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Simmons University
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management?s Views and Corrective Action Plan The University implemented two new systems (Student Information System ? Workday, and Financial Aid System ? PowerFaids) that each are an important part of managing our Federal Student Aid. Most of the building and configuring of these systems happened...
Management?s Views and Corrective Action Plan The University implemented two new systems (Student Information System ? Workday, and Financial Aid System ? PowerFaids) that each are an important part of managing our Federal Student Aid. Most of the building and configuring of these systems happened prior to FY22 with the full launch in production taking place for the Fall 2021. Understandably, some of the integrations of these two systems were not able to be tested prior to Fall of 2021 (ex: actual disbursement of federal loans) and therefore, required significant time and effort in the Fall and beyond to ensure everything worked and students were able to receive funding while also building out and documenting required communications, processes, and compliance protocols. Additionally, we had turnover within the Associate Director of Financial Aid and Loan Manager role in March 2022. The implementation coupled with this staffing issue created a one-time set of circumstances that are outside of the standard oversight and management of our Federal Student Aid funds and processes. Please refer to the response to each individual finding as follows: Finding 2022-002: Borrower data and reconciliation reporting Award Information Cluster: Student Financial Assistance Agency: Department of Education Award Name: Federal Direct Student Loans Award Year: July 1, 2021 ? June 30, 2022 Assistance Listing Number: 84.268 As mentioned above, the University implemented two brand new systems (Student Information System ? Workday, and Financial Aid System ? PowerFaids) that each are an important part of managing our Federal Student Aid. During the first month of the Fall term there were significant challenges with the communication between these systems, which resulted in our first group of loans being disbursed in the last few days of September 29, 2021. It is a known issue that any loans that disburse at the end of the month are not included in the Federal SAS Reconciliation file and as a result this disbursement resulted in significant errors. Ultimately, the University was not able to finalize this reconciliation for this month. As mentioned above, the Financial Aid Office was restructured to provide even greater oversight over our Federal funds. Under the restructured office, the new Associate Director and Manager of Loans and Pell Grants has documented all processes, including reconciliation. Additionally, we created an automated report that is generated after the SAS is received and loaded into PowerFaids. A notification is sent to both the Associate Director/Loan Manager as well as the Director of Financial Aid Systems, Reporting and Compliance to provide documentation that the report was run. The Loan Manager reports to the Director of Financial Aid Systems, Reporting and Compliance who signs the completed SAS reconciliations. This process was fully put into place, including signature, for the 2022-2023 academic year beginning with the September 2022 Reconciliation. The Director of Financial Aid Systems, Reporting and Compliance, Amanda Galban, who can be reached at amanda.galban@simmons.edu, is responsible for the implementation of this corrective action plan.
View Audit 19033
Simmons University
MA
Student Financial Aid Matching / Level of Effort / Earmarking
Management?s Views and Corrective Action Plan The University implemented two new systems (Student Information System ? Workday, and Financial Aid System ? PowerFaids) that each are an important part of managing our Federal Student Aid. Most of the building and configuring of these systems happened...
Management?s Views and Corrective Action Plan The University implemented two new systems (Student Information System ? Workday, and Financial Aid System ? PowerFaids) that each are an important part of managing our Federal Student Aid. Most of the building and configuring of these systems happened prior to FY22 with the full launch in production taking place for the Fall 2021. Understandably, some of the integrations of these two systems were not able to be tested prior to Fall of 2021 (ex: actual disbursement of federal loans) and therefore, required significant time and effort in the Fall and beyond to ensure everything worked and students were able to receive funding while also building out and documenting required communications, processes, and compliance protocols. Additionally, we had turnover within the Associate Director of Financial Aid and Loan Manager role in March 2022. The implementation coupled with this staffing issue created a one-time set of circumstances that are outside of the standard oversight and management of our Federal Student Aid funds and processes. Please refer to the response to each individual finding as follows: Finding 2022-001: Returns of Title IV Funds Award Information Cluster: Student Financial Assistance Cluster Grantor: Department of Education Award Name: Federal Direct Student Loans Award Year: July 1, 2021 ? June 30, 2022 Assistance Listing Number: 84.268 In implementing PowerFaids we were required to set up our own Selection Sets (set group of criteria) for managing all of the disbursements (positive or negative) for each type of fund. For all of our loan funds, we used criteria that included requiring that the particular term have at least half-time enrollment. We used this selection set to disburse (increase or decrease) both the loan to the Student Account (in Workday) as well as to get on the Books with FSA (through COD). We realized that students who took a Leave of Absence or Withdrew from the University needed their own selection set because they would have been updated to have zero credits in the term they took a leave or withdrew. The two instances where we were late in adjustment, we were in the middle of the staffing situation. Documentation had not been written by the Loan Manager at that time. Once we identified the issue with the selection set for students who were withdrawn or on a leave of absence, we reviewed all students with this condition, corrected refunds as appropriate and ensured this was corrected moving forward. The Director of Financial Aid saw a need to have greater oversight on our Federal Funds. She began a process of restructuring the Office as of February 21, 2022 so that the Loan Manager position no longer had direct reports and their main responsibility is the management of federal and private loan portfolios and the federal Pell grant fund. Processes have been documented and all selection sets and processes are managed by this new Associate Director (Loan Manager) who now reports directly to the newly created Director of Financial Aid Systems, Reporting and Compliance April 21, 2022. We do not foresee further issues with return of funds within the required 45-day timeline. The Assistant Vice President, Enrollment Student Services & Director of Financial Aid, Amy Staffier, who can be reached at amy.staffier@simmons.edu, is responsible for the implementation of this corrective action plan.
View Audit 19033
Edward Romero Terrace
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Edward Romero terrace respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit...
Oversight Agency for Audit, Edward Romero terrace respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: October 1, 2021 through September 30, 2022 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 - Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should comply with HUD regulations for executing the required rent change as of its effective date and all earned revenue recorded in the correct period. Action Taken: Management has provided additional training on HUD regulations, inclusive of the timely processing of authorized rent changes. If the Oversight Agency for Audit has questions regarding the plan, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 18919
Finding 15866 (2022-003)
Significant Deficiency 2022
Walhalla Community Hospital Association
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra F...
Finding 2022-03 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Debra Fraser, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program?s reserve fund is completed with formal documentation noting the review. Anticipate Completion Date: 3/27/2023
View Audit 18909
Nhhi-St. Paul Barrier Free Housing Corporation
MN
Questioned Costs HUD Housing Programs
NHHI - ST. PAUL BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-11423 CORRECTIVE ACTION PLAN Year Ended September 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul Barrier Free Housing Corporation respectfully submits the following correcti...
NHHI - ST. PAUL BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-11423 CORRECTIVE ACTION PLAN Year Ended September 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 223 (f), ASSISTANCE LISTING NUMBER 14.155 The Project withdrew $1,455 from the replacement reserve account for an invoice that was unpaid as of September 30, 2022. Recommendation: The Project should pay the open invoice. Action Taken: The Project agrees with the finding. The Project paid the open invoice in October, 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher 651-639-9799.
View Audit 18908 Questioned Costs: $1
Finding 15833 (2022-030)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.208 § 200.332 § 200.339 § 200.501 § 200.513
Finding: The University of Washington did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Global AIDS program received required single or program-specific audits, and that it followed up on findings and issued management decisions...
Finding: The University of Washington did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Global AIDS program received required single or program-specific audits, and that it followed up on findings and issued management decisions. Questioned Costs: Assistance Listing # 93.067 93.067 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The University maintains that there are adequate internal controls to ensure the Global AIDS program complies with the requirements for pass-through entities as outlined in Uniform Guidance 2 CFR ? 200.332 and the university policy incorporated in Grants Information Memorandum 8. As noted in the finding, the University uses a certification process to obtain information and documentation needed, such as audited financial statements, from each subrecipient and perform a risk assessment using standard risk criteria. For the one exception identified by the auditors, the University misinterpreted the response provided by the subrecipient regarding whether it expended $750,000 or more in federal awards during the fiscal year. Although the single or program specific audit report was not obtained and reviewed, a risk assessment was performed on the subrecipient. With a medium risk rating, the subrecipient was subject to monitoring at the program level throughout the project during the period in question, in accordance with University policy. The University will: ? Update the certification process with all subrecipients to confirm if federal expenditures during a fiscal year exceed the $750,000 threshold to require a single or program-specific audit. ? Issue written management decisions for all applicable audit findings. ? Ensure subrecipients develop and perform acceptable corrective actions to address all audit recommendations, if applicable. Completion Date: Estimated September 2023 Agency Contact: Erick Winger Controller 4300 Roosevelt Way NE Seattle, WA 98195 (206) 543-5322 erickw@uw.edu
View Audit 23129
Finding 15832 (2022-029)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring
Finding: The University of Washington did not have adequate internal controls over and did not comply with requirements to ensure it filed reports required by the Federal Funding Accountability and Transparency Act. Questioned Costs: Assistance Listing # 93.067 93.067 COVID-19 Amount $0 St...
Finding: The University of Washington did not have adequate internal controls over and did not comply with requirements to ensure it filed reports required by the Federal Funding Accountability and Transparency Act. Questioned Costs: Assistance Listing # 93.067 93.067 COVID-19 Amount $0 Status: Corrective action in progress Corrective Action: The University acknowledges that one report related to the Global AIDS program subaward modification was not submitted during the audit period in accordance with Federal Funding Accountability and Transparency Act (FFATA) requirements. The University: ? Submitted the required report as of May 2023. ? Reviewed all subaward actions (new subawards and modifications) for the program active during fiscal year 2022 and verified that no additional reports were missed. The University maintains that solid and effective controls are already in place related to FFATA reporting, but acknowledges that the current process can be enhanced through better use of the data in the Sponsored Projects Administration and Electronic Research Compliance (SPAERC) system. The University will: ? Strengthen management monitoring process to ensure compliance with FFATA reporting requirements. ? Design a report to assist in the identification and review of FFATA-reportable actions. Implementation of this process is expected to occur in fiscal year 2024. Completion Date: Estimated December 2023 Agency Contact: Erick Winger Controller 4300 Roosevelt Way NE Seattle, WA 98195 (206) 543-5322 erickw@uw.edu
View Audit 23129
Finding 15831 (2022-028)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516
Finding: The University of Washington did not establish adequate internal controls to ensure payments to contractors and subrecipients for the Global AIDS program were allowable, properly supported and within the period of performance. Questioned Costs: Assistance Listing # 93.067 93.067 COV...
Finding: The University of Washington did not establish adequate internal controls to ensure payments to contractors and subrecipients for the Global AIDS program were allowable, properly supported and within the period of performance. Questioned Costs: Assistance Listing # 93.067 93.067 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The University partially concurs with the finding. The University disagrees with the auditors? assertion that internal controls were inadequate to ensure payments to contractors and subrecipients of the Global AIDS program were allowable, properly supported, and within the period of performance. Payments to country offices The University administers the program through its International Training and Education Center for Health (I-TECH), a center in the University?s Department of Global Health, with staff in various locations worldwide. I-TECH country offices are not contractors but are an extension of the University. The audit identified one of 58 payments in the test sample (1.7 percent) that did not meet the approval requirements set forth in I-TECH?s standard operating procedures. Based on the error percentage, the University disagrees with this part of the finding. Payments to contractors The University?s current payment process to contractors has multiple approval requirements. Upon receipt, program/budget manager reviews and approves individual invoices prior to input into the University?s procurement system by the I-TECH accounts payable administrator. The system requires compliance approval from the account payable supervisor or other manager, as well as funding approval from the budget manager prior to payment. Approvals of Budget Activity Reports (BARS) are not part of the approval process for contractor payments, but are post-payment reviews by budget managers of monthly expenses posted to the budget to ensure they are within expectations. The University disagrees with the exceptions identified in the finding related to payments to contractors. The exceptions noted were payments made to country offices instead of contractors, the supporting approvals of which were provided to the auditors on April 26, 2023, prior to the completion of fieldwork. Subrecipient reimbursements Contract managers review each subrecipient invoice for reasonableness, allowability and allocability, and require approval by both budget managers and principal investigators (PI) prior to payment in the University?s procurement system. The auditors reviewed and verified PI approvals for each selected subrecipient with no exception identified. It should be noted that approvals of BARS are also not part of the approval process for payments to subrecipients. The University acknowledges that documentation related to BARS reviews by budget managers was not available for 52 of the transactions tested and agrees that improvement is needed for retaining documentation of monthly reviews. In response to the finding, the University has started saving BARS review documentation on the server to ensure the documents are readily available. Completion Date: April 2023 Agency Contact: Erick Winger Controller 4300 Roosevelt Way NE Seattle, WA 98195 (206) 543-5322 erickw@uw.edu
View Audit 23129
Finding 15816 (2022-027)
Material Weakness 2022
State of Washington C/o Office of Financial Management
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with federal level of effort requirements for the Education Stabilization Fund program. Questioned Costs: Assistance Listing # 84.425D COVID-19 84.425R COVID-19 94.425U COVID-19 84.425...
Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with federal level of effort requirements for the Education Stabilization Fund program. Questioned Costs: Assistance Listing # 84.425D COVID-19 84.425R COVID-19 94.425U COVID-19 84.425V COVID-19 Amount $0 Status: Corrective action not taken Corrective Action: The Office does not concur with the finding. The Office performed the maintenance of effort (MOE) calculations in accordance with the guidance provided by the U.S. Department of Education (ED). Based on appropriations and past funding, it was determined that the fiscal year 2022 expenditure level did not meet the MOE requirement. The Office followed the federal guidance and directions from a legislative proviso in the enacted state budget (Chapter 334, Laws of 2021, Sec. 954) and submitted a waiver request for fiscal years 2022 and 2023. The waiver was submitted before ED?s stipulated deadline of December 31, 2021. ED?s website confirmed an MOE waiver request was received from Washington state and the status of the request is currently listed as ?under review.? The Office maintains adequate internal controls and has followed all federal and state requirements with due diligence in requesting the MOE waiver. The approval process rests with the federal grantor, and the waiver has not been disapproved. In addition, the Office has been meeting with ED on a monthly basis and is already consulting with the grantor regarding the pending waiver request. The Office will also continue to work with the Legislature, which is the state-level authority for state appropriations, to monitor any updates to federal requirements. Completion Date: Not applicable Agency Contact: Brian Tinney Statewide Accounting Director PO Box 43127 Olympia, WA 98504-3127 (564) 999-1781 brian.tinney@ofm.wa.gov
View Audit 23129
Finding 15815 (2022-001)
Material Weakness 2022
South Central Cusd 401
IL
Questioned Costs Cash Management Reporting
Finding Synopsis: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records indicated less expenditures incurred than what was requested on the report. Action Steps: Grant expenditure reports will be reconciled to accounting records for the time pe...
Finding Synopsis: During audit testing of the expenditure reimbursement request reports, it was noted the accounting records indicated less expenditures incurred than what was requested on the report. Action Steps: Grant expenditure reports will be reconciled to accounting records for the time period of the expenditure report and for the grant project in its entirety prior to the filing of each expenditure report. Contact person(s): Kerry Herdes, Superintendent and Virginia Keen, Bookkeeper. Anticipated Completion Date: September 1, 2022.
View Audit 22537 Questioned Costs: $1
Finding 15799 (2022-001)
Significant Deficiency 2022
The International Center for Journalists, Inc.
DC
Subrecipient Monitoring Reporting
Views of Responsible Officials and Planned Corrective Actions: All applicable subawards (including any cost-related modifications) are now registered in the FFATA Subaward Reporting System (FSRS.gov). ICFJ?s Budget & Compliance Officer carefully reviews all new Federal awards received by ICFJ to ens...
Views of Responsible Officials and Planned Corrective Actions: All applicable subawards (including any cost-related modifications) are now registered in the FFATA Subaward Reporting System (FSRS.gov). ICFJ?s Budget & Compliance Officer carefully reviews all new Federal awards received by ICFJ to ensure all applicable subawards are registered at FSR.gov in compliance with FFATA requirement. Periodic trainings on FFATA compliance for all staff who work on federally-funded awards have been conducted and are scheduled at least annually. FFATA requirement is a checklist item during onboarding of new awards.
View Audit 22274
Finding 15797 (2022-001)
Significant Deficiency 2022
Lake Erie Preparatory School
OH
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
View Audit 21372
Princeville Development Corporation
NC
Matching / Level of Effort / Earmarking
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 27, 2023 ...
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN February 27, 2023 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation, respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2022-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Partnerships' funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD
View Audit 20240
Finding 15792 (2022-001)
Significant Deficiency 2022
Medford Area Public School District
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Financial Statement Findings Finding Number: 2022-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's...
Financial Statement Findings Finding Number: 2022-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District's small size and limited staff the District does review and take responsibility for these statements. Name of Responsible Person: Audra Brooks, Director of Business Services Projected Implementation Date: N/A
View Audit 18907
Finding 15788 (2022-001)
Significant Deficiency 2022
El Paso Leadership Academy
TX
Significant Deficiency
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 18906
City of Biddeford
ME
Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: When the City originally received the assistance from the American Rescue Plan Act, they intended to use part of that money to fund bonus pay to municipal workers who worked during the COVID crisis. Rather than only giving bonuses to public safety workers,...
Management Response/Corrective Action Plan: When the City originally received the assistance from the American Rescue Plan Act, they intended to use part of that money to fund bonus pay to municipal workers who worked during the COVID crisis. Rather than only giving bonuses to public safety workers, Council voted that it was appropriate to compensate any employee who worked during a certain period of time out of City general funds. However, prior to the first report coming due, the guidelines were updated to include the standard allowance of up to $10 million of the allocation as Revenue Replacement. Revenue Replacement may fund any general government service, including salaries and fringe benefits, with only a few exceptions for debt service and pension contributions. Management elected at this time to elect to use the standard allowance. As noted above, management had already determined that they would expend ARPA funds for public safety workers (i.e., police and fire, and certain clerical staff who came back to work in person prior to the emergency being lifted), and these salaries and benefits were included in the Revenue Replacement on the March, 2022 report. It was not until June 21, 2022 that management transferred the bonus pay for the remaining employees; therefore, management did not consider these funds obligated or expended to the grant until they were transferred.
View Audit 18903
Finding 15786 (2022-002)
Significant Deficiency 2022
United Way of Thurston County
WA
Subrecipient Monitoring
Auditor?s Recommendations: The Organization should communicate the compliance requirements for staff involved in the distribution of funds to sub-recipients. The staff should conduct the required procedures to monitor the use of funds, check status of programs and obtain regular updates sufficient...
Auditor?s Recommendations: The Organization should communicate the compliance requirements for staff involved in the distribution of funds to sub-recipients. The staff should conduct the required procedures to monitor the use of funds, check status of programs and obtain regular updates sufficient to satisfy themselves regarding the appropriate use of funds in accordance with the requirements of the federal award and any related contracts. Response: Finance Director, Richele Center, will update the finance policies with the procurement policy including a section concerning Federal Awards. This new section will include guidance for Budget Managers requiring them to create a system of monitoring the appropriate use of funds for each project or sub recipient based on specific federal award. Budget Managers will be responsible for creating and implementing a timeline, and procedures sufficient to ensure their confidence that the funds are being used appropriately based on the contract. Budget Managers will provide documentation of monitoring to Finance Director, Richele Center, for auditing purposes. Timing of Remediation: This updated policy will be completed by the Finance Director, Richele Center by March 23, 2023.
View Audit 18901
Finding 15785 (2022-001)
Significant Deficiency 2022
United Way of Thurston County
WA
Procurement, Suspension & Debarment
Auditor's Recommendations The Organization should adopt Procurement Policy including a section concerning Federal Awards including a section on verifying the status of each potential sub-recipient before disbursement of Federal funds. Executive Director, Christian Wells, will review and approve thi...
Auditor's Recommendations The Organization should adopt Procurement Policy including a section concerning Federal Awards including a section on verifying the status of each potential sub-recipient before disbursement of Federal funds. Executive Director, Christian Wells, will review and approve this policy and UWTC Board of Directors will approve this policy. Response: Finance Director, Richele Center, will update the United Way of Thurston's set of finance policies with a procurement policy including a section concerning federal awards. Sub-Recipients will be verified before disbursement of Federal funds and sample language prepared for inclusion in contracts with sub-recipients that details this requirement. The new PP will include the following language. Budget Managers who allocate Federal funding will be required to read and sign a document stating that they are aware of the Federal provisions requiring contract language around Suspension and Debarment, ensure that language exists in sub-recipient contracts, confirm with Finance Director that the sub-recipients have been checked prior to fund distribution using the SAM.gov registration. Finance Director will develop a process for checking sub-recipient debarment status and include language outlining the program in the PP. Finance Director will be responsible for working with the Budget Manager to verify all sub-recipients have been checked for debarment prior to disbursing future Federal funding. Timing of remediation completion: Finance Director, Richele Center, will complete by March 23, 2023.
View Audit 18901
Finding 15784 (2022-007)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Matching / Level of Effort / Earmarking
Management agrees with the finding and the recommendation. Effective December 1, 2022 all IRP supported loans will require proof of appropriate workers compensation insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470...
Management agrees with the finding and the recommendation. Effective December 1, 2022 all IRP supported loans will require proof of appropriate workers compensation insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 1, 2022
View Audit 18897
Finding 15783 (2022-006)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Matching / Level of Effort / Earmarking
Management agrees with the finding and the recommendation. Effective December 1, 2022, all IRP supported loans without a documented exception will require adequate life insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-...
Management agrees with the finding and the recommendation. Effective December 1, 2022, all IRP supported loans without a documented exception will require adequate life insurance prior to loan closing. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 1, 2022
View Audit 18897
Finding 15782 (2022-005)
Significant Deficiency 2022
Vermont Economic Development Authority
VT
Matching / Level of Effort / Earmarking
Management agrees with the finding and the recommendation. Management will implement a new loan review checklist to document a second review for each new loan by an individual other than the employee responsible for setting up the loan. Management will also implement a loan file maintenance checkli...
Management agrees with the finding and the recommendation. Management will implement a new loan review checklist to document a second review for each new loan by an individual other than the employee responsible for setting up the loan. Management will also implement a loan file maintenance checklist for secondary review of each loan system change subsequent to initial setup, to be completed by an individual other than the employee responsible for making the change. Responsible Party: Thad Richardson Chief Financial Officer Phone: (802) 828-5470 Anticipated Completion Date: December 31, 2022
View Audit 18897
Trinity Health
MI
Reporting § 200.328 § 200.329
The finance office will ensure proper education and administration of HEERF grant requirements. Cross training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met. Future grant requirements will be noted on planning c...
The finance office will ensure proper education and administration of HEERF grant requirements. Cross training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met. Future grant requirements will be noted on planning calendars, discussed at monthly meetings, and reviewed for assignment and compliance. Cross coverage will be planned with the financial aid office and senior accountant as needed for reporting deadlines.
View Audit 18892
Trinity Health
MI
Questioned Costs Cash Management
The College?s business administration implemented training and oversight of HEERF disbursements and incorporated levels of review as outlined in the program agreement. To ensure proper oversight, the College?s business administration now submits a list of their requests of qualifying expenditures to...
The College?s business administration implemented training and oversight of HEERF disbursements and incorporated levels of review as outlined in the program agreement. To ensure proper oversight, the College?s business administration now submits a list of their requests of qualifying expenditures to Finance. Finance reviews the expenses and ensures the payments were processed. Finance notifies the College?s business administration when draw down of the HEERF funds is appropriate.
View Audit 18892 Questioned Costs: $1
Trinity Health
MI
Questioned Costs Cash Management
The Senior Finance Director is now overseeing and ensuring compliance and education within the business office, along with support from the new leadership within the President?s office. Cross-training and education will occur with the College?s administration and business office to ensure regulatory...
The Senior Finance Director is now overseeing and ensuring compliance and education within the business office, along with support from the new leadership within the President?s office. Cross-training and education will occur with the College?s administration and business office to ensure regulatory standards and requirements are met.
View Audit 18892 Questioned Costs: $1
Trinity Health
MI
Student Financial Aid Matching / Level of Effort / Earmarking Cash Management
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the s...
The College?s Financial Aid office has instituted a reconciliation process that is now completed monthly, with timely and appropriate levels of review of the reconciliations. All previous month?s reconciliations were performed and reviewed, and the monthly reconciliation process is now part of the standard month-end procedures.
View Audit 18892
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