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Finding 34897 (2022-001)
Significant Deficiency 2022
Emergycare Inc.
PA
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to est...
Finding 2022-001: Federal Program: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the federal award to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Recipients of Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition and Context: The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. The Organization inadvertently excluded from their reporting certain amounts attributable to implicit price concessions. The adjustment needed within the PRF report to correct the exclusion of implicit price concessions decreased cumulative total year over year lost revenues from $2,727,305 to $2,471,405 on total cumulative reported on distributions of PRF funding of $1,161,130. Corrective Action Plan: EmergyCare Inc. agrees with the finding and has implemented controls sufficient to identify and correct errors prior to the completion of PRF reporting, which will include a review of the most recent guidance published by HRSA as well as a separate formal review and approval of the information being reported by an individual with an appropriate amount of knowledge surrounding the Provider Relief Fund. EmergyCare Inc. will update revenue the amounts reported in the Provider Relief Fund reporting portal during the next available reporting period. Contact Person: Abigail Johnson, Director of Finance 1926 Peach Street Erie, PA 16502 Expected Date of Resolution: The policies are expected to be updated effective March 1, 2023. The Provider Relief Fund reporting portal will be updated in the next available reporting period which ends March 31, 2023.
View Audit 32339
Finding 34896 (2022-002)
Significant Deficiency 2022
City of Solvang
CA
Reporting Internal Control / Segregation of Duties
The City will make the needed corrections in the next annual performance and expenditure report.
The City will make the needed corrections in the next annual performance and expenditure report.
View Audit 30240
Finding 34895 (2022-001)
Significant Deficiency 2022
San Joaquin Delta Community College District
CA
Reporting Internal Control / Segregation of Duties Significant Deficiency
Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are sub...
Views of Responsible Officials and Corrective Action Plan The District concurs. A Fiscal Analyst has now been assigned to the timely submission and posting of the fiscal quarterly reports and will collaborate with the Assistant Director of Financial Aid to ensure that the Student Aid reports are submitted and posted on time as well. The Director of Fiscal Services will ensure that the quarterly reports are timely.
View Audit 30237
Finding 34894 (2022-001)
Significant Deficiency 2022
South Dakota Housing Development Authority
SD
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 Federal Agency Name: U.S. Department of Treasury Program Name and CFDA #: CFDA #21.02...
Finding 2022-001 Federal Agency Name: U.S. Department of Treasury Program Name and CFDA #: CFDA #21.023 COVID-19 Emergency Rental Assistance Program (ERA) Finding Summary: For the quarterly and annual reports required by Department of Treasury for the ERA Program, there was no documented control in place for review of reports prior to submission. Responsible Individuals: Bridgette Loesch, SD Cares Housing Assistance Program Manager and Lorraine Polak, Executive Director Corrective Action Plan: The Emergency Rental Assistance Procedural Manual will be updated to include the two step process for reviewing quarterly and annual reports prior to submission. The SD Cares Housing Assistance Program Manager will gather the information to complete the reports. The Executive Director will review the draft reports and then submit the reports once they have been verified. Anticipated Completion Date: October 31, 2022
View Audit 31072
Finding 34873 (2022-001)
Significant Deficiency 2022
Campbell County School District No. 1
WY
Internal Control / Segregation of Duties
2022-001 - CERTAIN PREPAID EXPENSES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CONDITION/CAUSE/CONTEXT: DISTRICT PERSONNEL DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT...
2022-001 - CERTAIN PREPAID EXPENSES ARE NOT IDENTIFIED AND RECORDED AT YEAR END CONDITION/CAUSE/CONTEXT: DISTRICT PERSONNEL DID NOT PROPERLY TRACK AND RECORD CERTAIN MATERIAL ADJUSTING ENTRIES AT YEAR END. THE DISTRICT'S FEDERAL AWARD AND ACCOUNTING PERSONNEL FAILED TO PROPERLY IDENTIFY AND ACCOUNT FOR PREPAID EXPENDITURES AND THE RELATED DEFERRED REVENUE ON MULTIPLE FEDERAL AWARDS. CORRECTIVE ACTION PLANNED: 1. FUTURE PREPAYMENTS WILL REQUIRE THE APPROVAL OF THE PRINCIPAL OR DEPARTMENT SUPERVISOR/MANAGER. PREPAYMENTS IN EXCESS OF $10,000 WILL REQUIRE THE APPROVAL OF THE ASSOCIATE SUPERINTENDENT FOR INSTRUCTIONAL SUPPORT. 2. FINANCE DEPARTMENT STAFF WILL COMPILE A LIST IN THE SHARED DRIVE THAT WILL IDENTIFY PREPAYMENTS AS THEY COME THROUGH THE APPROVAL PROCESS. 3. FINANCE DEPARTMENT STAFF WILL ALSO REVIEW TRANSACTIONS FROM JULY 1, 2022 THROUGH THE DATE WHEN THIS PROCESS IS FULLY IMPLEMENTED TO IDENTIFY TRANSACTIONS THAT NEED TO BE INCLUDED. 4. ACCOUNTING DEPARTMENT STAFF WILL COMPILE A LIST IDENTIFYING PREPAYMENTS AS THEY ARE PROCESSED FOR PAYMENT. 5. THESES LISTS WILL BE PROVIDED TO THE ACCOUNTING MANAGER AT THE END OF EACH FISCAL YEAR FOR RECORDING OF THE ADJUSTING ENTRY. THESE ACTIVITIES OUTLINED ARE ONGOING AND CURRENTLY BEING IMPLEMENTED. RHEA BETTS, ACCOUNTING MANAGER, OR SHELLY HANEY, FINANCE MANAGER, CAN BE CONTACTED FOR FURTHER INFORMATION.
View Audit 36390
Finding 34872 (2022-003)
Significant Deficiency 2022
Bethlehem Central School District
NY
Procurement, Suspension & Debarment Eligibility § 200.213
Emergency Connectivity Fund Program - Procurement, Suspension and Debarment Information on Federal Program: Federal Communications Commission Emergency Connectivity Fund Program Assistance Listing No. 32.009. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awa...
Emergency Connectivity Fund Program - Procurement, Suspension and Debarment Information on Federal Program: Federal Communications Commission Emergency Connectivity Fund Program Assistance Listing No. 32.009. Criteria: 2 CFR Section 200.213 stipulates that no awards, subawards, or contracts be awarded to parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Statement of Condition: During our discussions with management and testing of the major program, we noted that the District is not verifying the eligibility of vendors to participate in this specific Federal assistance programs. Statement of Cause: The District did not review compliance requirements related to procurement outlined in 2 CFR Section 200.213 for this major program. Statement of Effect: The District is not in compliance with 2 CFR Section 200.213. The District is not performing required procedures, as a result, vendors that are not eligible for participation in Federal assistance programs or activities could be selected. Questioned Cost: None. Ernergency Connectivity Fund Program - Procurement, Suspension and Debarment Perspective Information: As part of testing of compliance over procurement, a selection of vendors charged to the major program was selected for testing of compliance. Of the District's vendors charged to the major program that were selected for testing, none were suspended or debarred from participation in Federal assistance programs or activities. Repeat Finding: No __Recommendation: We recommend that the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in all Federal assistance pr9grams or activities is performed prior to disbursing federal funds to the vendor. Views of responsible officials and planned corrective actions: Effective immediately, the District is implementing the following: The Procurement Specialist in the Technology Department (Maura O'Brien)) will check the SAMS Debarment and Suspension website quarterly.? The data obtained from the quarterly check will be logged into a Google Sheet that is shared with Erin Sheevers, the Chief Technology Officer. ? Any ineligible vendor information will be shared with the Accountant (Steven Terry) in the Business Office.Implementation Date: October 14, 2022
View Audit 36388
Finding 34869 (2022-003)
Material Weakness 2022
Mental Health Center of Champaign County Housing Corporation
IL
HUD Housing Programs Special Tests & Provisions Cash Management
Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timel...
Finding Number:2022-003 Finding: Management did not prepare reconciliations for a portion of the year of residual receipts and reserve for replacement accounts to ensure compliance with program requirements. Management has indicated that due to staff turnover reconciliations were not performed timely. We recommend management implement timely preparation and review of all cash accounts to ensure proper amounts are deposited into the restricted accounts each year. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Vice President of Finance
View Audit 33909
Finding 34868 (2022-002)
Material Weakness 2022
Mental Health Center of Champaign County Housing Corporation
IL
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend m...
Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Executive Director of Rosecrance Central Illinois
View Audit 33909
Universidad Interamericana De Puerto Rico, Inc.
PR
Student Financial Aid Subrecipient Monitoring Reporting
Enrollment Reporting Student - Rodriguez Peria, Joan; ID #M00601823; Term 2022-13 Cause The student's Graduated (G) status was not reported to the NSLDS. The student's graduation application was dated December 2, 2021, but was not paid and submitted until February 12, 2022. The student's degree ...
Enrollment Reporting Student - Rodriguez Peria, Joan; ID #M00601823; Term 2022-13 Cause The student's Graduated (G) status was not reported to the NSLDS. The student's graduation application was dated December 2, 2021, but was not paid and submitted until February 12, 2022. The student's degree was certified in our Banner system on February 23, 2022. By the certification date, the "Graduate-Only" file transmissions to the Clearinghouse (NSCH) for the 2022-13 term had ceased. Once the file transmission for a term ceases, any cases has to be manually reported at NSLDS. Unfortunately, this case was not reported to NSLDS. Action Once the circumstances of this case were identified, the student's status update to a (G) Graduate in NSLDS has been intended several instances over the past few weeks and is still in process due to problems with the NSLDS modernized website. The Electronic Announcement ID: GENERAL-22-76 reports open issues with the NSLDS modernized website. Corrective Action Plan According to the Graduation Certification Calendar submitted to the registrars, we will develop a monitoring process to identify students certified as graduate past the certification deadline. These students will be referred to the registrars for immediate certification at the NSLDS and to the Management Compliance Office for verification at the NSLDS. Contact persons: Mrs. Patricia Alvarez, Ph. D. Associate Vice President of Academic Affairs Prof. Evelyn Aviles Institutional Director for Academic Affairs and Student Services
View Audit 31533
Universidad Interamericana De Puerto Rico, Inc.
PR
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
R2T4 Late Return Student Jean Morales Cruz; ID #E00542118; Term 2022-10 Cause This is an exceptional case where the student reinstalled the enrollment after a withdrawal process was processed. ? Student enrolled in course CMEM 0291, Section 51806 (EMS Internship) for a total of de 9 credits at t...
R2T4 Late Return Student Jean Morales Cruz; ID #E00542118; Term 2022-10 Cause This is an exceptional case where the student reinstalled the enrollment after a withdrawal process was processed. ? Student enrolled in course CMEM 0291, Section 51806 (EMS Internship) for a total of de 9 credits at the beginning of term 202210. ? On September 7, 2021, the professor indicated that the student had not been attending the course and a total withdrawal was processed, since this was the only course in which student was enrolled for the term. ? The R2T4 calculation was performed and the TIV award cancelled. ? Subsequently, on September 29, the Registrar's office received a certification of the student's attendance to the course and the student's enrollment was reinstalled and the financial aid re awarded. ? Upon finalizing the term, the professor annotated an administrative withdrawal (UW) for the student with the last date of attendance as of October 18, 2021. But the administrative withdrawal was not properly recorded due to previous R2T4 existing record on system and the TIV return not processed on a timely manner. Action Once the circumstances of this case were identified, the R2T4 was reprocessed on June 22, 2022 and the corresponding return of the 50% of the award was completed. Corrective Action Plan The San German campus established a procedure to reinforce the internal communication between the corresponding offices to ensure a proper process for any enrollment reinstalled after an R2T4 process was performed for the same period. 1. The Dean of Academic Affairs receives and signs the student's request for re enrollment in courses. He will submit the request to the Enrollment Manager for the reinstallation process. 2. The Enrollment Manager will evaluate the request and upon approval will run the RWOTIVE- Automatic Registration Reinstatement process. This process will cancel the previous student's withdrawal record, the financial aid adjustment and register the adjustments to the student's account. 3. Once these steps are completed, the Enrollment Manager will notify the Registrar to change the enrollment status in the system and reinstall the courses. 4. Once the Registrar has completed the process, the Bursars Office will validate the total enrollment costs and the Financial Aid Office will be notified for the processing of the financial aid. Also, the Institutional Financial Aid Office designed the report SWOBJAC (Reinstalled Students with Active Total Withdrawal) to identify any student who reinstalled enrollment and an existing R2T4 record is active in our system for the same period. The report will be generated automatically at the end of each week and sent to the Enrollment Manager to identify any pending case. Contact persons: Mrs. Vilma S. Martinez Acting Chancellor San German Campus Mrs. Glenda Diaz Maldonado Institutional Financial Aid Director
View Audit 31533
Finding 34865 (2022-004)
Significant Deficiency 2022
Giving Youth A Chance Initiative
TN
Cash Management Significant Deficiency Internal Control / Segregation of Duties
Corrective Action ? Management will update the existing Internal Control policy which will include a secondary review of monthly meal claim reimbursements prior to resubmitting revised claims. Management will ensure that all revised claims will be submitted within the 60-day timeframe.
Corrective Action ? Management will update the existing Internal Control policy which will include a secondary review of monthly meal claim reimbursements prior to resubmitting revised claims. Management will ensure that all revised claims will be submitted within the 60-day timeframe.
View Audit 24343
Finding 34864 (2022-003)
Significant Deficiency 2022
Giving Youth A Chance Initiative
TN
Questioned Costs Cash Management Significant Deficiency
Corrective Action ? Management will re-train and certify staff on the Internal Control policy.
Corrective Action ? Management will re-train and certify staff on the Internal Control policy.
View Audit 24343 Questioned Costs: $1
Finding 34814 (2022-003)
Significant Deficiency 2022
Brighter Bites
TX
Reporting
Finding #2022-003 ? Significant Deficiency Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all ...
Finding #2022-003 ? Significant Deficiency Condition and context: Brighter Bites? SEFA did not include three federal awards totaling approximately $100,000. Recommendation: Brighter Bites should develop procedures when executing new contracts to review compliance requirements and terms with all affected departments. Planned corrective action: Brighter Bites will implement routine meetings to discuss new contracts or grants to ensure that they are correctly presented in the schedule of expenditures of federal awards or the schedule of expenditures of state awards, if applicable. Responsible officer: Gouri Kulkarni and Rich Dachman Estimated completion date: September 30, 2023
View Audit 33833
Finding 34813 (2022-002)
Significant Deficiency 2022
Brighter Bites
TX
Procurement, Suspension & Debarment
Finding #2022-002 ? Significant Deficiency and Other Non-compliance Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to pr...
Finding #2022-002 ? Significant Deficiency and Other Non-compliance Condition and context: Brighter Bites? procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. During the audit, we tested five out of the 21 vendors subject to procurement, to determine if they had been suspended, debarred, or otherwise excluded and no exceptions were identified. Recommendation: Revise Brighter Bites? procurement policy to include procedures to verify vendors have not been suspended, debarred, or otherwise excluded. Planned corrective action: Brighter Bites will implement a policy to verify vendors have not been suspended, debarred, or otherwise excluded. Responsible officer: Amy Priebe and Rich Dachman Estimated completion date: December 31, 2023
View Audit 33833
Finding 34810 (2022-002)
Material Weakness 2022
Triad Local School District
OH
Subrecipient Monitoring Cash Management School Nutrition Programs § 200.208 § 200.305
Finding Number: 2022-002 Planned Corrective Action: The District has initiated an internal audit reconciliation system to confirm each month that all reimbursable breakfast and lunch reports agree. Anticipated Completion Date: 07/01/2022 Responsible Contact Person: Neil Laughbaum, Director of Oper...
Finding Number: 2022-002 Planned Corrective Action: The District has initiated an internal audit reconciliation system to confirm each month that all reimbursable breakfast and lunch reports agree. Anticipated Completion Date: 07/01/2022 Responsible Contact Person: Neil Laughbaum, Director of Operations
View Audit 32571
Finding 34807 (2022-010)
Material Weakness 2022
San Francisco Unified School District
CA
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
Views of Responsible Officials: The District has not identified any payments that are the result of fraud. The District will work on developing procedures to identify and recover payments resulting from fraud. Name of Responsible Person: Pamela Geisler, Budget & Policy Director Implementation ...
Views of Responsible Officials: The District has not identified any payments that are the result of fraud. The District will work on developing procedures to identify and recover payments resulting from fraud. Name of Responsible Person: Pamela Geisler, Budget & Policy Director Implementation Date: Fiscal Year 2023-2024
View Audit 24006
Finding 34802 (2022-009)
Material Weakness 2022
San Francisco Unified School District
CA
Questioned Costs Cash Management Material Weakness
Views of Responsible Officials: During the COVID 19 pandemic the District experienced turnover in various key positions resulting from a lapse with record keeping. Management will work to ensure that records related to claim reimbursements are retained for a period of three years. Name of Respon...
Views of Responsible Officials: During the COVID 19 pandemic the District experienced turnover in various key positions resulting from a lapse with record keeping. Management will work to ensure that records related to claim reimbursements are retained for a period of three years. Name of Responsible Person: Jennifer LaBarre, Executive Director of Student Nutrition Services Implementation Date: Fiscal Year 2023-2024
View Audit 24006 Questioned Costs: $1
Finding 34796 (2022-008)
Material Weakness 2022
San Francisco Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.200 § 200.430
Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer ...
Views of Responsible Officials: District is reviewing the internal procedures related to documenting salaries and wages charged to federal programs and will work with our auditors to ensure we meet this requirement. Name of Responsible Person: Anne Marie Gordon, Interim Chief Financial Officer Implementation Date: Fiscal Year 2023-2024
View Audit 24006 Questioned Costs: $1
Finding 34795 (2022-004)
Material Weakness 2022
Anderson Healthcare
IL
Questioned Costs Allowable Costs / Cost Principles
During the testing of compliance for Federal Assistance Listing No. 93.498, U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund and the American Rescue Plan (ARP) Rural Distribution, it was determined the Organization had incorrectly re-reported $778,860 in Per...
During the testing of compliance for Federal Assistance Listing No. 93.498, U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund and the American Rescue Plan (ARP) Rural Distribution, it was determined the Organization had incorrectly re-reported $778,860 in Period 1 expenses in the Period 3 submission, which resulted in overstating expenses claimed against PRF funds of $778,860. In addition, the Organization incorrectly double counted $81,350 in Contract Labor in the Period 3 submission. This resulted in a total $860,210 of COVID-19 expenses that were charged and reported which were duplicative and/or unsupported. Corrective Action Plan: Management continues to improve our understanding of the nuances within the guidance as it relates to charging and reporting direct expenses. Additionally, the Organization continues to implement additional controls over future reporting periods to help ensure guidance is followed, which is being achieved through educational sessions and additional layers of review over future reporting periods to help ensure guidance is properly followed. It should be noted that while the expenses were erroneously double counted, the Organization had sufficient unused Lost Revenues to cover the use of these funds. Personnel Responsible for Corrective Action: Mike Marshall, Chief Financial Officer. Anticipated Completion Date: Change is in process and full adoption is anticipated by September 30, 2023.
View Audit 24005 Questioned Costs: $1
Regional School Unit #56
ME
Management response/corrective action plan: We will attempt to include this information on construction contracts moving forward.
Management response/corrective action plan: We will attempt to include this information on construction contracts moving forward.
View Audit 29907
La Maison Acadienne, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, La Maison Acadienne, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. ...
Oversight Agency for Audit, La Maison Acadienne, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2021 through September 30, 2022 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, CFDA 14.155 Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Action Taken: The shortfall was due to premium increases and a change in accounting staff. The required additional deposit was deposited in December. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 23840
Finding 34788 (2022-005)
Significant Deficiency 2022
Panthera Corporation
NY
Subrecipient Monitoring § 200.332
Panthera has now adopted the implementation of the Federal Assistance Listing Numbers on each agreement with subrecipients, and will ensure a formal approval is issued on all expenditure reports.
Panthera has now adopted the implementation of the Federal Assistance Listing Numbers on each agreement with subrecipients, and will ensure a formal approval is issued on all expenditure reports.
View Audit 34492
Finding 34787 (2022-004)
Significant Deficiency 2022
Panthera Corporation
NY
Procurement, Suspension & Debarment § 200.320
Panthera will conduct additional training and enhance the expenses review process to ensure newly issued 2023 procurement policy guidelines are being followed.
Panthera will conduct additional training and enhance the expenses review process to ensure newly issued 2023 procurement policy guidelines are being followed.
View Audit 34492
Finding 34786 (2022-003)
Significant Deficiency 2022
Panthera Corporation
NY
Matching / Level of Effort / Earmarking § 200.303 § 200.306
We already implemented a formal review and approval process in 2023 and anticipate this finding to be resolved on our next year audit. We will also ensure the review and approval is properly documented.
We already implemented a formal review and approval process in 2023 and anticipate this finding to be resolved on our next year audit. We will also ensure the review and approval is properly documented.
View Audit 34492
Finding 34785 (2022-002)
Significant Deficiency 2022
Panthera Corporation
NY
Cash Management § 200.303
Panthera implemented an approval workflow in Chrome River, but we will also ensure a formal written approval is issued on quarterly expenditure reports going forward.
Panthera implemented an approval workflow in Chrome River, but we will also ensure a formal written approval is issued on quarterly expenditure reports going forward.
View Audit 34492
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