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Finding 5581 (2022-002)
Significant Deficiency 2022
Township of Hamilton
NJ
Cash Management HUD Housing Programs
Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not r...
Finding No. 2022-002 Criteria Federal funds drawn down should be for activities incurred. Condition For two of nine drawdowns selected for testing, the amount of drawdown requested did not agree to the amount of expenses incurred. The funds requested in error were received and the funds were not returned to the U.S. Department of Housing and Urban Development during the accounting period. Corrective Action The Township will review the program drawdown requests against general ledger disbursement records to ensure that federal drawdowns are properly supported and reviewed by program and financial management prior to submission to HUD for reimbursement. The Township will also establish a payable due to HUD and net a future drawdown request for the overdrawn amount. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.
View Audit 7418
Finding 5580 (2022-001)
Significant Deficiency 2022
Township of Hamilton
NJ
Reporting Cash Management HUD Housing Programs
Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD ...
Finding No. 2022-001 Criteria Per Uniform Guidance, the required reports for federal awards should include all activity for the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. Additionally, per HUD guidance, the Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the reporting period. Condition For the seven Community Development Block Grants/Entitlement Grant reports sampled, disbursement and program income data reported on the report submissions did not directly tie to the general ledger. For four of seven reports sampled, the Quarterly Cash on Hand Reports were submitted after the federal report due dates. Corrective Action The Township will implement review procedures to ensure the IDIS system grant program reports are completed timely and are reconciled to the Township general ledger schedules monthly. Responsible Party Township Chief Financial Officer Anticipated Completion Date Corrective action procedures are already in place and operating.
View Audit 7418
Finding 5554 (2022-001)
Significant Deficiency 2022
Nursing and Therapy Services of Colorado
CO
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking
The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Op...
The Organization will review the special provIsIons of the disaster assistance loan and ensure that all provisions of the program are complied with. Management will ensure itemized receipts are tracked and submitted to the SBA, internal financial statements are submitted to the SBA, and the Equal Opportunity Poster is posted where it will be ·clearly visible to employees, applicants for employment, and the general public.
View Audit 7385
Finding 5521 (2022-002)
Material Weakness 2022
Better Business Bureau of Metropolitan Houston Educational Foundation
TX
Cash Management § 200.302 § 200.305
Beginning immediately on the date of the single audit report, management will recalculate expenses monthly as well as on a YTD grant year basis after the month has closed and request reimbursement for only those expenditures.
Beginning immediately on the date of the single audit report, management will recalculate expenses monthly as well as on a YTD grant year basis after the month has closed and request reimbursement for only those expenditures.
View Audit 7278
Finding 5505 (2022-006)
Significant Deficiency 2022
Santa Fe Community Housing Trust
NM
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. Thi...
The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager
View Audit 7270
Finding 5504 (2022-005)
Material Weakness 2022
Santa Fe Community Housing Trust
NM
Reporting
Agreed. Where feasible, the Housing Trust will aim to improve management of all financial and non-financial data. A thorough review of the current policies and procedures will be conducted to identify new or updated processes that need to be changed. The bank reconciliations, monthly closings of the...
Agreed. Where feasible, the Housing Trust will aim to improve management of all financial and non-financial data. A thorough review of the current policies and procedures will be conducted to identify new or updated processes that need to be changed. The bank reconciliations, monthly closings of the books, and thorough review of the financial reports will be done monthly. Staff changes have taken place to allow additional time for the Business Operations Manager to conduct these reviews. Consultations with an external accountant will be completed monthly to ensure the processes are correct. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager
View Audit 7270
Finding 5503 (2022-001)
Significant Deficiency 2022
Santa Fe Community Housing Trust
NM
Reporting § 200.303 § 200.502 § 200.510
Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...
Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager
View Audit 7270
Finding 5502 (2022-003)
Significant Deficiency 2022
Santa Fe Community Housing Trust
NM
Reporting Procurement, Suspension & Debarment Cash Management
Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...
Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager
View Audit 7270
Finding 5501 (2022-002)
Material Weakness 2022
Santa Fe Community Housing Trust
NM
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to e...
Response. Agreed. Where feasible, the Housing Trust will aim to improve management of all federal grants. A process of documentation verification prior to any requests made for financial draws will include employee, supervisor, business operations manager, and executive director level approvals to ensure compliance and availability of funds. A monthly federal request for reimbursements with all grantee information will be used and reconciled monthly with QuickBooks. This report will mirror the SEFA form so auditors will receive the information in a timely manner. For any quarterly reports, the three months of reporting will again be reconciled prior to submission. All new processes and compliance will be updated in the policies and procedure manual. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department will be sought. A new position to prepare and work on all federal grant tasks will be hired and report to the Business Operations Manager. In the meantime, the Business Operations Manager has started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designation Of Employee Position Responsible For Meeting Deadline: Business Operations Manager
View Audit 7270 Questioned Costs: $1
Finding 5499 (2022-001)
Significant Deficiency 2022
Northpoint Health and Wellness Center Inc.
MN
Reporting Cash Management § 200.510
The finance department of NorthPoint Wellness Center Inc. is incorporating as part of the annual financial closing process a reconciliation directly with the grantors to confirm the financial expenditures, contract agreements and to determine the correct Assistance Listing Numbers (ALN). The reconci...
The finance department of NorthPoint Wellness Center Inc. is incorporating as part of the annual financial closing process a reconciliation directly with the grantors to confirm the financial expenditures, contract agreements and to determine the correct Assistance Listing Numbers (ALN). The reconciliation must be completed by January 20th following the close of the fiscal year, as well as at the end of the contract period. A Government Contract Reconciliation template has been created as part of the verification process and supporting documentation for the grantee organization.
View Audit 7262
Finding 4969 (2022-004)
Significant Deficiency 2022
City of Medford
MA
Questioned Costs Allowable Costs / Cost Principles
Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. A...
Condition: An employee charged to the grant was overpaid by $5,688.29. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Finance has been coordinating with the School department to ensure all payments charged to grants are correct. Anticipated Completion Date: December 31, 2023 Contact: Robert Dickinson, City Auditor
View Audit 7220 Questioned Costs: $1
City of Medford
MA
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Accounts in deficit are being reviewed to determine the causes of the deficits and the...
Condition: The SPED entitlement grant fund is overspent on the ledger by approximately $120,000. Corrective Action Planned: All grant accounts are being reviewed by the finance department prior to 2023 close. Accounts in deficit are being reviewed to determine the causes of the deficits and the appropriate action to take to resolve. Anticipated Completion Date: Fiscal year 2024 Contact: Robert Dickinson, City Auditor
View Audit 7220
City of Medford
MA
Subrecipient Monitoring Reporting § 200.1
Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The...
Condition: On the June 30, 2022 Project and Expenditure report the City reported $7,292,100 of obligations for expenditures that had yet to be specifically identified nor met the definition of an obligation. Corrective Action Planned: $7,292,100 was used to fund the FY 2023 operating budget. The funds were used to defray payroll expenses in the Police department, Fire Department, and School. For FY 2024 no ARPA funds were used to fund the operating expenses, so going forward no obligations will be incurred that aren’t specifically identified by the ARPA approval process. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor
View Audit 7220
City of Medford
MA
Questioned Costs
Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated. Corrective Action Planned: Information ...
Condition: For one project, an invoice for design services performed in December 2021 was paid before the environmental review was completed on February 9, 2022. Also, the determination of categorical exclusion in the City’s files was not signed and dated. Corrective Action Planned: Information was provided after the oversight was discovered. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor
View Audit 7220 Questioned Costs: $1
Finding 4958 (2022-007)
Significant Deficiency 2022
City of Medford
MA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.214
Condition: Suspension and debarment compliance is not verified for all covered transactions. Corrective Action Planned: The School Comptroller will ensure that all vendors are checked using SAM for suspension and debarment for all covered transactions in compliance with federal laws. The School C...
Condition: Suspension and debarment compliance is not verified for all covered transactions. Corrective Action Planned: The School Comptroller will ensure that all vendors are checked using SAM for suspension and debarment for all covered transactions in compliance with federal laws. The School Comptroller will print out the support and include with each grant. Anticipated Completion Date: Completed Contact: Robert Dickinson, City Auditor
View Audit 7220
Finding 4877 (2022-007)
Material Weakness 2022
Samu Foundation
DC
Procurement, Suspension & Debarment § 200.213
Views of Responsible Officials: SAM checks are on file for all vendors paid for using Federal Funds in 2022 and 2023. SAMU will continue to provide training to staff regarding the importance of continuing to conduct SAM checks prior to making purchases. SAMU has included conducting SAM checks in the...
Views of Responsible Officials: SAM checks are on file for all vendors paid for using Federal Funds in 2022 and 2023. SAMU will continue to provide training to staff regarding the importance of continuing to conduct SAM checks prior to making purchases. SAMU has included conducting SAM checks in the procurement policy and process.
View Audit 7039
Finding 4876 (2022-006)
Material Weakness 2022
Samu Foundation
DC
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320
Views of Responsible Officials: SAMU had a workshop for procurement practices together with Project Hope back in October/November 2022. The procurement process of Services and (nonrecurring) Goods has been updated in May/June 2023. Therein all the requirements were explained to fulfill the procureme...
Views of Responsible Officials: SAMU had a workshop for procurement practices together with Project Hope back in October/November 2022. The procurement process of Services and (nonrecurring) Goods has been updated in May/June 2023. Therein all the requirements were explained to fulfill the procurement standards established by 2 CFR 200.318. In the meantime, all procurement specialists have been advised to request a minimum of three formal quotes for procurements above $10,000, once those have been received and a proposal with an explanation (via email) of why a certain vendor has been preselected to provide the services and goods in question. With this information, the MD and Finance/Admin head are asked for internal approval and process the procurement of the Services and Goods. The approval is provided by email. An updated procurement policy is in preparation, the procurement process will be discussed again in another workshop in Q1 2024.
View Audit 7039
Finding 4875 (2022-005)
Significant Deficiency 2022
Samu Foundation
DC
Cash Management § 200.303
Views of Responsible Officials: In 2022, narrative program reports were prepared by the management team (inputs were provided by each thematic area/department), the Deputy Director (or her designee) reviewed, and the Managing Director approved and typically sent the narrative reports to United Way v...
Views of Responsible Officials: In 2022, narrative program reports were prepared by the management team (inputs were provided by each thematic area/department), the Deputy Director (or her designee) reviewed, and the Managing Director approved and typically sent the narrative reports to United Way via email (or in some instances, uploaded to the United Way SharePoint directly). In 2022, financial reports were prepared by CBM, reviewed by the Deputy Director (with support from a Coordinator, when possible), and sent to the Managing Director for approval and signature. The signed documents were then uploaded into the United Way SharePoint, and a note was sent to advise that the documents were ready to review. Reimbursements have never been sent to United Way without the approval and signature of the Managing Director. United Way requires that all financial reports reflect Managing Director signature to be reviewed.
View Audit 7039
Finding 4874 (2022-004)
Material Weakness 2022
Samu Foundation
DC
Allowable Costs / Cost Principles § 200.430
Views of Responsible Officials: When SAMU commenced operations at the end of June 2022, the Welcome Respite Project (funded by FEMA) was SAMU's only active project. The HR platform/timekeeping software, Gusto, was implemented prior to the project start date (i.e. employees offer letters and onboardi...
Views of Responsible Officials: When SAMU commenced operations at the end of June 2022, the Welcome Respite Project (funded by FEMA) was SAMU's only active project. The HR platform/timekeeping software, Gusto, was implemented prior to the project start date (i.e. employees offer letters and onboarding materials were sent via the platform). Incoming staff were provided with an overview of how to use Gusto during onboarding, one-on-one meetings with supervisors, and staff meetings. Employee time was remunerated according to the rates authorized. During 2022, staff entered their hours in Gusto and were not engaged in outside, non-project-related activities. In 2022 we had only one project and therefore, some salaried staff were instructed that the completion of a timecard was not needed. However, that changed in 2023 as the new Managing Director requested that all staff, including salaried staff, complete timecards appropriately. Additional project codes were implemented in January 2023 and October 2023. SAMU provided updated guidance on timekeeping and use of project codes during the course of several staff meetings and one-on-one meetings. In 2023, SAMU developed a Gusto training and continues to reinforce timekeeping policies and expectations during meetings. Rate and position changes were and continue to be communicated to staff via official HR letters and stored in program files.
View Audit 7039
Safe Harbor, Inc.
CT
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for re...
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted.Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are available and able to be transferred into the reserve account.
View Audit 6985
Finding 4455 (2022-003)
Material Weakness 2022
Virginia Association of Recovery Residences INC
VA
VARR agrees with the finding and will continue to enhance our knowledge and understanding of financial reporting, knowing that due to the small size and limited financial resources obtaining a qualified accounting professional either as an employee or an outside consultant to the level of skills, kn...
VARR agrees with the finding and will continue to enhance our knowledge and understanding of financial reporting, knowing that due to the small size and limited financial resources obtaining a qualified accounting professional either as an employee or an outside consultant to the level of skills, knowledge, and experience necessary may be difficult. VARR commenced obtaining this knowledge as the audit progressed and obtained enhanced bookkeeping knowledge necessary to facilitate the posting of these adjustments by November 27, 2023. We expect that our skills, knowledge and experience will improve throughout the remainder of 2023 and beyond. We expect that we will enhance the development of our systems to capture and provide for the seamless integration of this finding by January 31, 2024. This action is in accordance with the requirements of Uniform Guidance 2 CFR §200.511(c).
View Audit 6879
Finding 4454 (2022-002)
Material Weakness 2022
Virginia Association of Recovery Residences INC
VA
Internal Control / Segregation of Duties
VARR agrees with the finding and as VARR grows, it will seek opportunities beginning November 27, 2023 to delegate responsibilities to qualified individuals to provide a greater level of segregation of duties that will enhance our internal control. We also believe that our integrity and relationship...
VARR agrees with the finding and as VARR grows, it will seek opportunities beginning November 27, 2023 to delegate responsibilities to qualified individuals to provide a greater level of segregation of duties that will enhance our internal control. We also believe that our integrity and relationship with the Virginia Department of Behavioral Health Development Services and our recovery community centers provide an external layer of control that when tied into our software system known as REC-CAP will alert management when an error occurs. We expect that we will enhance the development of our systems to capture and provide for the seamless integration of this finding by January 31, 2024. This action is in accordance with the requirements of Uniform Guidance 2 CFR §200.511(c).
View Audit 6879
Finding 4453 (2022-001)
Material Weakness 2022
Virginia Association of Recovery Residences INC
VA
Reporting
VARR agrees with the finding and will continue to enhance our knowledge and understanding of financial reporting, knowing that due to the small size and limited financial resources obtaining a qualified accounting professional either as an employee or an outside consultant to the level of skills, kn...
VARR agrees with the finding and will continue to enhance our knowledge and understanding of financial reporting, knowing that due to the small size and limited financial resources obtaining a qualified accounting professional either as an employee or an outside consultant to the level of skills, knowledge and experience necessary may be difficult. Effective November 27, 2023, VARR’s management and executive director is taking remedial steps to become better acquainted with the matters and items contained in its financial statements that may allow VARR to prepare its financial statements in an acceptable manner to its independent auditor by January 31, 2024. This action is in accordance with the requirements of Uniform Guidance 2 CFR §200.511(c).
View Audit 6879
St. Luke's United Methodist Church
OK
Reporting Procurement, Suspension & Debarment § 200.512
Finding: The Single audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: Rev. Josh Attaway, CFO is responsible for the corrective action. In 2022 the auditors were not able to assign a team to work on the single audit unti...
Finding: The Single audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: Rev. Josh Attaway, CFO is responsible for the corrective action. In 2022 the auditors were not able to assign a team to work on the single audit until after the deadline for submission had already passed. In the future, St. Luke's will identify the need for a Single Audit earlier in the year to ensure that a team of auditors is asigned to complete the audit prior to the deadline for submission. In 2023, if a Single Audit is required, it will be complete and submitted by the September 30 deadline.
View Audit 6876
Finding 4444 (2022-002)
Material Weakness 2022
West Monona Community School District
IA
Internal Control / Segregation of Duties Reporting
We continue to look for ways to improve our internal controls.
We continue to look for ways to improve our internal controls.
View Audit 6871
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