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Corrective Action Plans

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Finding 43949 (2022-001)
Significant Deficiency 2022
Anita Moreau "food Program Specialist"
TX
Questioned Costs Significant Deficiency
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all information is captured on the paper enrollment forms. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Actiuon Plan provided by ...
Views of Responsible Officials and Planned Corrective Actions: Anita Moreau has implemented policies to ensure all information is captured on the paper enrollment forms. These policies have been provided to all centers. On February 3, 2023, TDA reviewed the Corrective Actiuon Plan provided by Anita Moreau and has concluded its review.
View Audit 53422 Questioned Costs: $1
Finding 43948 (2022-001)
Significant Deficiency 2022
Arrowmont School of Arts and Crafts
TN
Questioned Costs Allowable Costs / Cost Principles § 200.423
MANAGEMENT'S CORRECTIVE ACTION PLAN - FISCAL YEAR 2022 Finding 2022-001: (21.027) Unallowable Activities/Allowance Costs and Cost Principals August 9, 2023 In July 2022, Arrowmont School of Arts and Crafts submitted a request for funds reimbursement under the Arts Recovery Program Grant (federal ...
MANAGEMENT'S CORRECTIVE ACTION PLAN - FISCAL YEAR 2022 Finding 2022-001: (21.027) Unallowable Activities/Allowance Costs and Cost Principals August 9, 2023 In July 2022, Arrowmont School of Arts and Crafts submitted a request for funds reimbursement under the Arts Recovery Program Grant (federal award #SLFRP5534) through the Tennessee Arts Commission. In the documentation justifying the request, an unallowable expense of $329.25 was included. The staff member who completed the request and the supporting documentation was knowledgeable about the federal regulation excluding alcohol purchases as eligible for reimbursement, however in reviewing and submitting the request, she did not notice that alcohol was included. The line item in error was a VISA bill that contained a purchase that included alcohol. There are a number of reasons this oversight occurred. The primary reason is human error. At the time the error occurred, Arrowmont had insufficient staff support for the function. There was only one staff member available to complete the request and supporting documentation. In addition to the volume of entries (approximately 1,000), the staff member who had COVID was working from home without access to the full database and on a very short timeline and therefor simply did not see the purchase which was at a restaurant as including alcohol. Corrective Action. Corrective action has been accomplished, effective April 2023. The need for grants management support staff has been identified and the position is in process to effectively manage all Arrowmont grants reporting. This position will work closely with the accounting staff to ensure the accuracy of reports and supporting documentation. Working with the accounting staff to review and double check the accuracy of each entry should preclude this error from re-occurring. Protocols include double checking any invoice that contains multiple entries to ensure compliance with financial/accounting and programmatic reporting. The Chief Officer for Institutional Advancement is responsible for ensuring that future requests and documentation are accurate, that staff are adequately trained, and that reports are checked carefully before submission. The Chief Finance Officer will also participate in grants management oversight to ensure all financial reports are accurate and correct. The Chief Executive Officer has additional oversight responsibility as necessary for all grants management reporting for Arrowmont. Upon notification from the auditors that an unallowable expense has been identified, the Chief Officer for Institutional Advancement called the Tennessee Arts Commission and notified them that an error had occurred and requested their guidance on how to proceed. The guidance was to provide the Director of Grants with Tennessee Arts Commission with this memo when corrective action was completed. This memo is being shared with PYA (Arrowmont auditors for 2022) and with Tennessee Arts Commission. In addition, to correct the $329.25 expense, Arrowmont will prepare and mail a refund check in this amount to Tennessee Arts Commission and will amend the 2022 budget reimbursement and the 2024 available budget reimbursement amounts. The contact person relative to this corrective action is: Trudy M. Hughes, Chief Executive Officer thughes@arrowmont.org (865) 368-8886 Thank you for the opportunity to submit this information. I welcome your response and direction regarding any further communication as is necessary. Sincerely, Trudy M. Hughes Trudy M. Hughes Chief Executive Officer
View Audit 51991 Questioned Costs: $1
Finding 43947 (2022-006)
Significant Deficiency 2022
Housing Authority of the City of La Joya
TX
Questioned Costs HUD Housing Programs Eligibility
In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy P...
In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy Policy and Administrative Plan. Documentation was submitted to the San Antonio Field Office in September of 2023 to show the waitlist and the families that have been selected in order of the waitlist or removed at the request of the family.
View Audit 52553 Questioned Costs: $1
Finding 43946 (2022-005)
Material Weakness 2022
Housing Authority of the City of La Joya
TX
HUD Housing Programs Eligibility
In November of 2022 the Housing Authority started using a Rent Reasonableness form that compares the unit in question to two other units of the same type with similar amenities and age. If the unit in question is a Tax Credit property the Housing Authority uses the unit?s most currently rented, list...
In November of 2022 the Housing Authority started using a Rent Reasonableness form that compares the unit in question to two other units of the same type with similar amenities and age. If the unit in question is a Tax Credit property the Housing Authority uses the unit?s most currently rented, listed on the back of The Request for Tenancy Approval form, provided by the landlord to ensure the rent paid for assisted units is not more than unassisted units.
View Audit 52553
Finding 43945 (2022-004)
Material Weakness 2022
Housing Authority of the City of La Joya
TX
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
In June of 2022 new utility allowance schedules were adopted by the board, however the new schedule was not entered into the Housing Management Software. With annuals starting in November the new utility allowance schedule has been adhered to.
In June of 2022 new utility allowance schedules were adopted by the board, however the new schedule was not entered into the Housing Management Software. With annuals starting in November the new utility allowance schedule has been adhered to.
View Audit 52553
Finding 43944 (2022-003)
Material Weakness 2022
Housing Authority of the City of La Joya
TX
HUD Housing Programs
The staff performs initial lease up inspections and does not enter into a HAP Contract until the unit passes inspection. As each household comes up for annual examination a Housing Quality Standards inspection is being scheduled. Two attempts to schedule are made. If the family fails to set up the i...
The staff performs initial lease up inspections and does not enter into a HAP Contract until the unit passes inspection. As each household comes up for annual examination a Housing Quality Standards inspection is being scheduled. Two attempts to schedule are made. If the family fails to set up the inspection or allow inspection a 30-day notice of termination of assistance is sent to the family. Currently every unit is being inspected as they come up for annual re-examination. Currently the Administrative Plan requires annual inspections, not Biennial.
View Audit 52553
Finding 43943 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of La Joya
TX
HUD Housing Programs Reporting
The Housing Authority has a process of having mail opened by the front desk clerk. After opening mail, the receipts or invoices are matched with the statements. The statements are reviewed by the Administrative Assistant. The Deputy Director or Director enters the payment once the documentation has ...
The Housing Authority has a process of having mail opened by the front desk clerk. After opening mail, the receipts or invoices are matched with the statements. The statements are reviewed by the Administrative Assistant. The Deputy Director or Director enters the payment once the documentation has been reviewed again. The Deputy Director or Director creates the check and attach the documentation to the check. The check is then signed according to the resolution for signing checks as submitted to the bank. All Housing Assistance Payments to landlords or tenants for utility reimbursement payments only require one signature. The checks are prepared by the Administrative Assistant and signed by the Deputy Director, Director, Chairman or other authorized signer. This was put in place on the 20th of October 2022.
View Audit 52553
Finding 43934 (2022-002)
Significant Deficiency 2022
West Michigan Regional Medical Consortium
MI
Allowable Costs / Cost Principles Reporting Significant Deficiency
West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2022 Organization Contact Person: Jerry Evan...
West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2022 Organization Contact Person: Jerry Evans, MD; Medical Director The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2022-001 - Material Weakness Recommendation: The Organization should implement an additional procedure to ensure that all subrecipient activity recognized in a given year accurately represent the activity of the organization. Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. Finding - Federal audit Finding 2022-002 - Significant Deficiency Recommendation: West MI Regional Medical Consortium currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
View Audit 51743
Finding 43927 (2022-005)
Significant Deficiency 2022
County of Dane
WI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430
Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reim...
Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reimbursement reports prepared by the Clerk of Courts will be reviewed by a person other than the preparer to ensure accuracy. The review will be completed before the reimbursement request is submitted to Child Support. Name(s) of Contact Person(s) Responsible for Corrective Action: Shelly Maas, Deputy Clerk of Courts Anticipated Completion Date: August 2023
View Audit 51738 Questioned Costs: $1
Finding 43926 (2022-002)
Significant Deficiency 2022
County of Dane
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an i...
Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: A review process will be established and implemented to ensure that required reports are reviewed by someone other than the preparer of the reports prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Reports prepared by Kozue Bush, Finance Manager, will be reviewed by Chad Lillethun, FMS Division Administrator prior to submission. Anticipated Completion Date: Review process will be implemented with September 2023 reports.
View Audit 51738
Finding 43916 (2022-004)
Material Weakness 2022
Gerald R. Ford International Airport Authority
MI
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403
Finding Number: 2022-004 Condition: Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs ...
Finding Number: 2022-004 Condition: Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs were initially included on the schedule of expenditures of federal awards. Planned Corrective Action: The personnel responsible for submitting reimbursement requests will review grant agreements with the personnel responsible for applying for the grants upon their award. Worksheets created for reimbursement and reporting will be reviewed against the grant schedules for accuracy. Contact person responsible for corrective action: Matt Zeilstra ? Financial Controller Anticipated Completion Date: 07/27/2023
View Audit 51735 Questioned Costs: $1
Finding 43915 (2022-003)
Material Weakness 2022
Gerald R. Ford International Airport Authority
MI
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties
Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by th...
Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s Engineering Manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 07/27/2023
View Audit 51735
Finding 43914 (2022-005)
Material Weakness 2022
Gerald R. Ford International Airport Authority
MI
Reporting § 200.502 § 200.508 § 200.510
Finding Number: 2022-005 Condition: The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. ...
Finding Number: 2022-005 Condition: The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Planned Corrective Action: Proper accrual accounting will be followed with regard to reporting SEFA expenditures, with period recognition more closely monitored. Contact person responsible for corrective action: Matt Zeilstra ? Financial Controller Anticipated Completion Date: 07/27/2023
View Audit 51735
Municipality of Las Piedras
PR
Equipment & Real Property Management § 200.313
Finding Control Number: 22-07 Financial Reporting Equipment and Real Property Management - ALN 21.019 Response by Department of Federal Programs ? Finding Control Number 22-06: We do not concur with this finding. CFR 200.313(d)(2) requires that a physical inventory of equipment be made at least ...
Finding Control Number: 22-07 Financial Reporting Equipment and Real Property Management - ALN 21.019 Response by Department of Federal Programs ? Finding Control Number 22-06: We do not concur with this finding. CFR 200.313(d)(2) requires that a physical inventory of equipment be made at least once every two years, not annually. The property indicated in the finding was acquired during the fiscal year ended June 30, 2022, therefore, the physical inventory for this property acquired with the Coronavirus Relief Fund is not applicable in the current fiscal year. In addition, the Municipality of Las Piedras has recently completed a physical inventory of personal property, which includes furniture, equipment, licensed vehicles and all other personal property capital assets acquired with federal and non-federal financial sources. Anticipated completion date: Not applicable Contact person: Ms. Omayra Agosto Santiago, Director of Finance Telephone: (787) 733-2160, ext. 407 Email: recaudacionesmlp@gmail.com
View Audit 49697
Municipality of Las Piedras
PR
HUD Housing Programs Reporting
Finding Control Number: 22-06 Financial Reporting Section 8 Housing Choice Voucher Program - ALN 14.871 Response by Department of Federal Programs ? Finding Control Number 22-06: We concur with this finding. The unaudited report will be prepared and submitted to the Real Estate Assessment Center...
Finding Control Number: 22-06 Financial Reporting Section 8 Housing Choice Voucher Program - ALN 14.871 Response by Department of Federal Programs ? Finding Control Number 22-06: We concur with this finding. The unaudited report will be prepared and submitted to the Real Estate Assessment Center on or before August 31, 2023. The Department of Federal Programs will implement new controls and procedures to ensure these reports are prepared and submitted in a timely manner each subsequent fiscal year. Anticipated completion date: August 31, 2023 Contact person: Mr. Edjoel Cosme, Director of Federal Programs Telephone: (787) 733-2160 Email: federaleslp@gmail.com
View Audit 49697
Living Independently for the Elderly, INC
NY
Procurement, Suspension & Debarment HUD Housing Programs
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 3 Finding 2022-003 a. Comments on the Finding and Each Recommendation. LIFE, Inc. agrees with the finding. LIFE, Inc. also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. In May 2023, the Management of Bethel Springvale Nursing Home, Inc. (the Center) closed on the asset purchase agreement and the proceeds were used to payoff all LIFE, Inc's HUD balances owed.
View Audit 49539
Living Independently for the Elderly, INC
NY
Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 2 Finding 2022-002 a. Comments on the Finding and Each Recommendation. LIFE, Inc. agrees with the finding. LIFE, Inc. also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. LIFE, Inc. entered into a repayment plan to bring the receivable balance back to the July 2001 level at closing. In May 2023, the Management of Bethel Springvale Nursing Home, Inc. (the Center) closed on the asset purchase agreement and the proceeds were used to payoff all LIFE, lnc.'s HUD mortgage and escrow balances.
View Audit 49539
Living Independently for the Elderly, INC
NY
Procurement, Suspension & Debarment HUD Housing Programs
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...
CORRECTIVE ACTION PLAN Name of auditee Living Independently for the Elderly HUD auditee identification number: 012-43235 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation. LIFE, Inc. agrees with the finding. LIFE, Inc. also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. In May 2023, the Management of Bethel Springvale Nursing Home, Inc. (the Center) closed on the asset purchase agreement and the proceeds were used to payoff all LIFE, lnc.'s HUD mortgage and escrow balances.
View Audit 49539
Nevada Urban Indians, Inc.
NV
Questioned Costs Allowable Costs / Cost Principles § 200.405
Nevada Urban Indians, Inc. (NUI) will implement an allocation disclosure on all backup documentation that is verifiable to program budgets. NUI will also implement a rolling 12-month allocation plan to ensure that all funds received are being spent appropriately and that there will not be a fund def...
Nevada Urban Indians, Inc. (NUI) will implement an allocation disclosure on all backup documentation that is verifiable to program budgets. NUI will also implement a rolling 12-month allocation plan to ensure that all funds received are being spent appropriately and that there will not be a fund deficiency. This 12-month allocation will be reviewed monthly and allocations will be adjusted as needed. In the event that previous allocations need to be changed, NUI will shift costs per 2 CFR 200.405 (c) and (d) and provide additional backup documentation showing the change and why the change was made.
View Audit 49538 Questioned Costs: $1
Bethel Springvale Nursing Home, INC
NY
Procurement, Suspension & Debarment HUD Housing Programs
CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...
CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 1. Finding 2022-002 - Reserve for Replacement a. Comments on the Finding and Each Recommendation. The Center agrees with the finding. The Center also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. In May 2023, the Center closed on the asset purchase agreement and the proceeds were used to pay off all balances owed.
View Audit 49296
Bethel Springvale Nursing Home, INC
NY
Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 202...
CORRECTIVE ACTION PLAN Name of auditee Bethel Springvale Nursing Home, Inc. HUD auditee identification number: 012-43154 Name of audit firm: HMM, CPAs LLP Period covered by the audit: December 31, 2022 CAP prepared by: Anastasios Markopoulos Phone: (914) 739-6700 Ext. 1227 1. Finding 2022-001 - Mortgage Status a. Comments on the Finding and Each Recommendation. The Center agrees with the finding. The Center also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. In May 2023, the Center closed on the asset purchase agreement and the proceeds were used to pay off the HUD mortgage and operating loss loans in full.
View Audit 49296
Finding 43905 (2022-004)
Significant Deficiency 2022
Loretto Health and Rehabilitation Center
NY
HUD Housing Programs Reporting Significant Deficiency § 200.303
Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Awa...
Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 - December 31, 2021 Assistant Listing Number: 93.498 The management of Loretto Health have reviewed finding 2022-004: Reporting ? Significant Deficiency in Internal Control over 2Compliance. We present the following corrective action plan: Loretto Health will adopt the recommendation from the auditor to implement a control process which includes a documented secondary review and approval of the Provider Relief HRSA submission.
View Audit 48983
Loretto Health and Rehabilitation Center
NY
Reporting
Finding 2022-003 ? Lost Revenue Reporting Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 ? December 31, 2021 Ass...
Finding 2022-003 ? Lost Revenue Reporting Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 ? December 31, 2021 Assistant Listing Number: 93.498 The management of Loretto Health have reviewed finding 2022-003: Lost Revenue Reporting. We present the following corrective action plan: Loretto Health will adopt the recommendation from the auditor to update the revenue data for 2022 to actual revenue in future HRSA PRF reporting periods.
View Audit 48983
Finding 43901 (2022-002)
Material Weakness 2022
Childrens Aid College Prep Charter School
NY
Questioned Costs Allowable Costs / Cost Principles § 200.430
FINDING 2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVATES ? ABSENCE OF RECORDS IN SUPPORT OF PERSONAL COSTS CHARGED TO FEDERAL PROGRAMS (MATERIAL WEAKNESS) 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head...
FINDING 2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVATES ? ABSENCE OF RECORDS IN SUPPORT OF PERSONAL COSTS CHARGED TO FEDERAL PROGRAMS (MATERIAL WEAKNESS) 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Plan: Charter School management has subsequently put in place policies and procedures to appropriately document costs allocated to federal and other awards. Steps include review and signoffs of timesheets, aggregated summaries and reconciliations to justify amounts charged to federal and all other funding sources. Interim processes include manual oversight, signoffs and paper-based processes followed later by best-practice time and effort electronic reporting systems and digital tracking. Extenuating Circumstances Relating To Finding: During the time period audited (July 1, 2021 to June 30, 2022) the Charter School did not have employee-signed timesheets. All federally funded supplemental payments to employees for after-school and summer tutoring were entered by the supervisors (i.e. school Principals) in Google trackers which were reviewed and approved by the Principals and Head of School on a bi-weekly basis. The Charter School?s timekeeping and payroll system during this same time period only tracked the regular 80-hour workweek. Approvals for supplemental payments were done via the Google trackers and emails confirming approval by the Principals and the Head of School. Prior to COVID, all compensable time (including supplemental payments) were tracked and monitored via the school?s timekeeping system which utilized biometric clocks for punching in and out. Supervisors could approve all of their employee?s time within that system. The New York State Education Department put a ban on biometric devices (including timeclocks) when the COVID crisis began (Summer 2020) and they have not reinstated their use. Bi-weekly hours for the regular work-week were entered manually since biometric clocks were not permitted. This also left a gap in our procedures for tracking additional or supplemental paid time which led us to create a system that relied on the use of the Google trackers and email approvals described above. Corrective Action: Management has updated its policies and procedures related to timekeeping and approval of timesheets to reflect staff?s hours worked and the sign-off on their own time for each day worked, including a Supervisory bi-weekly review and manual sign-off on these timesheets and final review and submission of timesheets to Payroll by the Sr. Manager of Operations and/or Head of School. Further, beginning in September 2023, all time will be tracked in a new digital timekeeping system that was implemented and training provided during the Summer of 2023 which is compliant with federal time and effort tracking best practices.
View Audit 48978 Questioned Costs: $1
Finding 43900 (2022-001)
Significant Deficiency 2022
Childrens Aid College Prep Charter School
NY
Reporting Significant Deficiency § 200.512
FINDING 2022-001 REPORTING ? DATA COLLECTION FORM AND REPORTING PACKAGE (SIGNIFICANT DEFICIENCY) Responsible Officials Contact Information: 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School T...
FINDING 2022-001 REPORTING ? DATA COLLECTION FORM AND REPORTING PACKAGE (SIGNIFICANT DEFICIENCY) Responsible Officials Contact Information: 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Management agrees that the Uniform Guidance package was not submitted in a timely manner. Management will seek to file the Uniform Guidance audit on a timely basis in the June 30, 2023, fiscal year reporting period.
View Audit 48978
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