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Finding 47741 (2022-002)
Significant Deficiency 2022
Ave Maria University, Inc. and Subsidiaries
FL
Eligibility Reporting Significant Deficiency § 200.328 § 200.329
Finding Number: 2022-002 Planned Corrective Action: The Business office has endeavored to keep pace with the shifting and changing guidance that is promulgated by the Department of Education. This ...
Finding Number: 2022-002 Planned Corrective Action: The Business office has endeavored to keep pace with the shifting and changing guidance that is promulgated by the Department of Education. This has been a challenge. The Chief Financial Officer continues to monitor any guidance updates and make the appropriate changes to the reports to ensure their accuracy. There was only one report posted that contained one typographical error, but it is the University?s responsibility to ensure the accuracy of the reports and these reports will be monitored more closely going forward. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin
View Audit 52869
Lancaster Village Consumer Housing Cooperative
IN
HUD Housing Programs Reporting
Corrective Action Plan Lancaster Village Consumer Housing Cooperative For the Year Ended July 31, 2022 Lancaster Village Consumer Housing Cooperative respectfully submits the following Corrective Action Plan for the year ended July 31, 2022. Name and address of the independent public accounting f...
Corrective Action Plan Lancaster Village Consumer Housing Cooperative For the Year Ended July 31, 2022 Lancaster Village Consumer Housing Cooperative respectfully submits the following Corrective Action Plan for the year ended July 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit $252 into the replacement reserve and confirm future deposits are made in accordance with HUD. Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? None necessary ? REAC filed June 2023 Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Lancaster Village Consumer Housing Cooperative _______________________________ Joe Holland, Director of Accounting Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
View Audit 52715
Lancaster Village Consumer Housing Cooperative
IN
Questioned Costs HUD Housing Programs Reporting
Corrective Action Plan Lancaster Village Consumer Housing Cooperative For the Year Ended July 31, 2022 Lancaster Village Consumer Housing Cooperative respectfully submits the following Corrective Action Plan for the year ended July 31, 2022. Name and address of the independent public accounting f...
Corrective Action Plan Lancaster Village Consumer Housing Cooperative For the Year Ended July 31, 2022 Lancaster Village Consumer Housing Cooperative respectfully submits the following Corrective Action Plan for the year ended July 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit $252 into the replacement reserve and confirm future deposits are made in accordance with HUD. Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A Finding 2022-002 Corrective Action Planned ? None necessary ? REAC filed June 2023 Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? June 2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Lancaster Village Consumer Housing Cooperative _______________________________ Joe Holland, Director of Accounting Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358
View Audit 52715 Questioned Costs: $1
Finding 47737 (2022-001)
Significant Deficiency 2022
High Plains Educational Cooperative, District Number 611
KS
Procurement, Suspension & Debarment § 200.318
CORRECTIVE ACTION PLAN November 11, 2022 Kansas State Department of Education and Kansas State Department of Administration High Plains Educational Cooperative, District Number 611 respectfully submits the following corrective action plan for the year ended June 30, 2022. Dirks, Anthony & Duncan...
CORRECTIVE ACTION PLAN November 11, 2022 Kansas State Department of Education and Kansas State Department of Administration High Plains Educational Cooperative, District Number 611 respectfully submits the following corrective action plan for the year ended June 30, 2022. Dirks, Anthony & Duncan, LLC Po Box 885 Ulysses, KS 67880 Audit Period: June 30, 2022 FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027; 84.173 Finding 2022-001 ? Internal Controls Recommendations: The Board of Directors, the Director and key positions of management should adequately document internal control procedures relating to procurement and suspension and debarment and adopt board policies related to such. The Board should then periodically check for changes in federal guidelines and update the board policy and needed. Action Taken: We agree with the recommendation and will adopt the board policies at the next meeting. We will also have a meeting to enhance and document stronger internal controls with board members, the Director, Board Treasurer, Technology Facilitator and Finance Clerk. Our targeted implementation date is March 2023. If the Kansas State Department of Education and/or Kansas State Department of Administration has questions regarding this plan, please call Shelly Harris at 620-356-5577. Sincerely yours, Shelly Harris Director
View Audit 52868
Finding 47736 (2022-002)
Material Weakness 2022
Dugger Union Community Schools CORP
IN
Reporting § 200.510
Finding 2022-0002 Criteria: According to 2 CFR Subpart F Section 200.Sl0b, the auditee must prepare a Schedule of Expenditures of Federal Awards {SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The Schedule of Expenditures of Federal...
Finding 2022-0002 Criteria: According to 2 CFR Subpart F Section 200.Sl0b, the auditee must prepare a Schedule of Expenditures of Federal Awards {SEFA) for the period that includes all amounts spent on federal programs during the reporting period. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was materially understated by $33,592. Cause: This was the School's first single audit and the first time for the School's accountant to prepare the SEFA. The School does not have a process in place for School Administrative personnel who are familiar with the School's grants to review the SEFA for accuracy and completeness. Effect: An audit adjustment was made to increase the reported amount on the SEFA for the Rural Education Grant (84.358A) by $38,256 and reduce the reported amount on the SEFA for the Special Education Grants (84.027) by $8,288. The increase in expenditures resulted in the need to select a second federal award for testing. Recommendation: We recommend that the School's accountant work with administrative personnel to identify all awards from federal sources and implement a process whereby School administrative personnel review the SEFA prepared by the accountant. In addition, we recommend that the accountant reconcile federal award expenditures to the claims that were filed for the year. Action Taken: As of the date of the exit conference, we will institute an in-person quarterly review of each award with the responsible party to ensure costs are appropriately allocated and reimbursements requested. As part of this quarterly review, we will identify the source of the award, year-to-date expenses, grant budget and year-to-date reimbursement claims submitted. The accountant will reconcile federal award expenditures to the claims filed for the year. Furthermore, at year-end, the SEFA will be prepared by the accountant and reviewed by the appropriate administrative personnel for completeness and accuracy.
View Audit 53695
Finding 47733 (2022-003)
Material Weakness 2022
Dugger Union Community Schools CORP
IN
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.327
Finding 2022-0003 Identification of federal program: US Department of Education 84.425C, 84.425D and 84.425U Education Stabilization Fund Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Ba...
Finding 2022-0003 Identification of federal program: US Department of Education 84.425C, 84.425D and 84.425U Education Stabilization Fund Criteria: Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction) (2CFR section 200.327; Appendix II D to 2 CFR Part 200). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payroll) (29 CFR section 5.5 and 5.6; the A-102 Common Rule(section 36(i)(S)): 0MB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.327). Condition: A LEA must use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics that must meet Davis-Bacon prevailing wage requirements. Cause: The School failed to timely notify a certain contractor about the Davis-Bacon Act contract clause requirements related to the prevailing wage rate for contractors and subcontractors. As a result, the contractor did not provide the certified payrolls or statement of compliance. Potential Effect: The contractor may not have complied with the wage requirements. Questioned costs: $214,716.62. Context: A total sample of one (1) item related to a certain contractors HVAC project was selected as part of allowable cost testing for the Education Stabilization Fund. Recommendation: We recommend that the School provide timely communication related to the prevailing wage rate requirements for contracts with future contractors and subcontractors. The School should also ensure that the proper prevailing wage rate clauses are included in future contracts. We further recommend that the School ensure the contractors and subcontractors compliance with the required federal compliance requirements. Action: We concur with the recommendation and will implement the appropriate language identifying the prevailing wage rate requirements in future contracts with both contractors and subcontractors. Furthermore, certified payrolls and statements of compliance with be required and tracked for each project.
View Audit 53695 Questioned Costs: $1
Senior Housing at Mahopac Hills Housing Development Fund Company
NY
Name of auditee: Senior Housing at Mahopac Hills Housing Development Corporation TIN: 012-EE262 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Suzanne Brought Executive Director Putnam County Housing Corporation (845) 225-8493 Current Finding o...
Name of auditee: Senior Housing at Mahopac Hills Housing Development Corporation TIN: 012-EE262 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2022 CAP prepared by: Suzanne Brought Executive Director Putnam County Housing Corporation (845) 225-8493 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2022-001 (a) Comments on the findings and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management has registered for a Unique Entity Identifier number with the Federal Audit Clearinghouse on March 29, 2023.
View Audit 52813
Finding 47730 (2022-001)
Material Weakness 2022
Toutle Lake School District
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements Name, address, and telephone of District contact person: Amy Karcher, Finance Manager PO Box 8937 Vanco...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements Name, address, and telephone of District contact person: Amy Karcher, Finance Manager PO Box 8937 Vancouver, WA 98668-8937 (360) 313-1348 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). This audit finding related to unique rules associated with one-time, pandemic-necessitated funding, so VPS is extremely unlikely to have to navigate these compliance expectations ever again. However, VPS will aspire to slow down the procurement and deployment of grant-funded resources as long as possible in the future in order to learn more of what the final audit expectations may be. Anticipated date to complete the corrective action: Undeterminable based on rarity of event
View Audit 52811 Questioned Costs: $1
Finding 47729 (2022-002)
Significant Deficiency 2022
Western States Information Network, Inc.
CA
Cash Management Reporting Significant Deficiency
WSIN concurs on finding 2022-002. To prevent further incidences, WSIN plans to revise its written accounting procedures to strengthen internal control policies on reporting program income. Greater emphasis will be taken to ensure the general ledger is updated in a timely manner, so program income is...
WSIN concurs on finding 2022-002. To prevent further incidences, WSIN plans to revise its written accounting procedures to strengthen internal control policies on reporting program income. Greater emphasis will be taken to ensure the general ledger is updated in a timely manner, so program income is reported on the federal financial quarterly reports based off the WSIN general ledger rather than a secondary tracking spreadsheet. WSIN management will ensure financial reporting has been through a secondary review prior to submission to US DOJ/OJP/BJA.
View Audit 52802
City of Gloucester, Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment § 200.319
Condition: Three vendors were awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department has implemented procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with...
Condition: Three vendors were awarded a contract without a proper competitive procurement process. Corrective Action Planned: The City and School Department has implemented procedures to perform procurement procedures on all applicable contracts for goods and services that will be in compliance with both Federal and State procurement laws. We feel the finding has been resolved going forward. Anticipated Completion Date: 2023-2024 school year Contact: Kenny Costa, City Auditor and Gary Frisch, School Chief Financial Officer
View Audit 52709 Questioned Costs: $1
City of Gloucester, Massachusetts
MA
Matching / Level of Effort / Earmarking § 200.302
Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Corrective Action Planned: A thorough review of the Grants Division?s loan files was conducted by the City?s Fiscal Analyst in 2018/2019. Correctio...
Condition: The subsidiary ledger for community development rehabilitation loans maintained by the Department did not agree to the City?s general ledger. Corrective Action Planned: A thorough review of the Grants Division?s loan files was conducted by the City?s Fiscal Analyst in 2018/2019. Corrections and notations from that analysis will be included when the loan data is imported into the current grant management software. Once the import has been completed, the Grants Division will provide the relevant City Offices with the most current loan data. Ideally, loan balances will also be managed using the accounts receivable module in MUNIS. Anticipated Completion Date: June 2023 Contact: Jaimie Corliss, Grants Administrator
View Audit 52709
Finding 47719 (2022-001)
Material Weakness 2022
Clinica Msr. Oscar A. Romero
CA
Upon discovering issues related to our Sliding Fee Schedule, Clinica Romero addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. The actions taken included updating the Sliding Fee Schedule and Sliding Fee Po...
Upon discovering issues related to our Sliding Fee Schedule, Clinica Romero addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. The actions taken included updating the Sliding Fee Schedule and Sliding Fee Policy in December 2022 and again in January 2023 to incorporate the 2023 changes in the federal poverty guidelines. Our software was also updated accordingly. We then implemented a training for all front office staff to include a better understanding of the sliding fee discount program, scripts for frequently asked questions from patients, and worksheets for staff to fill out to ensure all required documents are received, to aid in calculations of income, and to ensure proper application of slide category and collection of fees. Our staff were fully retrained on the application of the sliding fee and the review of demographic data and income verification based on our revised policy on February 10, 2023. On March 15, 2023 we asked our EHR software company to ensure the system applies the discounts based on our policy correctly. We feel confident the adjustments, updates to the policy and sliding fee scale, and re-training to the front office staff and managers will ensure the accurate application of the policy and accurate discounts are given to our patients. Clinica will track and monitor compliance through our QA/QI Committee on a regular basis. After all these corrective actions were implemented, we had a HRSA Operational Side Visit (OSV) in March 2023 and we are pleased to share that we passed the OSV?s Sliding Fee Discount Program (Chapter 9).
View Audit 52457
Dubourg Home (place Dubourg Apartments)
LA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on March 1, 2023 in the amount of $1,376. Management ...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on March 1, 2023 in the amount of $1,376. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: March 1, 2023
View Audit 52424
Finding 47716 (2022-001)
Significant Deficiency 2022
Paterson Community Health Center, INC
NJ
Special Tests & Provisions Eligibility HUD Housing Programs
Action Taken The Paterson Community Health Center, Inc. is committed to its mission to provide quality and respectful health care to the greater Paterson community and beyond, especially to the uninsured and underinsured. The center had a training session in May, 2023 and discussed the one error out...
Action Taken The Paterson Community Health Center, Inc. is committed to its mission to provide quality and respectful health care to the greater Paterson community and beyond, especially to the uninsured and underinsured. The center had a training session in May, 2023 and discussed the one error out of twenty-five audit samples with applicable staff and discussed how to assure they understand how to implement the annual updates of the sliding fee discount schedule and to review the sliding fee discount given to eligible patients as outlined in our Fiscal Policies and Procedures. The center will continue with periodic checks of patients records to see if the training is effective and will provide training to new staff as added and continue to provide ongoing support to existing staff and make sure the annual training takes place in the month with the annual update of the sliding fee discount schedule. Person Responsible: Debora Walcott, CFO
View Audit 51146
Finding 47715 (2022-001)
Material Weakness 2022
Morgan County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Linda Pruitt Contact Phone number: 765-342-1001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Morgan County Commissioners adopted Ordinance No. 2023-10 which establishes interna...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Linda Pruitt Contact Phone number: 765-342-1001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Morgan County Commissioners adopted Ordinance No. 2023-10 which establishes internal control procedures related to the expenditure of ARPA funds. This ordinance also requires reports to be reviewed by the Auditor?s office prior to submission and a printed copy with the County Administrator?s signature and the County Auditor or Deputy Auditor?s signature shall be retained. This ordinance took effect upon passage on April 17, 2023. Anticipated Completion Date: Has already been corrected.
View Audit 51137
Finding 47712 (2022-003)
Significant Deficiency 2022
Municipality of Naranjito
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF NARANJITO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _________________________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Co...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF NARANJITO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _________________________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Orlando Ortiz Chevres - Mayor Contact Person: Mrs. Belinda Alvarez, Finance Director Phone: (787) 869 - 2200 Original Finding Number: 2022-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The fiscal year 2021-2022 Single Audit submission for Municipality of Naranjito will be submitted through the Federal Audit Clearinghouse (FAC) no later than May 30, 2023. About the subsequent year Single Audit, we engaged the audit services on March 31, 2023, and we are going to engage the financial statements preparation consulting services on July 2023, in order to comply with fiscal year 2022-2023 Single Audit submission dateline. Implementation Date: During Fiscal Year 2023-2024. Responsible Person: Mrs. Belinda Alvarez - Finance Department Director See Corrective Action Plan for chart/table
View Audit 51135
Finding 47710 (2022-002)
Significant Deficiency 2022
Municipality of Naranjito
PR
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.327
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF NARANJITO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _________________________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Co...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF NARANJITO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _________________________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Orlando Ortiz Chevres - Mayor Contact Person: Mrs. Belinda Alvarez, Finance Director Phone: (787) 869 - 2200 Original Finding Number: 2022-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We are going to prepare written policies and procedures in accordance with Uniform Guidance. Implementation Date: During Fiscal Year 2022-2023. Responsible Person: Mrs. Belinda Alvarez - Finance Department Director See Corrective Action Plan for chart/table
View Audit 51135
Finding 47709 (2022-002)
Material Weakness 2022
Palo Pinto County Hospital District
TX
Questioned Costs Allowable Costs / Cost Principles Reporting
Planned Corrective Actions: In its Provider Relief reporting submission for the year ended September 30, 2022, the District initially selected option 2 based on quarterly actuals to budget quarterly lost revenue. However, the District, including the nursing homes for which they operate, did not have...
Planned Corrective Actions: In its Provider Relief reporting submission for the year ended September 30, 2022, the District initially selected option 2 based on quarterly actuals to budget quarterly lost revenue. However, the District, including the nursing homes for which they operate, did not have a budget approved by the respective Board by March 27, 2020 as required under option 2. Technically, the District should have reported under option 3. Management spent significant amount of time and resources evaluating the reporting requirements and considered option 2 with a prorated budget for Q4 2020 and Q1 through Q4 2021 to be a reasonable methodology given the District?s budget cycle is on the fiscal year September 30 and not December 31. Additionally, the calculated budget revenue for the nursing homes were unable to be reconciled to supporting documentation files. During the single audit, it was determined option 3 would have been the more appropriate reporting option to select. Management has performed a detailed analysis of the reporting requirements in accordance with the final guidelines set for by HRSA for future reporting periods. During period 4 reporting, the District elected option 3 to report lost revenues, which was deemed to be a more accurate representation of the lost revenue methodology utilized. As deemed necessary, the District will modify policies and procedures over federal grant reporting. The District?s CFO will oversee this to ensure that this is accomplished.
View Audit 49870 Questioned Costs: $1
Finding 47704 (2022-003)
Significant Deficiency 2022
Change Happens!
TX
Subrecipient Monitoring Reporting Significant Deficiency
Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Direct Federal Funding Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Assistance Listing #93.332 Contract #NAVCA210403-01-01,...
Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Direct Federal Funding Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Assistance Listing #93.332 Contract #NAVCA210403-01-01, Contract year: 08/27/21 ? 08/26/22 Contract #NAVCA210403-02-00, Contract year: 08/27/22 ? 08/26/23 Condition and context: Change Happens did not file the required FFATA reporting for the 7 subawards over $30,000. Recommendation: Develop a process for FFATA reporting to ensure timely reporting for all federal programs, where applicable, and provide training to personnel regarding FFATA reporting requirements. Planned corrective action: A process for FFATA reporting will be finalized to ensure timely reporting of all federal programs. Policies and procedures will be updated to include this required reporting and the associated process. Staff training regarding FFATA reporting requirements will be provided to ensure the process is understood and properly implemented. Responsible officer: Angelica Castillo, CFO Estimated completion date: July 15, 2023
View Audit 47820
Finding 47701 (2022-002)
Significant Deficiency 2022
Change Happens!
TX
Procurement, Suspension & Debarment
Finding #2022-002 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Direct Federal Funding Continuum of Care Program Assistance Listing #14.267 Contract #TX0392L6E002006, Contract year: 09/01/21 ? 08/31/22 U. S. Depart...
Finding #2022-002 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Direct Federal Funding Continuum of Care Program Assistance Listing #14.267 Contract #TX0392L6E002006, Contract year: 09/01/21 ? 08/31/22 U. S. Department of Health and Human Services Direct Federal Funding Sexual Risk Avoidance Education Assistance Listing #93.060 Contract #90SR0044-03-03, Contract year: 09/30/20 ? 06/30/22 Contract #90SR0120-01-00, Contract year: 09/30/20 ? 09/29/21 Contract #90SR0120-02-00, Contract year: 09/30/21 ? 09/29/22 Contract #90SR0157-01-01, Contract year: 09/30/21 ? 09/29/22 U. S. Department of Health and Human Services Direct Federal Funding Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Assistance Listing #93.332 Contract #NAVCA210403-01-01, Contract year: 08/27/21 ? 08/26/22 Contract #NAVCA210403-02-00, Contract year: 08/27/22 ? 08/26/23 U. S. Department of Health and Human Services Passed through Texas Health and Human Services Commission Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #93.959 Contract #HHS000539700204 YPI, Contract year: 09/01/21 ? 08/31/22 Contract #HHS000539700204 YPS, Contract year: 09/01/21 ? 08/31/22 Contract #HHS000539700204 YPU, Contract year: 09/01/21 ? 08/31/22 Condition and context: Change Happens amended its procurement policy in 2022. The policy requires price or rate quotations for annual purchases greater than $15,000 (micro-purchase threshold), which does not comply with the Uniform Guidance micro-purchase threshold of $10,000. The policy also has no provision requiring determination of suspension or debarment of vendors as required by the Uniform Guidance. Recommendation: Update the procurement policy to be in compliance with the Uniform Guidance with respect to the micro-purchase threshold and suspension/disbarment requirements. Planned corrective action: The procurement policy will be revised to comply with Uniform Guidance and require price or rate quotations for annual purchases greater than $10,000 (micro-purchase threshold). The policy will also be revised to include a provision requiring determination of suspension or debarment of vendors as required by the Uniform Guidance. Responsible officer: Angelica Castillo, CFO Estimated completion date: June 1, 2023
View Audit 47820
Finding 47700 (2022-001)
Material Weakness 2022
Change Happens!
TX
Allowable Costs / Cost Principles
Finding #2022-001 ? Material Weakness and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Direct Federal Funding Continuum of Care Program Assistance Listing #14.267 Contract #TX0392L6E002006, Contract year: 09/01/21 ? 08/31/22 U. S. Department ...
Finding #2022-001 ? Material Weakness and Other Noncompliance Applicable federal programs: U. S. Department of Housing and Urban Development Direct Federal Funding Continuum of Care Program Assistance Listing #14.267 Contract #TX0392L6E002006, Contract year: 09/01/21 ? 08/31/22 U. S. Department of Health and Human Services Direct Federal Funding Sexual Risk Avoidance Education Assistance Listing #93.060 Contract #90SR0044-03-03, Contract year: 09/30/20 ? 06/30/22 Contract #90SR0120-01-00, Contract year: 09/30/20 ? 09/29/21 Contract #90SR0120-02-00, Contract year: 09/30/21 ? 09/29/22 Contract #90SR0157-01-01, Contract year: 09/30/21 ? 09/29/22 U. S. Department of Health and Human Services Direct Federal Funding Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Assistance Listing #93.332 Contract #NAVCA210403-01-01, Contract year: 08/27/21 ? 08/26/22 Contract #NAVCA210403-02-00, Contract year: 08/27/22 ? 08/26/23 U. S. Department of Health and Human Services Passed through Texas Health and Human Services Commission Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing #93.959 Contract #HHS000539700204 YPI, Contract year: 09/01/21 ? 08/31/22 Contract #HHS000539700204 YPS, Contract year: 09/01/21 ? 08/31/22 Contract #HHS000539700204 YPU, Contract year: 09/01/21 ? 08/31/22 Condition and context: Time and effort reporting is based on the amount reflected in the budget rather than actual time spent on the program. Additionally, the allocation of certain costs are impacted as they are charged to the program based on the direct salary percentages. Recommendation: Provide training to ensure that salaries and wages charged to federal programs are supported by personnel activity reports based on actual time worked. Planned corrective action: While the salaries and wages charged to federal programs are supported by a system of internal control which provided a historical and reasonable assurance that the charges are accurate, allowable, properly allocated in a manner which supports the distribution of the employee?s salary or wages among specific activities/programs, and reasonably reflect the total activity for which the employee is compensated, revision to the process will be made to ensure that timesheets will be completed based on actual time worked rather than percentages based on assigned work/time distribution. Actual hours worked will be entered onto timesheets and allocated to applicable grants. As is the current policy, all time submitted by employees will require supervisory approval. Salaries and wages charged to the grant will be based on actual work performed determined by hours submitted by employee and approved by the applicable supervisor. Policies and procedures will be updated to include this required process to ensure that the allocation methodology used to allocate costs between programs reflect the actual relative benefit to the grant. Training will be provided to program and accounting staff to ensure that this process is understood and properly implemented. Responsible officer: Angelica Castillo, CFO Estimated completion date: September 1, 2023
View Audit 47820
Finding 47699 (2022-001)
Material Weakness 2022
Wapato School District No. 207
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Sylvia Bazan, Business Manager 212 W. 3rd Str...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Sylvia Bazan, Business Manager 212 W. 3rd Street Wapato, WA 98951 (509) 877-4181 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). During the COVID -19 pandemic, the District applied for ECF funding for hotspots and chrome books for our students. The Wapato School District was not a 1 to 1 District in regards to devices, but we had to pivot quickly to ensure our students had a device and connectivity. This would ensure we could provide instruction during remote learning and school closures during the pandemic. The District provided a survey to all students/parents seeking information regarding connectivity and devices. The survey results showed many of our students did not have adequate connectivity or a device to stream videos, which is needed for remote instruction. Also, the District did not receive responses from all families as they did not have connectivity to do so. The District used its library check out system to issue Chromebook and hot spots to students. The process was for students who needed a device to communicate this to their school building, then they would be directed to the library to obtain a device. The student?s requests were an unmet need. Although the student/parent did not sign a form to document unmet need, the District felt the request for a device was sufficient. As for the per location and per user limitation, the District?s library system was used to provide reports during the audit process, but it was determined the reports were not run at the time of reimbursement. The Wapato School District is a District with over 90% poverty level, the District?s priority was to ensure students were provided devices for instruction and connectivity during the pandemic. The District will strengthen its controls over documenting unmet need for students as well as maintaining reports that show per location/ per user limits at the time ECF funding is requested. Our IT department has started to implement a formal process, which includes a written application for our student/family to submit prior to receiving a device. They are also working on written instructions for the deployment of devices and documentation to be obtained. These instructions will be provided to all school buildings. Anticipated date to complete the corrective action: June 1, 2023
View Audit 49232 Questioned Costs: $1
Finding 47698 (2022-007)
Significant Deficiency 2022
City of Pendleton, Oregon
OR
Reporting
Management?s response: Economic Development & Airport Director believes very strongly that there is no way that Airport Staff could have foreseen the FAA procedural change as it relates to addendums being required for CARES Act projects. Staff understands the seriousness of the cash flow challenges ...
Management?s response: Economic Development & Airport Director believes very strongly that there is no way that Airport Staff could have foreseen the FAA procedural change as it relates to addendums being required for CARES Act projects. Staff understands the seriousness of the cash flow challenges this FAA procedural change created for the City, but still does not see any way it could have been avoided. If anything, someone on the FAA?s side made a serious mistake
View Audit 49041
Finding 47697 (2022-006)
Significant Deficiency 2022
City of Pendleton, Oregon
OR
Cash Management
2022-006 Management?s response: Economic Development & Airport Director believes that the double checking (of the calculations) was clearly instructed to previous airport manager, however, the step was apparently not followed last year. It is unlikely that any additional payroll will be reimbursed t...
2022-006 Management?s response: Economic Development & Airport Director believes that the double checking (of the calculations) was clearly instructed to previous airport manager, however, the step was apparently not followed last year. It is unlikely that any additional payroll will be reimbursed through CARES Act, but the new Airport Manager has been clearly instructed that all calculations must be doubled checked before submission. Note: This was a somewhat insignificant amount of money related to a part-time worker?s pay. It was also a minor under-collection (less than the City could have collected), which should have been double-checked, but may have possibly been intentional. Staff is unaware of any amount of payroll for which it was required to ask for reimbursement on, so this finding seems subjective and immaterial
View Audit 49041
Finding 47696 (2022-005)
Material Weakness 2022
City of Pendleton, Oregon
OR
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
DEPARTMENT OF TRANSPORTATION Airport Improvement Program ? CARES Act Compliance and Material Weakness ? Special Tests 2022-005 Management?s response: Economic Development & Airport Director has clearly instructed new Airport Manager on City?s purchasing procedures and stressed the importance of abi...
DEPARTMENT OF TRANSPORTATION Airport Improvement Program ? CARES Act Compliance and Material Weakness ? Special Tests 2022-005 Management?s response: Economic Development & Airport Director has clearly instructed new Airport Manager on City?s purchasing procedures and stressed the importance of abiding by them.
View Audit 49041
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