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Corrective Action Plans

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Finding 44891 (2022-002)
Significant Deficiency 2022
University of Miami
FL
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
2022-002: FOL and Pell Reporting Management Views and Opinion ...
2022-002: FOL and Pell Reporting Management Views and Opinion The University of Miami acknowledges that the disbursements as reflected on the individual student account were different by one day from the date reported to COD (Common Origination and Disbursement system). This error occurred due to the timing of scheduled jobs to run financial aid disbursement. The file process to disburse jobs ran late at night prior to midnight, but the job to post the disbursed aid ran after midnight and therefore showed a day later than reflected on the financial aid system. Corrective Action Plan In mid-August 2022, the University changed the evening job schedule to ensure that Federal financial aid will be both disbursed from the-financial aid system and posted to the Student Account on the same calendar day. This evening schedule job change will resolve this situation moving forward. Timeline for Action Plan The underlying issue was already corrected in August 2022. Responsible Individuals Daniel T. Barkowitz Roosevelt Deleveaux Norma De La 0
View Audit 46839
Finding 44890 (2022-001)
Significant Deficiency 2022
University of Miami
FL
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
2022-001 Enrollment Reporting Management Views and Opinion ...
2022-001 Enrollment Reporting Management Views and Opinion Graduation Status Change UM management agrees that I out of 40 students had graduated but whose graduation status change was not reported at the campus or program level. While this student's graduation status change was not reported at the campus or program level, the student's record was reported as withdrawn within the allotted 60 days and therefore NSLDS was aware student was no longer enrolled. Enrollment Status Change UM management agrees that 14 out of 40 students' program level withdrawal date did not match their campus level withdrawal date. While all the students' withdrawal statuses were reported within the NSDLS guidelines and the final day of the Fall 2021 semester was used for their campus level withdrawal date, the first day of the Spring 2022 semester was incorrectly used for the program level withdrawal date. Corrective Action Plan Graduation Status Change Management will expand on the current controls in place by adding a review process for those student accounts that require manual status changes. Enrollment Status Change Management will expand on the current controls in place by adding a review process for those student accounts that require manual status updates based on the National Student Clearinghouse (NSC) Error Resolution Report. Timeline for Action Plan Graduation Status Change The review process for graduation status changes was implemented effective December 9, 2022. Enrollment Status Change The review process for enrollment status changes was implemented effective December 9, 2022. Responsible Individuals Allen Augustin, Associate Registrar
View Audit 46839
Finding 44889 (2022-005)
Significant Deficiency 2022
University of Miami
FL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.303
2022-005 Reporting Management Views and Opinion UM management agrees that the PRF Period 1 reporting submission was subseq...
2022-005 Reporting Management Views and Opinion UM management agrees that the PRF Period 1 reporting submission was subsequently revised to remove $14,854,235 of Other Provider Relief Fund Expenses. The Other Provider Relief Fund Expenses removed from the Period 1 submission were allowable. However, given the dynamic reporting guidance and best practices circulated subsequent to the Period 1 reporting submission, it was determined by management to utilize lost revenues to support the PRF funding rather than expenses incurred. Corrective Action Plan UM management believes this to be an isolated incident due to the novel COVID-19 virus. While management will work to avoid the need for revised reporting submissions, management will continue to ensure the reports align with the latest guidance and best practices. Timeline for Action Plan UM management identified the need for a revised report and has already completed the revised submission. Responsible Individuals Charity Fannin, Chief Accounting Officer Craig McAllister, Assistant VP Risk Management
View Audit 46839
Finding 44887 (2022-004)
Significant Deficiency 2022
University of Miami
FL
Reporting Matching / Level of Effort / Earmarking § 200.303
2022-004 Reporting Management Views and Corrective Action Plan Quarterly Report Posting There was minimal reporting guida...
2022-004 Reporting Management Views and Corrective Action Plan Quarterly Report Posting There was minimal reporting guidance available during the initial HEERF I disbursement period. Although there are no more funds to report, UM management will ensure to follow the guidelines of reporting, and all required content is timely posted on the UM website. Quarterly Report Submission While the submission to the Department of the Education was on time, the posting on the website was slightly delayed for calendar quarters ended June 30, 2021, and September 30, 2021. Although funds have been fully disbursed, UM management will complete future required reports with ample time to allow the website team to post the required content prior to the deadline. Additionally, UM management will confirm posting took place by the deadline for tracking and assurance purposes. Quarterly Report Data Based on input from financial aid, the differences are immaterial and could be due to appeals granted after publication. The quarter report ended June 30, 2021, posted on the UM website, has a percentage error of 2.9% in the total amount distributed to students. The quarter report that ended December 31, 2021, posted on the UM website, has a percentage error of 0.2% in the total amount distributed and 0.9% in the total number of eligible students. Although funds have been fully disbursed, UM management will ensure compliance with reporting guidelines, and we will update the website if appeals have been granted after the reporting deadline. Timeline for Action Plan The corrective action plan will begin immediately with the first quarter of the calendar year 2023. Responsible Individuals Aintzane Celaya, Associate Vice President Financial Planning & Analysis and Chief Budget Officer
View Audit 46839
Finding 44885 (2022-001)
Significant Deficiency 2022
State Theatre Center for the Arts, Inc.
PA
Internal Control / Segregation of Duties
State Theatre Center for the Arts, Inc. respectively submits the following corrective action plan for the year ended May 31, 2022. Name and Address of Independent Public Accounting Firm: Campbell, Rappold & Yurasits LLP, 1033 S. Cedar Crest Blvd., Allentown, PA 18103 Audit Period: Year Ended May 3...
State Theatre Center for the Arts, Inc. respectively submits the following corrective action plan for the year ended May 31, 2022. Name and Address of Independent Public Accounting Firm: Campbell, Rappold & Yurasits LLP, 1033 S. Cedar Crest Blvd., Allentown, PA 18103 Audit Period: Year Ended May 31, 2022 Section II Findings ? Financial Statement Audit Significant Deficiencies 2022-001 Recommendation: Management and the Board of Directors should remain involved in the financial affairs of the Organization to provide additional oversight controls. Action Taken: Management agrees with the recommendation. Management and the Board of Directors will continue to be involved in the financial affairs of the Organization. The Organization does not believe it would be feasible or fiscally responsible to hire enough individuals to achieve proper segregation of duties.
View Audit 46832
Finding 44881 (2022-001)
Significant Deficiency 2022
Alight
MN
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Views of Responsible Officials and Planned Corrective Actions: Executive leadership at Alight determined that the investigation uncovered an extensive breakdown in values and culture within the Alight Uganda program. At this time, Alight has taken the following actions: ? Immediate action was taken ...
Views of Responsible Officials and Planned Corrective Actions: Executive leadership at Alight determined that the investigation uncovered an extensive breakdown in values and culture within the Alight Uganda program. At this time, Alight has taken the following actions: ? Immediate action was taken to terminate employment with all staff involved in the malfeasance. ? The Uganda leadership team is in the process of being rebuilt. An interim Country Director was appointed and vacancies recruited and hired. ? Fraud training was provided and attended by almost 60 staff across Alight including Ugandan staff. ? Alight?s anonymous global reporting portal was upgraded with communication and training provided to all Alight country programs. ? Alight?s executive leaders conducted policy, procedures and fraud notification training with the Uganda staff including how to report suspected incidence of fraud. ? Executive leaders and Uganda leaders are routinely traveling to field offices to review operations and provide staff the opportunity to report issues. Executive leadership at Alight believes these actions have re-established appropriate values, culture and processes within Uganda and reinforced their importance across Alight countries. Additional fraud training and reporting will be scheduled in fiscal year 2023.
View Audit 44660
Finding 44873 (2022-002)
Significant Deficiency 2022
West Virginia Perinatal Partnership, Inc.
WV
Reporting Internal Control / Segregation of Duties
2022-002 CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Starting in 2023, the Financial Director shares all grant reports wi...
2022-002 CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Starting in 2023, the Financial Director shares all grant reports with the Executive Director for review and approval prior to their submission.
View Audit 40204
West Virginia Perinatal Partnership, Inc.
WV
Reporting
2022-001 TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the cont...
2022-001 TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. To remediate the finding, the Executive Director plans to request approval from the grantors of an extension of quarterly reconciliation report filings in the event any contract is entered into past the reporting deadlines. Due to the timing of the start of the 2022 audit being after the reconciliation report deadlines for this fiscal year, we expected to have this finding repeated. To remedy this concern, we will request retroactive approval for a filing extension of the reports or a waiver of the late filings due to it being a result of delayed contract approval from our grantor for 2023.
View Audit 40204
Finding 44830 (2022-004)
Material Weakness 2022
Lee County
IA
Internal Control / Segregation of Duties
2022-004 Segregation of Duties over Federal Revenues Each official will review office procedures and attempt to maximize the best internal control. With limited staff, we will attempt to segregate duties as much as possible. We will consider using other officials as necessary. We will explore having...
2022-004 Segregation of Duties over Federal Revenues Each official will review office procedures and attempt to maximize the best internal control. With limited staff, we will attempt to segregate duties as much as possible. We will consider using other officials as necessary. We will explore having state reimbursements directly deposited at the County Treasurer. Cindy Renstrom Budget Director (319) 372-3705 June 30, 2023
View Audit 47922
Finding 44829 (2022-002)
Significant Deficiency 2022
Communidad Del Retiro (a Project of the Municipality of San Juan)
PR
HUD Housing Programs Eligibility Significant Deficiency
Finding Number: 2022-002 Title and Program Name: HUD Title 24 Part 982 - Section 8 Housing Choice Vouchers Program -CFDA No. 14.871 Category and Award No.: Internal Controls-Eligibility Form HUD-92006, Supplement to Application for Federally Assisted Housing. Section 8 - Award # RQ006 Management...
Finding Number: 2022-002 Title and Program Name: HUD Title 24 Part 982 - Section 8 Housing Choice Vouchers Program -CFDA No. 14.871 Category and Award No.: Internal Controls-Eligibility Form HUD-92006, Supplement to Application for Federally Assisted Housing. Section 8 - Award # RQ006 Management Response and/or Corrective Action: The Municipality of San Juan concurs with the finding. As part of the corrective action plan, the Housing Department incorporated the Form HUD-92006 into the system so that it could be included as part of the recertification documents kit. The forms can be filed on the participants case on paper and in a digital form.. Assigned Responsibility: Isamar Pina Rivera (787)480-5500 Director of Housing Department Status: June 30, 2023
View Audit 46034
Finding 44828 (2022-001)
Significant Deficiency 2022
Communidad Del Retiro (a Project of the Municipality of San Juan)
PR
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Finding Number: 2022-001 Title and Program Name: HUD Title 24 Part 982 - Section 8 Housing Choice Vouchers Program -CFDA No. 14.871 Category and Award No.: Internal Controls ? Special Test - Housing Quality Standards Inspection - Housing Quality Standards Enforcement. Section 8 - Award # RQ006 M...
Finding Number: 2022-001 Title and Program Name: HUD Title 24 Part 982 - Section 8 Housing Choice Vouchers Program -CFDA No. 14.871 Category and Award No.: Internal Controls ? Special Test - Housing Quality Standards Inspection - Housing Quality Standards Enforcement. Section 8 - Award # RQ006 Management Response and/or Corrective Action: The Municipality of San Juan concurs with the finding. As part of the corrective action plan, the Housing Department appointed an Area Supervisor in January 2023, to oversee the Compliance of Eligibility requirements. The department established as internal control procedures to monthly issue the inspections report to: - verify any backload case of recertifications to be able to reschedule on the recertification term period. -or cases suspended due to deficiencies (HQS) and enforce the repairs or give a new voucher to the affected families. Assigned Responsibility: Isamar Pina Rivera (787)480-5500 Director of Housing Department Status: June 30, 2023
View Audit 46034
Finding 44827 (2022-003)
Significant Deficiency 2022
Communidad Del Retiro (a Project of the Municipality of San Juan)
PR
HUD Housing Programs Eligibility Significant Deficiency
Finding Number: 2022-003 Title and Program Name: Section 8 Project Based Cluster-CFDA No. 14.856 Category and Award No.: Internal Controls-Eligibility - Notice of Re-certification sent within 90 to 120 days Awards No. RQ006MR0001, RQ006MR0003 & RQ006MR0004 Management Response and/or Corrective Ac...
Finding Number: 2022-003 Title and Program Name: Section 8 Project Based Cluster-CFDA No. 14.856 Category and Award No.: Internal Controls-Eligibility - Notice of Re-certification sent within 90 to 120 days Awards No. RQ006MR0001, RQ006MR0003 & RQ006MR0004 Management Response and/or Corrective Action: The Municipality of San Juan concurs with the finding. As part of the corrective action plan, the Housing Department reemphasized its technicians and staff in writing on the importance of filing copies of recertification letters once submitted and documenting in the case file any type of communication with the participant. Also, as part of the internal controls the Department will require quality control inspection on a weekly basis once the technicians perform their scheduled recertifications. Assigned Responsibility: Isamar Pina Rivera (787)480-5500 Director of Housing Department Status: June 30, 2023
View Audit 46034
Finding 44825 (2022-002)
Significant Deficiency 2022
Corona-Norco Family Young Men's Christian Association
CA
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.430
U.S. Department of Health and Human Service Corona-Norco Family Young Men's Christian Association respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned cos...
U.S. Department of Health and Human Service Corona-Norco Family Young Men's Christian Association respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the 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 2022 ? 001 ? Significant Deficiency ? Financial Statements Closing and Reporting Recommendation: We recommend improving the independent review of monthly financial statements, in particular to the area of collectability of receivable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our organization moved from one accounting system to another causing an error in entry/recording. Our organization has implemented the following: Monthly financial reviews including receivable oversight. Review is conducted by organization?s outsourced accountant, Finance Committee as a board function, Department Program Directors, back office administrative person and the YMCA Leadership staff team. Line items are reviewed, and variances are reported in written format each month. Additionally, all receivables are reported and collected within 90 days with a 30-60-90 day follow up plan. Name(s) of the contact person(s) responsible for corrective action: Audrie Echnoz, Chief Executive Officer. Planned completion date for corrective action plan: Beginning July 1, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Service 2022 ? 002 ? Cost Principles: Compensation ? Personal Services Federal Program Name: Child Care and Development Block Grant Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing Number: 93.575, 93.576 Recommendation: We recommend the entity implement procedures to ensure that documentation in place as in accordance with the OMB's Uniform Guidance. In situation that it was reporting error from a third-party provider, we recommend the entity implement alternative procedures to maintain sufficient documentation. View of Responsible Officials: There is no disagreement with the audit finding. Explanation of disagreement with audit finding: Our organization moved from written time sheets to a digital payroll platform. The training and staff implementation has included ongoing training with policies being rolled out and followed up with each month. Human resources has since reminded all staff of the requirement to approve their timesheets and all supervisors were reminded of this in recent staff meeting. This will be reviewed each payroll period and strong adherence will be followed with follow up action in place. Name(s) of the contact person(s) responsible for corrective action: Audrie Echnoz, Chief Executive Officer. Planned completion date for corrective action plan: Beginning July 1, 2022 If the U.S Department of Health and Human Services has questions regarding this plan, please call Audrie Echnoz, Chief Executive Officer at 951-479-4779.
View Audit 46033
Citizens for Better Living, Inc.
MI
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs
Finding 2022-001: For the year ended December 31, 2021, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form...
Finding 2022-001: For the year ended December 31, 2021, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees to the finding and recommendation. Action(s) Taken or Planned on the Finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on October 11, 2022, no further action is required.
View Audit 46027
Finding 44823 (2022-001)
Significant Deficiency 2022
Cit of Richmond
CA
Cash Management Subrecipient Monitoring Reporting
Finding Reference Number: SA2022-001 Failure to Maintain Proper Documentation (Significant Deficiency) Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants ? Public Assistance Named of Federal Agency: U.S. Department of Homeland Security Federal Award Identification Number: F...
Finding Reference Number: SA2022-001 Failure to Maintain Proper Documentation (Significant Deficiency) Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants ? Public Assistance Named of Federal Agency: U.S. Department of Homeland Security Federal Award Identification Number: FEMA-4308-DR-CA Name of pass-through Entity: California Office of Emergency Services Name(s) of the contact person: Nickie Mastay, Daniel Chavarria Corrective Action Plan: Since noting the deficiencies, the Public Works Department has successfully hired a new Public Works Director, a new Deputy Public Works Director, project managers, and support staff to improve and adhere to necessary grant reporting and reimbursement with proper supporting documentation. Management has assigned a team to review and track all grants monthly, including the Via Verdi project. All team members will be trained on grant reporting and drawdown, and reminders set in their calendars to ensure these tasks are completed in a timely manner. Anticipated Completion Date: Fiscal Year 23-24
View Audit 45353
City of Hawthorne
CA
HUD Housing Programs Reporting
Finance staff will review trial balances and expenditures versus expected program funding quarterly and at year end internally and with department?s grant coordinator. This will begin August 1, 2023, followed by another year end meeting November 1, 2023. Additionally, expected new internal new hire ...
Finance staff will review trial balances and expenditures versus expected program funding quarterly and at year end internally and with department?s grant coordinator. This will begin August 1, 2023, followed by another year end meeting November 1, 2023. Additionally, expected new internal new hire will add an extra layer of review to the process.
View Audit 44240
Finding 44821 (2022-001)
Significant Deficiency 2022
Pomona College
CA
Questioned Costs Allowable Costs / Cost Principles
Purpose: To document Pomona College's Corrective Action Plan relating to finding 2022-001 in its June 30, 2022 Single Audit report. Finding 2022-001 Allowable Costs Criteria: The 2022 OMB Compliance Supplement notes the excerpt below as one of the Allowable Cost criteria: c. Costs did not consist o...
Purpose: To document Pomona College's Corrective Action Plan relating to finding 2022-001 in its June 30, 2022 Single Audit report. Finding 2022-001 Allowable Costs Criteria: The 2022 OMB Compliance Supplement notes the excerpt below as one of the Allowable Cost criteria: c. Costs did not consist of improper payments, including (1) payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements; (2) payments that do not account for credit for applicable discounts; (3) duplicate payments; (4) payments that were made to an ineligible party or for an ineligible good or service; and (5) payments for goods or services not received (except for such payments where authorized by law). Statement of Condition: Management charged nonpayroll expenses that had not been incurred as of year-end to a federal grant. Stipends for an 8-week summer program relating to Grant 6117 (Pomona Research in Mathematics Experience), CFDA/ALN: 47.049, that ran from June 9, 2022 to August 6, 2022 were partially incurred by year-end (June 30, 2022), but charged entirely to the grant in FY22. Per the contract with the hired Research Assistants, stipends were to be made in two installments, whereby the second installment relates to the portion of expenditure incurred after year-end. The second installment was charged to the grant in FY22, before the Research Assistants completed their grant-related work. Corrective Action Planned: Finance staff are working with the Director of Sponsored Research to better align stipend payment schedules with our fiscal year-end. Appropriate schedules for the variety of grant- funded summer research will be communicated to the Primary Investigators and academic department staff. Accounts Payable staff will be instructed to reject any participant payment requests that are not in accordance with the approved schedules. Additionally, reviews of each grant payment will be performed at the time of the ?payment request and in July, as part of our year-end close process, to identify any grant expen?es that may have been charged to the incorrect fiscal year and reclassify them accordingly. Name of contact Person responsible for corrective action plan: Associate Treasurer and Controller Mary Lou Woods, and Director of Finance Victoria Roberts Anticipated Completion Date: April 2023
View Audit 44238 Questioned Costs: $1
National Church Residences Chillicothe Land Holdings, Inc.
OH
HUD Housing Programs
CORRECTIVE ACTION PLAN March 27, 2023 U.S. Department of Housing and Urban Development: National Church Residences Chillicothe Land Holdings, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting fir...
CORRECTIVE ACTION PLAN March 27, 2023 U.S. Department of Housing and Urban Development: National Church Residences Chillicothe Land Holdings, Inc. respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: HW&Co. 460 Polaris Pkwy., Suite 300 Westerville, OH 43082-8213 Audit period: January 1, 2022 through 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?FINANCIAL STATEMENT AUDIT No findings were noted. FINDINGS?FEDERAL AWARD PROGRAMS AUDIT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Federal Assistance Listing Number 14.129 ? Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities 2022-001 ? Federal Assistance Listing Number 14.129 ? Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Recommendation: The affiliated lessee (Traditions at Chillicothe) received a level K deficiency during a complaint/infection control survey conducted by the Ohio Department of Health (ODH) completed on February 8, 2022. A level K deficiency is considered a pattern of immediate jeopardy to resident health or safety. The level K deficiency was not reported to HUD and the lender within the required 2 business days of receiving notice of the violation. Management is required to notify HUD and the lender, which was completed on March 23, 2023. Action Taken: Management is required to notify HUD and the lender, which was completed on March 23, 2023. Management of the affiliated lessee (Traditions at Chillicothe) agrees with the finding. The deficiency is an isolated incident and is not reoccurring. The affiliated lessee has implemented a sufficient plan of correction in order to mitigate the deficiency and all situations alike moving forward.
View Audit 44235
Finding 44819 (2022-001)
Material Weakness 2022
Fulton Theatre Company
PA
Internal Control / Segregation of Duties Reporting
Management's Response The Theatre has received, reviewed and accepted all journal entries, prior period adjustments, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Management expects that it wi...
Management's Response The Theatre has received, reviewed and accepted all journal entries, prior period adjustments, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Management expects that it will continue to outsource the preparation of the annual financial statements to its audit firm as this is the most cost effective manner to produce this information.
View Audit 44233
Finding 44815 (2022-001)
Significant Deficiency 2022
Independent School District No. 191
MN
Questioned Costs Procurement, Suspension & Debarment
Board of Education Independent School District No. 191 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...
Board of Education Independent School District No. 191 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT FINDINGS None noted FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Significant Deficiency in Internal in Internal Control over Procurement Recommendation: We recommend that the District ensures it retains documentation of its controls over all procurements going forward. We also recommend that the district keep documentation of price analysis and final determination for procurement items over the micro purchase threshold of $10,000. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will immediately implement the recommendation. Names of the contact persons responsible for corrective action: Tyler Dehne, Director of Finance Planned Completion date for corrective action plan: 6/30/2023
View Audit 39548 Questioned Costs: $1
Finding 44798 (2022-001)
Significant Deficiency 2022
McCook Public School District No 17
NE
Internal Control / Segregation of Duties
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concer...
The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.
View Audit 40193
Finding 44790 (2022-067)
Significant Deficiency 2022
State of Oregon
OR
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
2022-067 Oregon Department of Education Ensure accuracy of federal reporting Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C Education Stabilization Fund (COVID-19) Federal Award Numbers and Years: S425C200048; 2020 (COVID-19) Compliance Requireme...
2022-067 Oregon Department of Education Ensure accuracy of federal reporting Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C Education Stabilization Fund (COVID-19) Federal Award Numbers and Years: S425C200048; 2020 (COVID-19) Compliance Requirement: Reporting Type of Finding: Significant Deficiency; Noncompliance Prior Year Finding: N/A Questioned Costs: N/A Criteria: 2 CFR 200.302(b); 2 CFR 200.303(a) Federal regulations require that federal reports include all activity of the reporting period and be supported by applicable accounting records. Federal regulations also require that the department file a separate report for the Governor?s Emergency Education Relief (GEER) expenditures for the period ending June 30, 2021. The department reported GEER information for the local education areas (LEAs) related to the comprehensive distance learning grant program. LEAs submit reimbursement to the department and this information is tracked in an excel database. The database includes various information, including funding types, dates, and amounts. During FY 2022, the department completed the reports using the database, but incorrectly filtered the data so some expenditures were not captured. This resulted in an underreporting of GEER expenditures by $13.9 million. We recommend department management ensure that accurate expenditure data is submitted to the federal government for federal reporting. MANAGEMENT RESPONSE: We agree with this recommendation. ODE has noted the mistake in data filtering and will remedy to ensure accurate expenditure reporting this year. Annual reporting for GEER will enable this error to be corrected moving forward. Anticipated Completion Date: June 22, 2023 Contact: Cynthia Stinson, Senior Manager of Federal Investments & Pandemic, Renewal Effort, OTLA
View Audit 45093
Finding 44789 (2022-066)
Significant Deficiency 2022
State of Oregon
OR
Subrecipient Monitoring § 200.332
2022-066 Oregon Department of Education Improve subrecipient monitoring procedures Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C, 84.425D, 84.425U & 84.425W Education Stabilization Fund (COVID-19) Federal Award Numbers and Years: S425C200048; 20...
2022-066 Oregon Department of Education Improve subrecipient monitoring procedures Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C, 84.425D, 84.425U & 84.425W Education Stabilization Fund (COVID-19) Federal Award Numbers and Years: S425C200048; 2020 (COVID-19), S425D200049; 2020 (COVID-19), S425C210048; 2021 (COVID-19), S425D210049; 2021 (COVID-19), S425U210049; 2021 (COVID-19), S425W210038; 2021 (COVID-19) Compliance Requirement: Subrecipient Monitoring Type of Finding: Significant Deficiency; Noncompliance Prior Year Finding: N/A Questioned Costs: N/A Criteria: 2 CFR 200.332 Federal regulations require the department to evaluate each subrecipients risk of noncompliance with Federal statues, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate monitoring to perform. In addition, the department should monitor the activities of the subrecipients receiving funds to ensure the subaward is used for authorized purposes, is in compliance with Federal statutes, regulations, and the terms and condition of the subaward; and the subaward performance goals are achieved. Depending on the department risk assessment, which was not performed, the department could perform various monitoring tools to ensure accountability and compliance. As of June 30, 2022, the department was still in the process of drafting and implementing a plan to monitor the funds. The department had not completed a risk assessment process of the local educational agencies (LEA) for these funds and stated it planned to begin some desk or on-site monitoring in Spring 2023. $522 million in funds have been passed through to subrecipients as of June 30, 2022. The department required LEA?s to submit applications to receive funds and sign agreements that outlined all federal requirements. In addition, the department also required the LEA?s to complete a reimbursement request form that contains general ledger detail but no additional support is provided. According to the department, it follows-up with a LEA if funds appear to be ineligible or other questions are raised. Finally, although LEAs programs may have had a single audit the department could not provide a list of which LEAs had audits and whether there were findings or not. In fiscal year 2021, the department was also working to finalize its risk assessment and monitoring plans. However, the department experienced staff turnover which delayed its plans. Insufficient subrecipient monitoring increases the risk of not timely identifying subrecipients that are not administering federal awards in compliance with federal requirements. We recommend department management complete its risk assessment, consider the results of LEAs single audits and perform desk or on-site monitoring as necessary. MANAGEMENT RESPONSE: We agree with this recommendation. ODE acknowledges that it did not implement pandemic funding related desk audit and site monitoring procedures in FY 21. FY 21 saw the COVID-19 Delta and Omicron variants continue to infect school staff and students so on-site visits were not feasible. The pandemic also forced districts to dedicate administrator time and attention to student health and safety and adjusting to the ever-changing health environment, guidance and requirements. In anticipation of such challenges during the pandemic, ODE set up the ESSER reimbursements to districts allows for much more detailed reporting when requesting reimbursement to allow ODE to track how districts were spending their funds. While not traditional monitoring, it was an effective, efficient, and creative way to ensure ODE spending oversight in unprecedented times. As discussed with Secretary of State auditors, ODE finalized and implemented a risk assessment tool in the spring of 2023 and has completed an initial set of ten monitoring desk reviews with districts. Anticipated Completion Date: June 30, 2024 Contact: Cynthia Stinson, Senior Manager of Federal Investments & Pandemic, Renewal Effort, OTLA
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Finding 44788 (2022-065)
Material Weakness 2022
State of Oregon
OR
Matching / Level of Effort / Earmarking § 200.303
2022-065 Oregon Department of Education State did not meet maintenance of effort requirement Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C, 84.425D, 84.425R, 84.425U & 84.425W Education Stabilization Fund (COVID-19) Federal Award Numbers and Ye...
2022-065 Oregon Department of Education State did not meet maintenance of effort requirement Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C, 84.425D, 84.425R, 84.425U & 84.425W Education Stabilization Fund (COVID-19) Federal Award Numbers and Years: S425C210048; 2021 (COVID-19), S425D210049; 2021 (COVID-19), S425R210047; 2021 (COVID-19), S425U210049; 2021 (COVID-19), S425W210038; 2021 (COVID-19) Compliance Requirement: Matching, Level of Effort, Earmarking Type of Finding: Material Weakness; Noncompliance Prior Year Finding: N/A Questioned Costs: N/A Criteria: Section 18008 of Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act; Section 2004(a) of the American Rescue Plan (ARP) Act; 2 CFR 200.303 The CRRSA and the ARP acts require the State to maintain support for both elementary and secondary education and for higher education in fiscal year 2022 at least at the proportional level of the state?s support for elementary and secondary education and for higher education relative to the state?s overall spending, averaged over fiscal years 2017, 2018 and 2019. The Department of Education did not meet the maintenance of effort provisions for fiscal year 2022 for elementary and secondary education. Although the state?s overall funding increased for education its proportional level relative to Oregon?s overall spending declined. The department is reliant on the legislative budget process. The department was in contact with the federal awarding agency about the maintenance of effort issue. The department submitted a waiver request to the U.S. Department of Education dated March 29, 2023. According to department management, budget changes and obtaining a clearer understanding of the other fund amount delayed the calculation for maintenance of effort. If the waiver is not approved, the department may be asked to return some of the funds. The total federal expenditures for the Education Stabilization Fund program for the fiscal year ended June 30, 2022 were $426 million. We recommend department management continue to actively track whether it will meet the maintenance of effort requirement and work with the federal awarding agency. MANAGEMENT RESPONSE: We agree with this recommendation. The Department of Education agrees with this finding; however, context is critical to understand this requirement. The Maintenance of Effort (MOE) requirements in The ARP ESSER III legislation are unique. The purpose of the requirement is to ensure that states are not moving the federal pandemic funds in to replace state funding and then leaving districts with a more substantial ?fiscal cliff? when the pandemic funds recede. ODE administers state funding to Oregon districts, but the levels and formulas governing the distribution of the funds are determined by the Oregon Legislature and not ODE. State School and the Student Success Act?s Student Investment Account funding and other funding corrections are via complex statutory formulas intended to ensure equity of funding across the state. ODE has worked very closely with our USED partners regarding the delay in our access to data and while preparing the Maintenance of Effort waiver request to USED. While ODE acknowledges the state did not meet MOE, ODE has made every good faith effort within in its power and authorities to communicate the reasons for lack of compliance to USED and timely applied for a waiver. ODE, along with other SEAs, now has a deeper understanding of the funding and methodology requirements of MOE under ARP ESSER and will be able to assess compliance for 2023 much more quickly, but only after the final 2023 data is completed. Since that data completion will not be until January 2024, ODE will likely still be contemplating whether or not to pursue an MOE waiver with USED early in 2024. ODE is committed to continue to work closely with our USED partners to achieve compliance or appropriately request a waiver. Anticipated Completion Date: June 30, 2024 Contact: Cynthia Stinson, Senior Manager of Federal Investments & Pandemic, Renewal Effort, OTLA
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Finding 44787 (2022-031)
Material Weakness 2022
State of Oregon
OR
Subrecipient Monitoring
2022-031 Oregon Housing and Community Services Comply with subrecipient monitoring requirements Federal Awarding Agency: U.S. Department of the Treasury Assistance Listing Number and Name: 21.027 Coronavirus State and Local Fiscal Recovery Fund (COVID-19) Federal Award Numbers and Years: OMB Appro...
2022-031 Oregon Housing and Community Services Comply with subrecipient monitoring requirements Federal Awarding Agency: U.S. Department of the Treasury Assistance Listing Number and Name: 21.027 Coronavirus State and Local Fiscal Recovery Fund (COVID-19) Federal Award Numbers and Years: OMB Approved No. 1505-0271, 2022 (COVID-19) Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness, Material Noncompliance Prior Year Finding: N/A Questioned Costs: N/A Criteria: 45 CFR 75.351; 45 CFR 75.352(b); 45 CFR 75.352(d) When recipients of Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide award funds to an entity to carry out objectives of program on behalf of the CSLFRF recipient, the entities receiving such funding are subrecipients. The recipient has the responsibility to monitor expenditures and activities subrecipients. Nearly all the department?s CSLFRF expenditures are comprised of payments to a private organization. Per the contract, the organization was hired to conduct eligibility assessments for the Emergency Rental Assistance program and be responsible to ensure only eligible applicants receive rental and utility assistance payments. CLSFRF funds were used for emergency rental assistance; therefore, the organization is carrying out a program on behalf of the department. The department then has the responsibility to monitor the expenditures and activities of the organization. The department incorrectly identified the organization as a vendor rather than a subrecipient during the contracting process. Per the guidance above, this was not an appropriate determination because the organization carries out eligibility determinations of the program. Management acknowledged no monitoring of the organization was performed during the audit period; therefore, there are no related key controls for the fiscal year ended June 30, 2022. Although program staff maintain a close working relationship with the organization, these interactions are not formalized and documented for the purpose of subrecipient monitoring. If subrecipient monitoring is not performed and documented, subawards could be used for unauthorized purposes and performance goals not met. We recommend department management reassess the department?s contracting process to appropriately identify whether an organization is a vendor or a subrecipient. If a subrecipient, we recommend the department comply with subrecipient monitoring requirements, including developing related internal controls and processes to monitor the expenditures and activities of the organization. MANAGEMENT RESPONSE: We agree with this recommendation. OHCS performed appropriate due diligence in determining whether organization was a subrecipient or vendor. Internally OHCS identified the issue of how to classify the organization and used all resources available to make the determination. The result of the due diligence and discussion was that OHCS determined the organization should be classified as a vendor, not a subrecipient. OHCS will review and strengthen the current process for determination. Anticipated Completion Date: December 31, 2023 Contact: Sandra Flickinger, Procurement Manager
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