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Finding 47644 (2022-006)
Significant Deficiency 2022
South Adams Schools
IN
Equipment & Real Property Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.313
CORRECTIVE ACTION PLAN FINDING 2022-006 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: The district does not concur with this finding. The reason is as follows: According to the federal grant guidelines you must not ...
CORRECTIVE ACTION PLAN FINDING 2022-006 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: The district does not concur with this finding. The reason is as follows: According to the federal grant guidelines you must not pay for any work, services, or products on a project until the work is completed. The $1,685,526 is what was completed within the timeframe of the audit. Asset Control company is who the district uses to complete their capital asset listing every 2 years. At the time of the visit Asset Control was made aware of our project. They had requested that we provide them with the entire project cost. Asset Control wanted to include the full price for insurance coverage because the project would still be ongoing. The district provided documentation of the invoices paid during the audit period to show the amount of the project was paid for federal grant funds at the time of the audit period. Description of Corrective Action Plan: The district has no corrective action plan because the project is now completed and Asset Control company has the full cost of the project list within our assets. Anticipated Completion Date: Immediately
View Audit 48846
Finding 47635 (2022-005)
Significant Deficiency 2022
South Adams Schools
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
CORRECTIVE ACTION PLAN FINDING 2022-005 Contact Person Responsible for Corrective Action: Special Education Cluster/Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Special Education Cluster to obtain the correc...
CORRECTIVE ACTION PLAN FINDING 2022-005 Contact Person Responsible for Corrective Action: Special Education Cluster/Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Special Education Cluster to obtain the corrective action plan that was submitted previously. Description of Corrective Action Plan: We will monitor this with Adams-Wells Special Services Co-op to ensure that the corrective action plan that was submitted will be followed. Anticipated Completion Date: Immediately
View Audit 48846
Finding 47628 (2022-004)
Material Weakness 2022
South Adams Schools
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
CORRECTIVE ACTION PLAN FINDING 2022-004 Contact Person Responsible for Corrective Action: Region 8/Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Region 8 to obtain the corrective action plan that was submitte...
CORRECTIVE ACTION PLAN FINDING 2022-004 Contact Person Responsible for Corrective Action: Region 8/Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Region 8 to obtain the corrective action plan that was submitted previously. Description of Corrective Action Plan: We will monitor this with Region 8 to ensure that the corrective action plan that was submitted is followed. Anticipated Completion Date: Immediately
View Audit 48846
Finding 47627 (2022-003)
Significant Deficiency 2022
South Adams Schools
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303
CORRECTIVE ACTION PLAN FINDING 2022-003 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Region 8 to obtain the corrective action plan that was submitted previou...
CORRECTIVE ACTION PLAN FINDING 2022-003 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Region 8 to obtain the corrective action plan that was submitted previously. Description of Corrective Action Plan: We will monitor this with Region 8 to ensure that the corrective action plan that was submitted is followed. Anticipated Completion Date: Immediately
View Audit 48846
Finding 47626 (2022-002)
Material Weakness 2022
South Adams Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding the documentation supporting employees? time charged to the Child Nutrition Cluster program for custod...
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding the documentation supporting employees? time charged to the Child Nutrition Cluster program for custodians and grant specialist was not properly maintained. However, we disagree that they would be considered an indirect cost according to the definition of indirect cost: (Indirect costs are sometimes referred to as ?overhead costs? and more recently as ?facilities and administrative costs.?) Examples include executive oversight, accounting, grants management, legal expenses, utilities, technology support, and facility maintenance. Description of Corrective Action Plan: The district will evaluate and determine which employees will continue to be charged under the Child Nutrition Cluster Program. Only those employees spending direct physical time in the cafeteria doing work will continue to be under the Child Nutrition Cluster Program. Once identified those employees will be required to fill out a separate time sheet for hours worked under the Child Nutrition Cluster program. Those time sheets will then be approved by the Food Service Director. Once approved they will be submitted to Payroll Coordinator. Anticipated Completion Date: March 20, 2023
View Audit 48846 Questioned Costs: $1
Finding 47623 (2022-003)
Material Weakness 2022
Shoals Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Ind...
FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Tamara Florio, Director of School Nutrition, will prepare and submit the claims after they have been signed and reviewed by Kendra Wright, Treasurer. Kendra Wright, Treasurer, will also compare claims with reimbursements and will sign prepared monthly reimbursement claim reports. Responsible Party and Timeline for Completion: Tamara Florio, Director of School Nutrition, and Kendra Wright, Treasurer ? these changes will be implemented effective immediately.
View Audit 48844
Finding 47622 (2022-002)
Material Weakness 2022
Shoals Community School Corporation
IN
Procurement, Suspension & Debarment § 200.303
FINDING 2022-002 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Su...
FINDING 2022-002 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements. Context: During the audit period, there were four vendors from which the School made purchases between $10,000 and $150,000, which fell under the small purchase method for federal and state procurement regulations. For the one vendor selected for testing, documentation was not presented to verify methods or rationale used to satisfy the procurement requirements, which require three quotes to be obtained prior to entering into a transaction. Additionally, the School Corporation was not able to provide verification that the vendor is not suspended or debarred. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Shoals Community School Corporation?s Director of School Nutrition, Tamara Florio, will obtain the required three quotes for any vendor with purchases over $10,000. The school board will approve all food service vendors selected. Tamara will also obtain a letter of good standing from each vendor and verify that all vendors are not suspended or debarred. She will retain all material and documentation and will place it in a file for that school year. Responsible Party and Timeline for Completion: Tamara Florio, Director of School Nutrition ? this will be implemented at the start of the 2023-2024 school year.
View Audit 48844
Fiddler's Annex, Inc.
TN
Name of auditee: Fiddler?s Annex, Inc. HUD auditee identification number: 086-IF001 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2022 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 9...
Name of auditee: Fiddler?s Annex, Inc. HUD auditee identification number: 086-IF001 Name of audit firm: Johnson, Hickey, & Murchison, P.C. Period covered by the audit: Year ended June 30, 2022 Corrective Action Plan prepared by: Name: Myra Walker Position: Director of Housing Telephone 931-432-4111 Findings ? Federal Awards Program Findings Reference Number: 2022-001 Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly CFDA Number: 14.157 Management?s response: Management concurs with the finding. Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash. Implementation Date: Immediately.
View Audit 40825
Eastern Center for Arts and Technology
PA
Reporting
2022-003 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Easte...
2022-003 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Eastern Center for Arts and Technology should complete and post to the Organization?s website the Quarterly Public Reporting Forms referenced above and ensure that all applicable future reports are posted. Corrective Action Plan: In the future, Eastern Center for Arts and Technology will keep all federal grant quarterly reporting posted to our website until we are told to remove it. We will also repost the quarterly public reports to the website that were taken down at the end of the 21/22 school year.
View Audit 46390
Eastern Center for Arts and Technology
PA
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Easte...
2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Eastern Center for Arts and Technology should more closely monitor the timing of the expenditure of federal funds received. In addition, Eastern Center for Arts and Technology should return unexpended funds once the grant period has ended. Corrective Actions Plan: Moving forward, we will be creating a means of capturing federal grant costs by using funding sources that are provided through our financial software program to track and monitor federal grants. In doing this, it will allow us to account for the funds appropriately. The grant time frame for the expenditure of federal funds was extended to June 30, 2023. Due to this, we will not have to return any federal funding.
View Audit 46390
Finding 47615 (2022-001)
Material Weakness 2022
Eastern Carolina Human Services Agency, Inc.
NC
Questioned Costs HUD Housing Programs Material Weakness
Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing ...
Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing Choice Voucher Program to safeguard the assets. Through this process ACH Positive Pay was established for all ECHSA, Inc., bank accounts. This system allows CashPro to block unauthorized ACH transactions from posting to an account and allows the Finance Department to establish ACH authorization online. Further, the system safeguards the accounts by contacting the assigned contact person by phone or by sending a secure message via email of any fraudulent looking ACH pull downs. These activities will not be allowed to pass through the accounts without approval from the Finance Officer. The plan is to continue utilizing the ACH Positive Pay CashPro process to prevent fraudulent activities. As with other issues, COVID-19 Pandemic, for one reason or another, caused a high turnover with staff including the Finance Officer, who left without any notice, which resulted in the Finance Department being without an Officer in charge and payments to vendors becoming the sole responsibility of the Finance Technicians. After advertising the Finance Officer?s position unsuccessfully through several avenues, including local CPA offices, a candidate, Marcie Jeffries, was interviewed and hired effective July 25, 2022. Hiring Ms. Jeffries has allowed the internal controls for the Finance Department to be reestablished and the implementation of the current Finance Manual carried out. The Management Department, with the supervision of the Board of Directors Finance Officer will continue to make every effort necessary to safeguard ALL accounts, in particular, the Section 8 account that experienced the fraudulent activities.
View Audit 46389 Questioned Costs: $1
Finding 47614 (2022-001)
Significant Deficiency 2022
Western Maryland Consortium
MD
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
CORRECTION ACTION PLAN February 8, 2023 Oversight Agency for Audit: State of Maryland Department of Labor 1100 N01ih Eutaw Street Baltimore, MD 21201Western Maryland Cons01iium respectfully submits the following corrective action plan for the fiscal year ended June 20, 2022. Name and address of inde...
CORRECTION ACTION PLAN February 8, 2023 Oversight Agency for Audit: State of Maryland Department of Labor 1100 N01ih Eutaw Street Baltimore, MD 21201Western Maryland Cons01iium respectfully submits the following corrective action plan for the fiscal year ended June 20, 2022. Name and address of independent public accounting firm: DeLeon & Stang CP As and Advisors 100 Lakeforest Blvd. Suite 650 Gaithersburg, MD 20877 Audit Period: July 1, 2021 through June 30, 2022 The findings from the Fiscal Year Ended 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-Federal Award Programs Audits U.S. Deparment of the Treasury Passed through Dept. of Labor, Licensing and Regulation CFDA #21.127 - Coronavirus State & Local Fiscal Recovery Funds (ARPA) Finding 2022-001- Internal Controls over Suspension and Debarment Criteria: In accordance with the Uniform Guidance, recipients who receive federal funding shall fully comply with Subpart C of 2 CFR Part 180, which requires non-federal entities to verify that the person/entity with whom you intend to do business is not excluded or disqualified, if the expected payments are equal to or exceed $25,000. A non-federal entity has three options for performing this verification: 1) checking SAM exclusions; 2) collecting a certification from that person; or 3) adding a clause or condition to the covered transaction with that person. Condition: During fiscal year 2022, there was one payment to a subrecipient and seven financial assistance payments to local businesses that were equal to or greater than $25,000. There were no checks of suspension and debarment prior to the payment for any of these transactions. Cause: During fiscal year 2022, there was turnover in the Fiscal Manager position and per inquiry, it appears suspension and debarment checks were an oversight. Effect: In August 2022, a suspension and debarment check was performed for the subrecipient, whom was not identified as an excluded party. The remaining seven businesses were checked as a result of the audit fieldwork in November 2022 and were not on the excluded parties list. Although none of the entities were found to be on the excluded parties list, the risk of noncompliance is heightened if the suspension and debarment checks are not completed on the front-end prior to payment. Questioned Costs: NIA Repeat Finding: No Recommendation: We recommend the Organization review its current policies to ensure they are following the suspension and debarment provisions set forth in the Uniform Guidance, lessening the risk that payments are made to parties who may be excluded from receiving federal funds. Action Taken: In response to Finding 2022-001- Internal Controls over Suspension and Debarment the management of the Western Maryland Consortium fully acknowledges and in agreement with the finding and with the need for corrective action. The following actions will be taken: The Fiscal Policy for the Western Maryland Consortium will be amended to include procedures to check intended payee entities for suspension or debarment in sam.gov. This policy shall be amended prior to the end of February 2023. 2) Future contracts with local businesses will include verbiage or a clause that covers their eligibility to receive federal funds and/or a certification will be obtained from the entity verifying their eligibility. This action shall take place immediately on all contracts. 3) All entities that have received funds from the Western Maryland Consortium during the period of time between the end of the audit period (June 30, 2022) and the date of the finding (February 8,2023) will be checked for exclusions and/or debarments immediately. This action shall take place prior to the end of Februaiy 2023. The names of the persons responsible for the above actions are the fiscal manager, Kimberly McMurtrie, and the director, Debora Gilbert, of the Western Maryland Cons01iium. If the State of Maryland Department of Labor has questions regarding this plan, please call (301) 791- 3076 and speak to either Kimberly McMurtrie, Fiscal Manager (xl20) or Debora Gilbert, Director (x l24) at the Western Maryland Consortium.
View Audit 46383
Finding 47611 (2022-001)
Material Weakness 2022
Caston School Corporation
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303
FINDING 2022-001 Contact Person Responsible for Corrective Action: Food Service Director Contact Phone Number: 574-598-8000 ext. 327 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: To meet the conditions of the grant agreement, Caston School Corp...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Food Service Director Contact Phone Number: 574-598-8000 ext. 327 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: To meet the conditions of the grant agreement, Caston School Corporation will keep record of all vendors that are outside of our NIESC buying agreement. Vendors on this list will be identified as having an RFP on file or requiring an RFP to purchase. The director or the director's purchasing designee will consult the list before ordering from the vendor. Anticipated Completion Date: From this point forward, if Caston School Corporation must make a purchase outside of the vendors in our NIESC buying agreement, our food service director or the director's purchasing designee will check the record of outside vendors. This will ensure that we obtain an RFP before an order is placed with the vendor. List will be complied by 2-21-23 and vendors will be added as needed. Food Service Director Title 2/16/2023
View Audit 44366
Finding 47608 (2022-002)
Significant Deficiency 2022
Shiloh Manor, Inc.
CT
Questioned Costs HUD Housing Programs Reporting
Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount...
Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount due to project as of December 31, 2022 is $2,212. Action(s) Taken or Planned on the Finding Employee had a payment plan put in place for repayment over a 26 month period. The employee continued with the employee repayment in 2023 and the last installment was made on the payroll date 8/11/2023. Regards Kimalee Williams Management Agent
View Audit 41992 Questioned Costs: $1
Finding 47607 (2022-001)
Significant Deficiency 2022
Shiloh Manor, Inc.
CT
Questioned Costs HUD Housing Programs Reporting
Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to opera...
Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to operations from the reserve for replacement to be repaid upon receipt of the past due subsidy. When the subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. The loan has not yet been repaid. During 2022, property transferred $9,000 of reserve for replacement funds to operations to fund payroll, the funds have not been reimbursed as of 12/31/22. Additionally, monthly deposits to the reserve for replacement have not been resumed due to poor cash flow. Action(s) Taken or Planned on the Finding In September 2022, Owner, Management, and HUD met and a plan was made to reset and waived the past due required reserve funding while a Budget Budget Based increase was submitted and approved and new reserve funding amounts established. This was completed and new reserve requirements established effective February 2024.
View Audit 41992 Questioned Costs: $1
City of Waterloo, Iowa
IA
Reporting
Identifying Number: 2022-002 Finding: Reporting Corrective Actions Taken or Planned: Keith Kaspari, Airport Director, has already implemented creating a calendar reminder to notify two people regarding the deadline one week prior to the due date for the quarterly filings for the COVID-19 ? Airport...
Identifying Number: 2022-002 Finding: Reporting Corrective Actions Taken or Planned: Keith Kaspari, Airport Director, has already implemented creating a calendar reminder to notify two people regarding the deadline one week prior to the due date for the quarterly filings for the COVID-19 ? Airport Improvement Program and Airport Improvement Program.
View Audit 41989
City of Waterloo, Iowa
IA
Reporting
Identifying Number: 2022-001 Finding: Reporting Corrective Actions Taken or Planned: Bridgett Wood, Finance Manager, has already implemented having at least two staff members with log-in rights and knowledge of the reporting requirements for the COVID-19 ? Coronavirus State and Local Fiscal Recove...
Identifying Number: 2022-001 Finding: Reporting Corrective Actions Taken or Planned: Bridgett Wood, Finance Manager, has already implemented having at least two staff members with log-in rights and knowledge of the reporting requirements for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds.
View Audit 41989
Finding 47603 (2022-003)
Significant Deficiency 2022
Morningstar Children and Family Services, Inc.
GA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-003 Condition: Supporting documentation was missing for 3 of 40 disbursements selected for allowable cost testing. Cause: Internal controls did not provide for supporting documentation to be adequately retained. Recommendation: Internal control procedures on recordkeeping and filing...
Finding 2022-003 Condition: Supporting documentation was missing for 3 of 40 disbursements selected for allowable cost testing. Cause: Internal controls did not provide for supporting documentation to be adequately retained. Recommendation: Internal control procedures on recordkeeping and filing should be clearly stated as part of the Organizational policy. Management Response: We concur with the finding. The receipts, with a total value less than $200 could not be located during the audit. Corrective Actions: 1. Actions have been taken to diminish the use of the company credit card for purchases. 2. Beginning March 2023, an enterprise level application was deployed to track and automate the collection of expenses and receipts for approved users. 3. The accounting department has set up additional direct bill accounts for improved ordering processes and less frequent use of credit cards and subsequent receipt retention requirements. Name of Responsible Person: Beth VanDerbeck
View Audit 41687
Finding 47602 (2022-002)
Significant Deficiency 2022
Partnership for Affordable Housing, Inc.
IN
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Statement of condition 2022-002: During the year ended December 31, 2022, the Corporation received a distribution while in violation of the regulatory agreement. Recommendation: The Corporation should reimburse $65,000 to Valley Court Apartments. Action(s) taken or planned on the finding: Management...
Statement of condition 2022-002: During the year ended December 31, 2022, the Corporation received a distribution while in violation of the regulatory agreement. Recommendation: The Corporation should reimburse $65,000 to Valley Court Apartments. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation and reimbursed Valley Court Apartments during the year ended December 31, 2023.
View Audit 41265 Questioned Costs: $1
Finding 47601 (2022-001)
Significant Deficiency 2022
Partnership for Affordable Housing, Inc.
IN
HUD Housing Programs Procurement, Suspension & Debarment
Statement of condition 2022-001: Valley Court Apartments received a score of 42c on a physical inspection performed by a representative of HUD on June 2, 2022. Recommendation: Management should conduct routine unit and general property inspections and deficiencies should be corrected in a timely man...
Statement of condition 2022-001: Valley Court Apartments received a score of 42c on a physical inspection performed by a representative of HUD on June 2, 2022. Recommendation: Management should conduct routine unit and general property inspections and deficiencies should be corrected in a timely manner. Action(s) taken or planned on the finding: Management has corrected all deficiencies noted during the physical inspection and has completed a 100% unit inspection to identify and correct any additional deficiencies noted.
View Audit 41265
Finding 47600 (2022-001)
Material Weakness 2022
True Love Manor
LA
HUD Housing Programs Procurement, Suspension & Debarment
2022-1 ? Reserve for Replacement Deposit Monthly Deposit Not Made Condition: Management fail to make the required monthly deposit into the reserve for replacement bank account from January 2020 through December 2022. Response: Management has reported to HUD repeatedly that the property is not genera...
2022-1 ? Reserve for Replacement Deposit Monthly Deposit Not Made Condition: Management fail to make the required monthly deposit into the reserve for replacement bank account from January 2020 through December 2022. Response: Management has reported to HUD repeatedly that the property is not generating enough cash flow to meet the financial demands for the property. Management is not failing to make the required deposits as we definitely desire to meet this requirement, but there is not enough operating funds. We do not even have operating funds to purchase the necessary supplies and materials needed to get vacant units reconditioned to move-in prospective applicants to generate more revenue. We have asked HUD several times to suspend the reserve for replacement monthly deposits due to lack of revenue. This is not something that this management company created. This is something that we inherited, being that when the change in management took place, True Love Manor had payables in excess of over $100,000 which has caused an enormous, continued hardship on the property. Once again, we are requesting the monthly reserve for replacement deposits to be suspended and approval to use approximately $25,000 in the reserve for replacement account to rehab vacant units. We renew our plea for HUD?s assistance.
View Audit 41372
Finding 47598 (2022-001)
Significant Deficiency 2022
City of Haverhill
MA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting
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 10...
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 Special Education Cluster Special Education Grants to States and Special Education Preschool Grants Federal Assistance Listing Numbers, 84.027 and 84.173. 2022-001: Controls for Monitoring Payroll Charged to the Grant Compliance Requirement: Allowable Costs/Cost Principles Type of Finding: Compliance and Significant Deficiency in Internal Control over Compliance 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: Management has not established written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management also has not adopted and implemented standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Questioned Costs: None reported. Context: Payroll expenditures charged to the programs are required to be supported with documentation substantiating that the employees are eligible to be charged to the grant and that the payroll charged relates to time spent accomplishing grant objectives. This supporting documentation should be standardized and should include all required elements in accordance with Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. The City did not have an adequate system of internal controls in place to provide sufficient documentation to demonstrate compliance with federal and state time and effort reporting requirements in accordance with the provisions of Title 2 U.S. Code of Federal Regulations Part 225 Cost Principals for State, Local, and Indian Tribal Governments. Effect: The City has not complied with the federal and state time and effort reporting requirements. Cause: Lack of documented policies, procedures and guidelines in place to ensure compliance with time and effort reporting requirements. Repeat Finding: This matter was reported as a finding for the special education cluster grants in the previous year as finding 2021-004. Recommendation: Management should establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures should indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and should indicate due dates for when this information must be provided to the school business office. Management should also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training should be provided to ensure that the program managers fully understand the time and effort reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish written guidelines and procedures outlining the time and effort reporting and documentation requirements that department heads must adhere with to ensure compliance with federal and state time and effort reporting requirements. Such guidelines and procedures will indicate under what circumstances semi-annual certifications and personnel activity reports (PARS) are required and will indicate due dates for when this information must be provided to the school business office. Management will also adopt and implement standardized forms for semi-annual certifications and PARS that include all data required by federal and state guidelines. Once the written guidelines and procedures have been established, training will be provided to ensure that the program managers fully understand the time and effort reporting requirements. Management intends to implement these procedures in fiscal 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 47597 (2022-003)
Significant Deficiency 2022
Union County District School Board
FL
Special Tests & Provisions
The District has trained new purchasing staff on procedures to ensure future compliance with Davis-Bacon Act provisions.
The District has trained new purchasing staff on procedures to ensure future compliance with Davis-Bacon Act provisions.
View Audit 52307
Pacific Retirement Services, Inc. and Affiliates
OR
Questioned Costs Reporting
The organization will update their supporting schedule of transactions to remove the unallowed cost and include an allowed cost from the list of unreimbursed transactions so that the support for the total amount on the schedule of expenditures of federal awards is supported by a list of transactions...
The organization will update their supporting schedule of transactions to remove the unallowed cost and include an allowed cost from the list of unreimbursed transactions so that the support for the total amount on the schedule of expenditures of federal awards is supported by a list of transactions that does not include an unallowed cost.
View Audit 51673 Questioned Costs: $1
Housing Forward
IL
Allowable Costs / Cost Principles Reporting § 200.430
Re: 2022 Single Audit Finding Hi Ron, Below is our response to the 2022 Single Audit finding listed in Part 3: Findings and questioned costs ? Major Federal Award Programs Audit; Finding # 2022-001; Criteria: According to 2 CFR 200.430 i(i)(vii) charges to federal awards for salaries and wages...
Re: 2022 Single Audit Finding Hi Ron, Below is our response to the 2022 Single Audit finding listed in Part 3: Findings and questioned costs ? Major Federal Award Programs Audit; Finding # 2022-001; Criteria: According to 2 CFR 200.430 i(i)(vii) charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed and there should be support to the distributions of the employee?s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award. Condition: In gaining our understanding of controls over payroll, we noted the following control: the majority of the employees at Housing Forward and Subsidiary work for only one grant with the exception of management that may work for two. We viewed 40 timesheets related to the CoC program of which twelve showed the employee working for multiple grants but did not include the number of hours worked for each program on the timesheet, it was tracked through management and staff. Cause: The timesheets that were missing a breakdown of time and effort applied to each grant did not have a detailed tracking of hours by grants to remind employees to allocate their time by grant. The allocation was made based on a percentage rather than the actual time worked. Effect: The hours charged to a program could be under or overstated based budget compared to actual hours that should be documented on the timesheets. Response ? Management Employees have transitioned to submitting time and effort bi-weekly within the ADP payroll system to ensure timeliness of allocation of wages. Hours will be reported based on actual time worked in projects, even when employees are working in a single project. These hours are used to allocate salaries and wages and unpaid time off bi-weekly. Fringe benefits will be allocated on a monthly basis using the allocation of hours for that month. Allocation of hours and coding is reviewed by the Finance department for accuracy and allowance before submittal of payroll. If changes are needed after processing, Finance staff will work with staff to correct time and effort reporting through a manual time and effort report. If you have any questions, please feel free to contact me at mfaust@housingforward.org or 708.338.1724 ext. 263
View Audit 51669
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