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Corrective Action Plans

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Finding 45991 (2022-014)
Material Weakness 2022
Mater Academy of Northern Nevada
NV
Reporting Allowable Costs / Cost Principles Material Weakness
Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...
Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 41067
Finding 45990 (2022-013)
Material Weakness 2022
Mater Academy of Northern Nevada
NV
Reporting Material Weakness
Finding Number: 2022-013 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review the Per Pupil Expenditure Report prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved wi...
Finding Number: 2022-013 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review the Per Pupil Expenditure Report prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the Per Pupil Expenditure Report as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 41067
Finding 45989 (2022-012)
Material Weakness 2022
Mater Academy of Northern Nevada
NV
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manage...
Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manager, which is saved with the MOE as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 41067
Finding 45988 (2022-011)
Material Weakness 2022
Mater Academy of Northern Nevada
NV
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding Number: 2022-011 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...
Finding Number: 2022-011 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 41067
Agudath Israel of America Community Services, Inc.
NY
Reporting
Agudath Israel of America Community Services, Inc. did not timely submit their audit for fiscal year ended June 30, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additiona...
Agudath Israel of America Community Services, Inc. did not timely submit their audit for fiscal year ended June 30, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consulting. As such, the Organization was unable to prepare the books and records in a timely fashion. The organization understands their reporting requirements and will comply with these regulations. The organization is committed to file on time as required. The new software and associated financial processes will assist management in providing timely reports. The organization will ensure they will file timely in future years.
View Audit 40285
Finding 45985 (2022-005)
Material Weakness 2022
Independent School District No. 381
MN
Procurement, Suspension & Debarment
PROCUREMENT/SUSPENSION AND DEBARMENT Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Fi...
PROCUREMENT/SUSPENSION AND DEBARMENT Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance and Compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District complete the proposal process when contracts expire to ensure they are in compliance with procurement requirements. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing a process to ensure the proposal process is completed when contracts expire. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2023.
View Audit 41994
Finding 45984 (2022-004)
Material Weakness 2022
Independent School District No. 381
MN
Cash Management Material Weakness Reporting
REPORTING Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Finding: ? Material Weakness...
REPORTING Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District review and approve the CLiCS meal counts timely before they are submitted. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing a process to ensure all CLiCS meal counts are reviewed and approved timely. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2023.
View Audit 41994
Finding 45983 (2022-002)
Significant Deficiency 2022
Orange City Area Health System
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
U.S. Department of Health and Human services Orange City Area Health System respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed...
U.S. Department of Health and Human services Orange City Area Health System respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings, responses, and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Proposed Audit Adjustments Recommendation: We recommend that the Health System accounting personnel continue to review final account balances and changes in accounting standards and consult with auditors throughout the year regarding accounts and adjustments, as needed, to prevent and detect misstatements going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will review and reconcile accounts and consult with the audit firm as needed during the year to prevent and detect financial statement misstatements. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2023 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management implement more formal control process surrounding the use of federal awards where there is segregation between individuals identifying or proposing expenditures/uses of funds and an individual reviewing and approving that expenditure/use. Documentation of review and approval should be retained in all cases. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will implement a more formal review process for the expenditure of federal funds. A detailed list of expenditures to be charged against the federal grant program will be provided to administration for review and approval. Name(s) of the contact person(s) responsible for corrective action: Dina Baas, CFO Planned completion date for corrective action plan: January 1, 2024 If the U.S Department of Health and Human Services has questions regarding this plan, please call Dina Baas at (712) 737-5325.
View Audit 40984
Finding 45982 (2022-002)
Significant Deficiency 2022
Mercy Health
MO
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Finding 2022-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu...
Finding 2022-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Provider Relief Fund Reporting Entity: Mercy Hospital Fort Smith, Mercy Hospital Springfield, Mercy Hospital Oklahoma City, Mercy Hospital Joplin Tax Identification Numbers: 710240352, 440552485, 730579285, 270814858 Period of Availability: 01/01/2020?12/31/2021 (Period 2) and 01/01/2020?06/30/2022 (Period 3) Condition: The amounts reported for net patient service revenue (NPSR) by payer for calendar year 2021 Quarter 4 (CY2021 Q4) were incorrect. However, total NPSR was correct. We tested 5 of 14 Period 2 and 3 PRF Reports submitted to HRSA. For 4 of the 5 Period 2 and 3 PRF reports tested, the NPSR amounts reported by payer were incorrect for CY2021 Q4 as follows (increase/(decrease)): See chart/table in the Corrective Action Plan Cause: Management?s review of the allocation of total NPSR to the payer classification required in the PRF report was not sufficiently precise to detect that the incorrect quarter?s payer percentages were used to allocate gross revenue for CY2021 Q4. Views of Responsible Officials and Planned Corrective Actions: While there was no impact on total NPSR reported for Q4 2021, we agree that the percentages used to allocate gross revenue by payer were incorrect. Going forward, we will provide additional review of payer allocation percentages to ensure accuracy. Responsible Parties: Katie Stecich, Executive Director ? Revenue & AR Valuation Date of Completion: The review process was updated immediately after communication with leadership on March 27, 2023.
View Audit 41573
Finding 45981 (2022-001)
Material Weakness 2022
Mercy Health
MO
Eligibility Allowable Costs / Cost Principles Cash Management
Finding 2022-001 Activities Allowed or Unallowed and Eligibility Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement...
Finding 2022-001 Activities Allowed or Unallowed and Eligibility Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (HRSA COVID-19 Uninsured Program) Mercy Community: Various Award Number: Various Award Period of Performance: 07/01/2021?March 2022 Condition: Mercy Health did not retain supporting documentation over the HRSA COVID-19 Uninsured Program report query logic (the Report) that was developed to identify patients that meet the allowability and eligibility requirements of the HRSA COVID-19 Uninsured Program. In addition, supporting documentation was not retained to validate who had access to modify and run the script, what changes were made to the script, and how any changes to the script were tested and implemented during the fiscal year based on changes to Health Resources and Services Administration (HRSA) guidance. Further, management did not maintain supporting documentation to demonstrate how it validated the completeness and accuracy of the data extracted by the script. In addition, Mercy Health did not retain supporting documentation over its approval of HRSA COVID-19 Program claims, determination of a patient's uninsured/self-pay status, and review of credit balances. While management had a process to identify and review claims for allowability under the HRSA COVID-19 Uninsured Program, determine a patient's uninsured/self-pay status through third-party insurance discovery, and review of credit balances, sufficient supporting documentation was not retained to support internal controls over the process. Cause: Development of the Report occurred outside of the Information Technology (IT) department that would require a formal process for the development of IT reports, access and program changes; the report resided in the Revenue Cycle department. The Revenue Cycle department did not develop internal control over report writing, program changes and user access. In addition, while management represented that the Report?s logic and subsequent changes to the Report?s logic were reviewed, no audit evidence was retained to support internal controls over that process. Management represented it performed a review of claims charged to the HRSA COVID-19 Uninsured Program for allowability; however, supporting documentation to evidence that the internal controls were sufficiently designed and operating effectively was not maintained. Standard policies, procedures, and internal controls over the review for patient insurance coverage and review of credit balances used in the federal program were not suitability designed to address the unique aspects of the HRSA COVID-19 Uninsured Program. Views of Responsible Officials and Planned Corrective Actions: In March 2022, HRSA announced that the HRSA COVID-19 Uninsured Program was ending. Therefore, remediation of internal controls is no longer applicable. If this program is reinstated, Mercy will take the necessary steps to ensure proper documentation is retained to provide evidence of our internal control processes. Responsible Parties: Mercy?s Revenue Management Department Date of Completion: Not applicable since program has ended.
View Audit 41573
Ryder Village Ii, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-2 Reserve for Replacement Deposits. During the months of December 2021 to June 2022 this project has problems to receive their corresponding monthly vouchers. At this date most of the required deposit for 2021 are made. The Project Administrator was oriented to comply with this ...
Finding Number: 2022-2 Reserve for Replacement Deposits. During the months of December 2021 to June 2022 this project has problems to receive their corresponding monthly vouchers. At this date most of the required deposit for 2021 are made. The Project Administrator was oriented to comply with this important monthly requirement in normal conditions.
View Audit 41778
Ryder Village Ii, Inc.
PR
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding Number: 2022-1 Payment of invoices before 30 days of received. During the months of December 2020 to June 2021 this project has problems to receive their corresponding monthly vouchers. This situation doesn?t permit 30 days payments. The project staff was oriented about the importance of mak...
Finding Number: 2022-1 Payment of invoices before 30 days of received. During the months of December 2020 to June 2021 this project has problems to receive their corresponding monthly vouchers. This situation doesn?t permit 30 days payments. The project staff was oriented about the importance of make a payment 30 days after receiving the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received. In some instance is difficult to comply with the dates is particularly when the project has some problem in processing or receive the voucher payment.
View Audit 41778
Finding 45978 (2022-001)
Material Weakness 2022
Tumwater School District No. 33
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
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?s contact person: Melissa Richter, 621 Linwood Ave SE Tumwate...
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?s contact person: Melissa Richter, 621 Linwood Ave SE Tumwater Washington, (360) 709-7011 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider reducing questioned costs. The standard of documentation required by SAO to satisfy ?unmet? need in would have been hard to meet even if the District hadn?t been in the midst of a pandemic. The District has internal controls over asset inventory and provided equipment only to students and staff with unmet needs, and all costs were allowable, reasonable and necessary. We look forward to working with the FCC or other appropriate agency to resolve this finding and we appreciate the guidance that was provided by the FCC, as noted below. The District continues to be open to further dialogue about how to demonstrate its compliance, and upon request or as appropriate will provide additional information, documentation, and/or citation as we navigate the remainder of the audit and resolution process. Guidance from the FCC Devices for remote learning could also be used at school. During the pandemic in Washington State we experienced times when classrooms, schools and or districts were closed by health department and state regulations because of outbreaks. Districts had to be prepared to support remote learning each day with constantly changing guidance on who was allowed to be in person. The following guidance from the Federal Communications Commission, titled ?Emergency Connectivity Fund Common Misconceptions?, ?Misconception #2: If schools have returned to in-class instruction for the upcoming school year, they are not eligible to participate. Answer: This is false. Equipment and services provided to students or school staff who would otherwise lack sufficient access to connected devices, and/or broadband internet access connection while off campus are eligible for Emergency Connectivity Fund Support.? From the Federal Communications Commission Order FCC-CIRC21-93-043021, question 77: ?We think schools are in the best position to determine whether their students and staff have devices and broadband services sufficient to meet their remote learning needs, and we recognize that they are making such decisions in the midst of a pandemic. We, therefore, will not impose any specific metrics or process requirements on those determinations.? And from question 53: ??we are sensitive to the need to provide some flexibility during this uncertain time. If those connected devices were purchased for the purpose of providing students?with devices for off-campus use consistent with the rules we adopt today, we will not prohibit such on-campus use. Anticipated date to complete the corrective action: May 30, 2023
View Audit 41008 Questioned Costs: $1
Finding 45961 (2022-006)
Significant Deficiency 2022
Capital Area Transit System
LA
Allowable Costs / Cost Principles
The Agency has contracted with a vendor to provide them with assistance in ensuring the system of record is properly set up to maintain and track all pay updates and changes. HR Director, Candace Morgan. Timeline 180 days.
The Agency has contracted with a vendor to provide them with assistance in ensuring the system of record is properly set up to maintain and track all pay updates and changes. HR Director, Candace Morgan. Timeline 180 days.
View Audit 41533
Finding 45960 (2022-005)
Material Weakness 2022
Capital Area Transit System
LA
Procurement, Suspension & Debarment § 200.318 § 200.320
The Agency will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with 200.320. The Agency will update our written policies and procedures to ensure that documentation is included regarding the avoidance of the a...
The Agency will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with 200.320. The Agency will update our written policies and procedures to ensure that documentation is included regarding the avoidance of the acquisition of unnecessary or duplicative items. Documentation and policies will include procedures for the competitive bidding of bus parts on a quarterly basis and evidence that purchases are from these bid responses and from the lowest qualified vendor. Procurement will perform an annual review of SAM.gov for all vendors. CFO, Eddriene Sylvester. Timeline 180 days.
View Audit 41533
Finding 45951 (2022-001)
Significant Deficiency 2022
Catskill Central School District
NY
Allowable Costs / Cost Principles HUD Housing Programs
1. Finding-Allowable Costs/Cost Principles- Support of Salaries and Wages: "The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (%) of the IMP ...
1. Finding-Allowable Costs/Cost Principles- Support of Salaries and Wages: "The distribution of the salaries and wages of employees are to be supported by either time certifications or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h. (%) of the IMP Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semiannually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee's total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee." Recommendation/Action: In order to prevent future occurrences of this deficiency, we recommend that management required that copies of these payroll certifications (PAR) be forwarded to the District Treasurer on timely basis. The district business office did complete the PARs for 2021 - 2022, however the last pay period was omitted from the PARs. Status as of June 30, 2018 thru June 30, 2022: The District still does not comply with the required standards of Support of Salaries and Wages. This was due to incomplete or missing forms for various employees throughout the years. We will continue to monitor going forward. Implementation: 2022-2023 Name of Person Implementing the Corrective Action: Lissa Jilek, Business Manager
View Audit 41583
Circles of Care INC
FL
Internal Control / Segregation of Duties Reporting
September 8, 2023 U.S. Department of Health and Human Services, State Department of Children and Families Circles of Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Ro...
September 8, 2023 U.S. Department of Health and Human Services, State Department of Children and Families Circles of Care, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, FL 32940 Audit period: July 1, 2021 - June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARDS 2022-001 Financial Reporting State Opioid Response Discretionary Grant AL # 93.788 Coronavirus Relief Fund AL# 21.019 SAMH - Crisis Prevention and Stabilization CSFA # 60.155 Other Matter required to be reported in accordance with Government Auditing Standards Condition: The Organization did not submit unaudited financial data in an accurate and timely manner to oversight organizations . The audited financial data was submitted to the U.S. Department of Health and Human Services and State Department of Children and Families 15 months after the Organization's fiscal year-end. In addition, there was an error discovered in the initial reporting related to the Crisis Support monthly reports that was noted during our audit procedures. Auditor Recommendations: The Organization should continue to develop and implement internal controls over both internal and external reporting, and the year-end close process to ensure reporting remains accurate and timely, with any unexpected financial data being investigated and corrected before it is reported. The Organization should consider additional staff training on various reporting requirements. Action Taken: Circles of Care is engaging in additional technical assistance that includes ongoing training in required DCF financial forms. To wit, a training meeting facilitated by the CFO of Central Florida Cares Health System (CFCHS) on CF-MH 1037 and Associated Audit is scheduled for 9/11/2023 and will be attended by the organization's CFO, William Vintroux, and also the VP of Business & Finance, Henry Lin. Additionally, the necessary resources to complete the document in a timely fashion will be allocated during the year. The organization's CIO, Iris Garcia, is responsible for testing programming code for the accurate reporting of contractual services to the Managing Entity, CFCHS. To better identify programming errors, additional resources within the Information Technology department will be allocated to routinely test services prior to monthly reporting.
View Audit 41532
Finding 45947 (2022-005)
Significant Deficiency 2022
Philadelphia Public School District
MS
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303
District Response: A. What corrective action will be taken: District will limit expenditures to approved budget amounts. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will cont...
District Response: A. What corrective action will be taken: District will limit expenditures to approved budget amounts. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will continue.
View Audit 41005
Finding 45936 (2022-006)
Significant Deficiency 2022
Philadelphia Public School District
MS
Equipment & Real Property Management § 200.313
District Response: A. What corrective action will be taken: District will review and follow policies and procedures outlining safeguarding equipment purchased with federal grant dollars. B. Who is responsible (name and position): Nathan Wells, Technology and Fixed Assets Clerk C. When will the plan ...
District Response: A. What corrective action will be taken: District will review and follow policies and procedures outlining safeguarding equipment purchased with federal grant dollars. B. Who is responsible (name and position): Nathan Wells, Technology and Fixed Assets Clerk C. When will the plan be implemented? Corrective action started May 5, 2023, and will continue.
View Audit 41005
Finding 45935 (2022-004)
Significant Deficiency 2022
Philadelphia Public School District
MS
Procurement, Suspension & Debarment
District Response: A. What corrective action will be taken: The district will familiarize itself with the requirements of Appendix II to Part 200 and obtain written contracts on all personal service contracts in excess of $10,000. B. Who is responsible (name and position): Dr. Stephen Gregory, Feder...
District Response: A. What corrective action will be taken: The district will familiarize itself with the requirements of Appendix II to Part 200 and obtain written contracts on all personal service contracts in excess of $10,000. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will continue.
View Audit 41005
Finding 45934 (2022-003)
Significant Deficiency 2022
Philadelphia Public School District
MS
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.319 § 200.320 § 200.321
District Response: A. What corrective action will be taken: District will follow all the requirements of 2 CFR 200 with respect to federal procurement requirements. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Correcti...
District Response: A. What corrective action will be taken: District will follow all the requirements of 2 CFR 200 with respect to federal procurement requirements. B. Who is responsible (name and position): Dr. Stephen Gregory, Federal Program Director C. When will the plan be implemented? Corrective action started May 5, 2023, and will continue.
View Audit 41005
Staunton United Methodist Housing Corporation
VA
Cash Management HUD Housing Programs
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue i...
Name of Contact Person: Samuel A. Jones, President, Amurcon Realty Co., Managing Agent Corrective Action: Residual receipts were not remitted to the residual receipts account in a timely manner. Residual receipts are required to be remitted within 60 days of year-end. In order to avoid this issue in the future, surplus cash will be calculated prior to the audit. Proposed Completion Date: This plan was implemented on September 30, 2022, and will be used for all audits going forward.
View Audit 40802
Restart Housing Services, Inc.
MO
HUD Housing Programs Matching / Level of Effort / Earmarking
FINDING 2022-001 ? Replacement Reserve Deposits AL# and Program Expenditures: 14.181 ($1,325,900) 14.181 ($ 50,596) Award Number: N/A Federal Award Year: January 1, 2022 ? December 31, 2022 Questioned Costs: None Condition Found: The reserve for replacement was not funded fully for the ye...
FINDING 2022-001 ? Replacement Reserve Deposits AL# and Program Expenditures: 14.181 ($1,325,900) 14.181 ($ 50,596) Award Number: N/A Federal Award Year: January 1, 2022 ? December 31, 2022 Questioned Costs: None Condition Found: The reserve for replacement was not funded fully for the year ended December 31, 2022. Monthly deposits totaling $5,136 for the year should have been deposited in the account but only $3,434 was deposited. In addition, replacement reserve deposits of $3,852, $5,136 and $3,919 were not made for the years ending December 31, 2020, 2019, and 2018, respectively. Also during 2021, a $4,000 loan was taken from the account by the prior management company. There is no documentation to support HUD approving the withdrawal, and the funds were not paid back to the account by December 31, 2022. In addition, during 2020, HUD approved a $13,357 withdrawal from the account. The funds were transferred to the operating account in March 2020 and again in August 2020. Altogether, a total of $37,112 is due to the replacement reserve account. Corrective Action Plan: The management company is making replacement reserve payments when HUD pays the HAP voucher. The Project was able to make three monthly payments for 2021 and eight for 2022. Management will transfer additional funds from operating to reserve when cash is available. The Project?s goal is be able to pay the current monthly replacement reserve deposit. The amounts due from prior years cannot be funded at this time. Rebecca Hunkins (816-531-8340 ext. 240) is the contact person for this finding. Management anticipates paying all of the 2023 monthly replacement reserve deposits by December 31, 2023.
View Audit 39986
Finding 45929 (2022-002)
Significant Deficiency 2022
Young Men's Christian Association of Trenton Nj/dba Capital Area YMCA
NJ
Internal Control / Segregation of Duties Reporting Significant Deficiency
Corrective action plan: Corrective action plan - Finding #2022-001 In response to the finding #2022-001 late submission of reporting package and data collection form, the Organization experienced turnover in Chief Financial Officer role in the finance department that led to several delays in providi...
Corrective action plan: Corrective action plan - Finding #2022-001 In response to the finding #2022-001 late submission of reporting package and data collection form, the Organization experienced turnover in Chief Financial Officer role in the finance department that led to several delays in providing financial statements on a timely basis. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023. Corrective action plan - Finding #2022-002 In response to the finding #2022-002 prior period adjustment, the Organization identified the error in the reporting period ended June 30, 2021 in fiscal year 2023. The Organization corrected the error and updated their internal controls to identify and detect errors. Position Title of Person Overseeing This Issue: Louise Mccants, CEO Completion Date: The Organization has made the appropriate changes to fully remediate the issue by hiring a new accounting staff in September 2022 and an outsourced CFO in October 2022. The Organization corrected this finding in January 2023.
View Audit 40614
Finding 45928 (2022-001)
Significant Deficiency 2022
YWCA of Missoula
MT
Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development YWCA Missoula and YWCA Missoula Title Holding Company respectfully submit the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: JCCS, P.C. 321 W Broadway, 4th Floor Missoula, MT...
U.S. Department of Housing and Urban Development YWCA Missoula and YWCA Missoula Title Holding Company respectfully submit the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: JCCS, P.C. 321 W Broadway, 4th Floor Missoula, MT 59802 Audit period: The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 REVENUE RECOGNITION Recommendation: We recommend the Organization implement procedures to closely review grant agreements to ensure unconditional, multi-year grants are recorded in accordance with U.S GAAP. Action Taken: We concur with the recommendation, and it was implemented effective March 23, 2023. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call me, Jen Euell, at (406) 543-6691. Sincerely yours, Jen Euell Executive Director
View Audit 40563
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