The University performed certain return calculations using inappropriate inputs. There were three errors that attributed to this finding: 1.Of the 60 students tested, there were 29 students with discrepancies between the date utilized in return to Title IV calculations and the date required to be utilized based on Federal regulations resulting in $5,990 in questioned costs. 2.Of the 60 students tested there were 18 students identified where the University had returned the funds untimely (45 days if student attended, 30 days if never attended). 3.Of the 60 students tested, there were 4 identified where no return to Title IV calculation was performed and therefore no return of funds until students were selected for testing for the audit resulting in $1,715 in questioned costs. Views of Responsible Officials and Corrective Action Plan - The University agrees with the finding. Planned Corrective Action: The procedures used to monitor, calculate, report, and return Title IV funds are being updated in the following ways to address the errors found and the cause of the errors: ?All procedures will be tied to FSA Handbook and regulatory guidance with references linked as appropriate. This will clarify the procedures being used for the return to Title IV process. ?Procedures will include updated regulations related to module courses. This will address the errors that were caused in misinterpreting these new regulations. ?Methodology for dates being used for end of semester and date of determination will be clearly documented for each semester along with the actual dates used. For non- modular courses, the end of semester date will be the Friday of final exam week. (This will be verified via guidance received from the ask regs function of NASFAA.) This will clarify the required deadlines for each semester. ?A new report generated from our Data Warehouse system will be used to reconcile all required returns for a given semester have occurred. This will address students who were also missed in the prior year process. Contact person responsible for corrective action: Brian Bell, Director Student Account Services Anticipated Completion Date: 10/31/2022
View Audit 53360 Questioned Costs: $1
Finding 47882 (2022-001)
Material Weakness 2022
Central Michigan University
MI
Student Financial Aid Material Weakness Reporting
Finding Number: 2022-001 Condition: The University did not report certain students' status to NSLDS in an accurate and timely manner during the fiscal year. There were three errors identified that attribut...
Finding Number: 2022-001 Condition: The University did not report certain students' status to NSLDS in an accurate and timely manner during the fiscal year. There were three errors identified that attributed to this finding. 1. Of the 40 students tested, there was 15 students who withdrew/graduated whose status change was not reported accurately to the NSLDS. Student withdrew or graduated and was reported but with an incorrect effective date. 2.Of the 40 students tested, there were 7 students who withdrew/graduated whose status changes were not reported to the NSLDS within 60 days. 3.Of the 40 students tested, there were 6 students who withdrew/graduated whose status change were not reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The University agrees with the finding. Planned Corrective Action: Following guidance provided via Plante Moran and the Dept, of Education (2020-2021 desk file review and NSLDS direct support), we will be implementing the following changes effective Fall 2022 to address correct enrollment status change reporting by: ? Adopt the use of the published academic semester end date for enrollment reporting vs using the long-standing use of the SAP/SLCM 100 Date or end of a semester payment period. It was learned that published end of an academic semester, per the Academic Calendar, is expected to be reported for use in applicable enrollment compliance timing calculations. ? Registrars will update NSLDS with the actual status effective date when learned for all unofficial withdrawal or graduated statuses. This date will be the earliest date at which Registrars retroactively learns was the actual last date of attendance that created an enrollment status change. Our past practices did not update such students but used the end of the previous semester date (SAP/SLCM 100 Date) if a student was shown to be enrolled in the next upcoming semester. This corrective action will occur for all cases even if the student is not required to have a R2T4 initiated, due to having attended at least 60% of the semester. Students who officially withdraw, in part or total, during a given semester are found in our monthly enrollment reporting as last date of attendances are supplied at the time of formal withdrawal. ?Registrars will enhance or develop (if not already in place), in conjunction with SASUB, necessary control reports to ensure accuracy of identifying students who are unofficial withdrawals at the end of an academic semester and adjust staffing resources as necessary to account for critical time periods such as the period between CMU?s Fall and Spring semesters when the university is closed. This will be necessary due to using the published last date of the semester instead of the end of the payment period date that was used in prior years. ?Planned timeline to complete corrective actions is February 2023 to account for end of Fall 2022 grading processes and manual updating of NSLDS as necessary for identified unofficial withdrawals. ?Contact person responsible for corrective action: Keith Malkowski, Registrar ?Anticipated Completion Date: February 2023 following end of semester grading and subsequent student record updating per our Date of Determination process.
View Audit 53360
201 Thurbers Inc.
RI
Reporting Internal Control / Segregation of Duties
Finding 2022-002 ? Late Office of Management and Budget (OMB) Submission A. Comments on Finding and Recommendations Recommendation ? We recommend the certifies the OMB submission within thirty (30) days of report date. B. Actions Taken or Planned Auditee agrees with this finding. Going forwar...
Finding 2022-002 ? Late Office of Management and Budget (OMB) Submission A. Comments on Finding and Recommendations Recommendation ? We recommend the certifies the OMB submission within thirty (30) days of report date. B. Actions Taken or Planned Auditee agrees with this finding. Going forward, will certify the OMB submission within thirty (30) days of report date.
View Audit 53714
201 Thurbers Inc.
RI
HUD Housing Programs Reporting
Finding 2022-001 ? EIV not processed for tenants during annual recertification A. Comments on Finding and Recommendations Recommendation ? We recommend the client runs tenant?s EIV reports during annual certifications and keep files in a separate secured place. B. Actions Taken or Planned Audi...
Finding 2022-001 ? EIV not processed for tenants during annual recertification A. Comments on Finding and Recommendations Recommendation ? We recommend the client runs tenant?s EIV reports during annual certifications and keep files in a separate secured place. B. Actions Taken or Planned Auditee agrees with this finding. Going forward, we will run the EIV reports for tenants. C. Status of Corrective Action on Prior Findings
View Audit 53714
Finding 47877 (2022-001)
Significant Deficiency 2022
Philadelphia Industrial Development Corporation
PA
Questioned Costs Allowable Costs / Cost Principles Cash Management
Corrective Action Plan and Status of Prior Year Findings Management?s Corrective Action Plan: Individual(s) Responsible for Corrective Action Plan Tysha Dixon Director, Financial Reporting (215) 496-8168 Anticipated Completion Date Completed March 2023 Management?s Corrective Action Plan Manage...
Corrective Action Plan and Status of Prior Year Findings Management?s Corrective Action Plan: Individual(s) Responsible for Corrective Action Plan Tysha Dixon Director, Financial Reporting (215) 496-8168 Anticipated Completion Date Completed March 2023 Management?s Corrective Action Plan Management will continue to rely on its existing controls in place; however, noting that Management will closely monitor loans and loan disbursements where the funding source has changed closely to ensure that disbursements are in accordance with funding terms and approval limits. Management will continue to rely on its existing controls that are in place, including the ongoing communication with the City for any changes in transactions that require their approval. In the circumstances where management is pending a contract amendment from the City for loans requiring additional funding, management will determine if there are unrestricted funding sources to support the change in the approved amount of the loan until the amended contract is finalized. Questioned Program: CFDA #14.218 Community Development Block Grants (CDBG)
View Audit 52296 Questioned Costs: $1
Finding 47871 (2022-001)
Material Weakness 2022
North Slope Borough School District
AK
Subrecipient Monitoring Cash Management Material Weakness
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Agriculture (passed through the State of Alaska) Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.582 Award Year: 2022 Type of Finding Material weakness in internal co...
Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Agriculture (passed through the State of Alaska) Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.582 Award Year: 2022 Type of Finding Material weakness in internal control over compliance and noncompliance. Name of Contact Person: Dennis Niedermeyer Corrective Action Plan: The District will make changes in personnel to provide for the accurate entry and reporting of meal counts into the state?s reporting and claims system. The NSBSD will hired an experienced and qualified food service administrator who will review, monitor and verify compliance with accurate reporting of meal counts. Proposed Completion Date: October 28, 2022.
View Audit 52531
El Hogar Adventista, Inc.
PR
HUD Housing Programs
EL HOGAR ADVENTISTA, INC. CORRECTIVE ACTION PLAN FINANCIAL STATEMENT Fiscal Year May 31, 2022 NAME OF PROJECT: NUMBER OF PROJECT: Ines Maria Mendoza FHA# 056-EE-070 AUDITOR / AUDIT FIRM: Jose Luis Mendoza & Co., LLP FINDING NO. 2022-001 SECURITY DEPOSITS We agree. The late fund occurred on May 27, 2...
EL HOGAR ADVENTISTA, INC. CORRECTIVE ACTION PLAN FINANCIAL STATEMENT Fiscal Year May 31, 2022 NAME OF PROJECT: NUMBER OF PROJECT: Ines Maria Mendoza FHA# 056-EE-070 AUDITOR / AUDIT FIRM: Jose Luis Mendoza & Co., LLP FINDING NO. 2022-001 SECURITY DEPOSITS We agree. The late fund occurred on May 27, 2021 and the project operations were still recovering of the Covid-19 lockdown experience. Project Administrator has been advised to follow the procedures as established and is under a monitoring process to avoid non-compliance with the regulations. Combined Building & Housing Consultants, Inc. Management Agent Name of Contact Person: Rebecca Palacios Position: President Combined Building
View Audit 52295
Finding 47867 (2022-003)
Significant Deficiency 2022
Brightspark Early Learning
WA
Procurement, Suspension & Debarment
Yearly vendor SAM verification for existing vendors within the FY22, 6/30/22 year-end date was not completed. However new procurement vendors onboarded into our accounting system during FY 2022 were verified with SAM before using their services. The verification was completed 10/21/2022, with no ven...
Yearly vendor SAM verification for existing vendors within the FY22, 6/30/22 year-end date was not completed. However new procurement vendors onboarded into our accounting system during FY 2022 were verified with SAM before using their services. The verification was completed 10/21/2022, with no vendors suspended or disbarred.
View Audit 52308
Finding 47865 (2022-001)
Significant Deficiency 2022
Mission Consolidated Independent School District
TX
Matching / Level of Effort / Earmarking Subrecipient Monitoring HUD Housing Programs § 200.303
The District is currently compliant with ESSA LEA MOE. The Texas Education Agency (TEA) will issue FY 2022 ESSA LEA MOE compliance determinations in Spring 2023. If it is determined that the District will not meet ESSA LEA MOE compliance, then the District understands that it has two potential av...
The District is currently compliant with ESSA LEA MOE. The Texas Education Agency (TEA) will issue FY 2022 ESSA LEA MOE compliance determinations in Spring 2023. If it is determined that the District will not meet ESSA LEA MOE compliance, then the District understands that it has two potential avenues of relief: 1. 5-year flexibility: If a District is non-compliant with FY 2022 ESSA LEA MOE (determinations that FFCR will issue in Spring 2023) but was compliant in FYs 2017, 2018, 2019, 2020, and 2021 then the District would not have its FY 2024 (the school year 2023?2024) ESSA allocations reduced. However, the District would still be considered non-compliant, and FY 2023 expenditures would be compared to FY 2021. 2. USDE waiver: A non-compliant District can submit a waiver request to the U.S. Department of Education (USDE), as TEA does not have the authority to waive ESSA LEA MOE. USDE considers each request on a case-by-case basis and has not shared the criteria they use to evaluate requests. If a District is non-compliant, even if they are eligible for the 5-year flexibility, FFCR staff contact the impacted Districts to advise them on the steps to submit a waiver request to USDE. The District met ESSA LEA MOE in fiscal years 2017, 2018, 2019, 2020, and 2021. Therefore, the District will utilize the allowable 5-year flexibility and submit the USDE waiver. The District will continue to run the state aid template every six weeks to monitor student enrollment and attendance to project revenue. The District will facilitate meetings with the program directors, Human Resources, and Payroll department. In addition, the District will monitor actual expenditures compared to the budget every six weeks to ensure that MOE tests are met by year-end. Contact person: Joel Garcia, Assistant Superintendent for Finance Proposed Completion Date: November 15. 2022 "See full CAP in report"
View Audit 51195
Finding 47862 (2022-002)
Significant Deficiency 2022
The Project of the Quad Cities, Inc.
IL
Internal Control / Segregation of Duties
During the year ended March 31, 2022, The Project of the Quad Cities implemented a new accounting software which tightened internal controls with a limited staff. We have applied features in the system that reduced and helped eliminate some of the risk to the Organization. The Board of Directors has...
During the year ended March 31, 2022, The Project of the Quad Cities implemented a new accounting software which tightened internal controls with a limited staff. We have applied features in the system that reduced and helped eliminate some of the risk to the Organization. The Board of Directors has recruited an experienced professional within the community to serve as Treasurer on the Board. Collaboration will continue with our independent accounting firm to ensure that we are following all appropriate practices.
View Audit 51194
Finding 47861 (2022-001)
Significant Deficiency 2022
The Project of the Quad Cities, Inc.
IL
Internal Control / Segregation of Duties
During the year ended March 31, 2022, The Project of the Quad Cities implemented a new accounting software which tightened internal controls with a limited staff. We have applied features in the system that reduced and helped eliminate some of the risk to the Organization. The Board of Directors has...
During the year ended March 31, 2022, The Project of the Quad Cities implemented a new accounting software which tightened internal controls with a limited staff. We have applied features in the system that reduced and helped eliminate some of the risk to the Organization. The Board of Directors has recruited an experienced professional within the community to serve as Treasurer on the Board. Collaboration will continue with our independent accounting firm to ensure that we are following all appropriate practices.
View Audit 51194
Finding 47860 (2022-001)
Material Weakness 2022
Mitchell Public Schools
NE
Reporting Internal Control / Segregation of Duties
2022-001 SEGREGATION OF ACCOUNTING FUNCTIONS Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibilit...
2022-001 SEGREGATION OF ACCOUNTING FUNCTIONS Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the Inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
View Audit 51188
Finding 47849 (2022-005)
Significant Deficiency 2022
Wakefield Community School
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding: 2022-005 Name of Contact Person: Matt Farup, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expe...
Finding: 2022-005 Name of Contact Person: Matt Farup, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
View Audit 51186
Finding 47848 (2022-004)
Significant Deficiency 2022
Wakefield Community School
NE
Cash Management School Nutrition Programs Internal Control / Segregation of Duties
Finding: 2022-004 Name of Contact Person: Matt Farup, Superintendent Corrective Action: Management has contacted the Nebraska Department of Education subsequent to yearend to determine the status of the duplicate claim for reimbursement. The duplicate payment of $19,529 will be returned to the ...
Finding: 2022-004 Name of Contact Person: Matt Farup, Superintendent Corrective Action: Management has contacted the Nebraska Department of Education subsequent to yearend to determine the status of the duplicate claim for reimbursement. The duplicate payment of $19,529 will be returned to the Nebraska Department of Education. We will review processes and implement procedures as necessary to address the issue in the future. Proposed Completion Date: Immediately
View Audit 51186
Glendale Arts
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The organization moved offices and storage facilities, and in the process, evidence of pay rate in personnel file of was misplaced. Managers will be retrained regarding the required paperwork necessary to retain for all employees. In addition, moving forward, our payroll company has agreed to advis...
The organization moved offices and storage facilities, and in the process, evidence of pay rate in personnel file of was misplaced. Managers will be retrained regarding the required paperwork necessary to retain for all employees. In addition, moving forward, our payroll company has agreed to advise us on the privacy and records retention landscape as well as provide us with a solution for federal, state, and local HR compliance.
View Audit 50468 Questioned Costs: $1
Glendale Arts
CA
Questioned Costs Allowable Costs / Cost Principles § 200.434 § 200.442
The organization knows and understands what are the allowable and unallowable cost and the SVOG, as well as the for documentation under 2CFR Part 200. It took tremendous effort to maintain internal controls during the pandemic closure, but with all departments informed and aligned, board of directo...
The organization knows and understands what are the allowable and unallowable cost and the SVOG, as well as the for documentation under 2CFR Part 200. It took tremendous effort to maintain internal controls during the pandemic closure, but with all departments informed and aligned, board of directors and leadership have re-examined organizational practices to see if there is a way to improve internal controls. The organization has designated individuals that are responsible for the compliance with all requirements under the grants, as well as the requirements for each Assistance Listing Number. In addition, the organization has engaged an external professional firm with knowledge and experience in federal awards for accounting services.
View Audit 50468 Questioned Costs: $1
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