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Corrective Action Plans

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Finding 34784 (2022-001)
Material Weakness 2022
Panthera Corporation
NY
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.405
Panthera implemented Chrome River which is a platform that enables electronic review and approval of invoices as part of Panthera?s expense management process. As Panthera expands its operations internationally we plan to implement more controls and procedures to ensure foreign affiliates are proper...
Panthera implemented Chrome River which is a platform that enables electronic review and approval of invoices as part of Panthera?s expense management process. As Panthera expands its operations internationally we plan to implement more controls and procedures to ensure foreign affiliates are properly maintaining all required expenditures documentation and approvals on spending.
View Audit 34492 Questioned Costs: $1
Randall University
OK
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
FINDING 2022-003? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program Federal Supplemental Educational Opportunity Grant ALN and Program Expenditures: 84.268 ($1,119,033) 84.063 ($684,817) 84.007 ($34,837) Award Number: P268K223315 P063P213315 P...
FINDING 2022-003? R2T4 Calculation Program Name: Federal Direct Student Loan Program Federal Pell Grant Program Federal Supplemental Educational Opportunity Grant ALN and Program Expenditures: 84.268 ($1,119,033) 84.063 ($684,817) 84.007 ($34,837) Award Number: P268K223315 P063P213315 P007A213421 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $26.85 (84.268) $97.40 (84.007) Condition Found: The Title IV funds were not returned timely for two of the forty students in the compliance testing sample. In addition, the R2T4 was not calculated correctly for two of the three students noted above. The incorrect number of days in the semester was used for both students. The remaining R2T4s calculated by the University were reviewed. Two additional R2T4s were not completed timely and one of the additional R2T4s was not calculated correctly. Federal Pell Grant funds returned for not beginning a module course were not excluded from the R2T4 calculation. Corrective Action Plan: Management agrees with this finding. ? For the first student in question, the R2T4 was completed timely, but the incorrect number of days was used in the R2T4 calculation. $26.85 of Federal Direct Loans were returned to the Department of Education in December 2022. ? For the second student in question, the R2T4 was completed and accepted late by the third-party servicer. In addition, the incorrect number of days was used in the R2T4 calculation. An additional $65.59 of Federal Pell Grant funds were disbursed to the student in December 2022. ? For the third student in question, the R2T4 was not completed timely and accepted late by the third-party servicer. The R2T4 was not completed until April 2022 which was more than forty-five days after the date of determination. ? For the fourth student in question, the incorrect Federal Pell Grant disbursed figure was used in the calculation. An additional $97.40 of FSEOG funds were returned in December 2022. In addition, the R2T4 was not calculated within 45 days of the date of determination, so the original funds were returned late. ? For the fifth student in question, the R2T4 was not reviewed and approved by the TPA within 45 days of the date of determination. The correct post-withdrawal disbursement was made in August 2022. Anticipated Completion Date: The corrective action was completed in November 2022. Contact Person: Cliff Bristow, Director of Financial Aid 405-912-9037
View Audit 33952
Finding 34780 (2022-001)
Material Weakness 2022
Randall University
OK
Reporting Matching / Level of Effort / Earmarking
FINDING 2022-001 ? Financial Close and Reporting Condition Found: During our audit, we noted the following: ? The University did not record the expenses related to the Paycheck Protection Program loan or HEERF funds correctly. Instead of recognizing qualified expenses as revenue, the University ...
FINDING 2022-001 ? Financial Close and Reporting Condition Found: During our audit, we noted the following: ? The University did not record the expenses related to the Paycheck Protection Program loan or HEERF funds correctly. Instead of recognizing qualified expenses as revenue, the University reduced the related expense accounts. ? Discounts for El Camino online students were not recorded correctly. Corrective Action Plan: Management agrees with the auditors? finding. Randall University, beginning in the Fall of 2021 began using an outside accounting firm to assist our business office, finance staff, and financial aid staff with financial reporting and accounting. The contract accounting firm was used in 2021-2022 to address many financial reporting and accounting processes. In response to this finding, Randall University will have an independent review of non-standard journal entries added to the contract accountant?s scope-of-work as a part of Randall University?s financial closing and reporting processes. The contract accountant will communicate with the auditing firm to seek guidance and requirements to better address this issue. Anticipated Completion Date: The corrective action is in process and will completed by June 2023. Contact Person: Todd Jenson, CFO 405-912-9475
View Audit 33952
Finding 34760 (2022-003)
Material Weakness 2022
Snohomish County
WA
Matching / Level of Effort / Earmarking Subrecipient Monitoring
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 34269
Finding 34757 (2022-001)
Significant Deficiency 2022
Camden County
NC
Eligibility
Corrective Action: Procedures and controls have been established for caseworkers to follow. Additional Training is already scheduled and will continue as needed on the Written Medicaid Corrective Action Plan for FY 2021. This will keep workers reminded to follow each policy and procedure more carefu...
Corrective Action: Procedures and controls have been established for caseworkers to follow. Additional Training is already scheduled and will continue as needed on the Written Medicaid Corrective Action Plan for FY 2021. This will keep workers reminded to follow each policy and procedure more carefully to minimize errors in the application process for future audits. Director, Supervisor, and Lead Worker will conduct reviews no less than quarterly to verify accuracy. If issues arise, workers will be retrained on the specifics of what is needed. If continued errors arise, Finance Officer will do additional reviews. Proposed Completion Date: Certain controls have been created and are continuing to be reviewed and modified if needed. Management will have 1st training no later than February 1st, 2022. Supervisor and Director will continue to monitor this issue and have additional mandatory trainings for staff that fail to comply with the Written Corrective Action Plan for FY 2021.
View Audit 33865
Finding 34755 (2022-003)
Significant Deficiency 2022
Florence County
WI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214 § 200.303
Action planned/taken in response to finding: Train staff on 1. Sam.gov and ELPS sites 2. Collecting a certification from entity (SBA Form 1624, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion Lower Tier Covered Transactions) 3. Adding a clause or condition to the...
Action planned/taken in response to finding: Train staff on 1. Sam.gov and ELPS sites 2. Collecting a certification from entity (SBA Form 1624, Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion Lower Tier Covered Transactions) 3. Adding a clause or condition to the covered transaction with entity (2 CFR section 180.300) Name(s) of the contact person(s) responsible for corrective action: Kim Merrill, Finance Manager Planned completion date for corrective action plan: Staff Training ? November 2023
View Audit 31014
Finding 34754 (2022-001)
Material Weakness 2022
Miles City Eagles Manor
MT
HUD Housing Programs Matching / Level of Effort / Earmarking
Miles City Eagle Manor Corrective Action Plan June 30, 2022 2022-001 Delinquent Debt Payments Underpayment of the flex subsidy loan On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the paym...
Miles City Eagle Manor Corrective Action Plan June 30, 2022 2022-001 Delinquent Debt Payments Underpayment of the flex subsidy loan On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the payments be made from surplus cash. The Organization has not received correspondence concerning these suggestions as of the date on this report, November 3, 2022. Karen Burkett, the Managing Agent, will work with the Organization to resolve this matter. The anticipated completion date is June 30, 2023.
View Audit 37803
Finding 34753 (2022-001)
Significant Deficiency 2022
Jobpath, Inc.
AZ
Subrecipient Monitoring Reporting
To ensure the timely submission of the monthly participant report to the pass-through entity, JobPath has modified its current process, submitting the report by the required deadline, separately from the invoice, which is due later in the month. By the next reporting date of April 5th, reports will ...
To ensure the timely submission of the monthly participant report to the pass-through entity, JobPath has modified its current process, submitting the report by the required deadline, separately from the invoice, which is due later in the month. By the next reporting date of April 5th, reports will be reviewed internally by supervisory personnel who did not prepare the report. The CEO will ensure these actions are taken. To ensure reporting accuracy, JobPath will create and maintain an electronic journal documenting individual participant funding assignments and any changes made to the funding sources, including the date, the person making the change, and the reason for the change. Only individuals with the appropriate roles and authority will have editing access. The CEO will ensure this action is implemented by the next reporting date of April 5th. Additionally, JP will work with the platform developer to add the necessary features so that changes are automatically documented and maintained and historical data/reports can be generated for control purposes. The Director of Operations will ensure this action is taken by June 30th.
View Audit 37765
Crowleys Ridge College
AR
Crowley's Ridge College's Registrar is responsible for ensuring that appropriate NSLDS enrollment reporting is conducted in a timely manner. t is now understood that NSLDS enrollment reporting should only take place on the web for changes made within the 60-day range of reporting. This includes but ...
Crowley's Ridge College's Registrar is responsible for ensuring that appropriate NSLDS enrollment reporting is conducted in a timely manner. t is now understood that NSLDS enrollment reporting should only take place on the web for changes made within the 60-day range of reporting. This includes but is not limited to changes of major, withdrawal from the institution, changes in full time and part time status, etc. On March 23, 2023, the Registrar's Office successfully installed EDConnect 8.5.0 software onto the institution's computer system and ran the security patch. However, upon logging into the system, access was denied. This prompted a call to EDConnect (1-800-330-5947) and steps were provided to access the enrollment roster. According to EDConnect, David Goff is listed as the Primary DPA and Shelly Beasley is listed as the Secondary DPA. As a result, Treka Clark does not have access to modify rights thus allowing access to the enrollment roster that is currently being sent to the institution's TG53917 mailbox. twas determined that Shelly Beasley will need to call EDConnect to update the Primary and Secondary DPA personnel. She will list herself, Shelly Beasley, as the Primary DPA and Treka Clark as the Secondary DPA. This will require the completion of signature pages and will take approximately 1-2 business days to process upon receipt of the completed signature pages. h addition to updating the Primary and Secondary DPA, Shelly Beasley will also request to have the enrollment roster be sent to Treka Clark's personal TGY3180 number. Timeline for Implementation of Corrective Action Plan: Implementation of this action plan will occur immediately following the submission of the signature pages to EDConnect and request to have the enrollment reporting roster be sent to the TGY3180 number. Contact Person
View Audit 36607
Finding 34747 (2022-006)
Significant Deficiency 2022
City of McFarland
CA
Procurement, Suspension & Debarment
2022-006 Significant Deficiency Covid - 19 American Rescue Plan Act ? Assistance Listing No. 21.027 Recommendation: CLA recommends that City implement procedures to ensure that federal guidance is followed relating to procurement and debarment. Explanation of disagreement with audit finding: There i...
2022-006 Significant Deficiency Covid - 19 American Rescue Plan Act ? Assistance Listing No. 21.027 Recommendation: CLA recommends that City implement procedures to ensure that federal guidance is followed relating to procurement and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We acknowledge the audit finding relating to disbursements of the Covid-19 American Rescue Plan Act funds to vendors without going through the bidding process and the delayed debarment checks for two vendors. We recognize the severity of non-compliance with federal regulations and understand the need to enhance our internal controls to prevent similar issues in the future. To address this finding, we plan to undertake the following corrective actions: ? Review of Current Contracts: Immediate steps will be taken to review all existing contracts financed through the Covid-19 American Rescue Plan Act to ensure compliance with federal regulations. If any irregularities are found, they will be addressed promptly. ? Procedure Enhancement: Procedures related to procurement and debarment checks will be reviewed and strengthened to ensure they align with federal guidance. This will include an emphasis on performing debarment checks before the commencement of any work and adhering to the bidding process regardless of the urgency of the situation. ? Training: We will conduct comprehensive training sessions for all personnel involved in procurement and financial management. The training will focus on the importance of complying with federal regulations when utilizing federal funding, including procurement processes and debarment checks. ? Enhanced Oversight: An oversight mechanism will be established to ensure strict adherence to federal guidelines in the management of all federal funds. This mechanism will include regular audits and reviews to ensure that federal guidance on procurement and debarment is consistently followed. ? Policy Revision: We will revise our procurement policy to emphasize the importance of adhering to the bid process and conducting debarment checks before awarding contracts funded through federal awards. ? Improved Documentation: We will improve our record-keeping practices to document all actions related to procurement and debarment checks. This will enable us to provide evidence of compliance during any future audits. While the current finding reflects an oversight during an emergency response, we are committed to adhering to all requirements even under challenging circumstances. We appreciate the audit team's efforts to identify areas for improvement, and we will work diligently to rectify these issues. Name(s) of the contact person(s) responsible for corrective action: Diego Viramontes Planned completion date for corrective action plan: June 30, 2023
View Audit 36865
Finding 34744 (2022-002)
Significant Deficiency 2022
West Central Wisconsin Workforce Development Board, Inc.
WI
Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency
Earmarking Requirements Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
Earmarking Requirements Recommendation: We recommend West Central Wisconsin Workforce Development Board, Inc.?s implement systems, procedures and training to ensure that earmarking requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The entity has addressed this in the current year by providing additional training and expectations set forth to the subrecipient (WRI). Additionally, the Board has worked with DWD to ensure the requirement will be met in the current year. Name of the contact person responsible for corrective action: Jon Menz Planned completion date for corrective action plan: June 30, 2023 If involved agencies have any questions regarding this plan, please call Jon Menz at 715-235-8393
View Audit 36864
Finding 34743 (2022-001)
Significant Deficiency 2022
Stepping Out Housing, Inc.
CA
Subrecipient Monitoring HUD Housing Programs
Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001 Corrective Action Plan: The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits were depo...
Corrective Action Plan For the Year Ended June 30, 2022 Finding 2022-001 Corrective Action Plan: The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits were deposited into the reserve fund subsequent to year-end. Name of Responsible Person: Kim Morrison, CFO Anticipated Completion Date: December 31, 2022 Signed by Kim Morrison on October 12, 2022.
View Audit 35075
Finding 34740 (2022-003)
Significant Deficiency 2022
J.f. Drake State Community and Technical College
AL
Student Financial Aid Eligibility Reporting
3) Finding 2022-003 ? Student Financial Assistance ? Enrollment Reporting Management?s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The...
3) Finding 2022-003 ? Student Financial Assistance ? Enrollment Reporting Management?s Response: Management understands the importance of ensuring information is reported accurately and timely and the requirement to report to the NSLDS the enrollment status of students who receive federal funds. The College will review its controls and procedures to ensure that not only are status changes reported to the Clearinghouse, but also that the enrollment changes are reported appropriately from the National Student Clearinghouse to NSLDS. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls, including multiple layers of review, to ensure that timely and accurate enrollment reporting is made. Furthermore, the reporting data was appropriately updated subsequent to the required timeframe. Name of Responsible Person: Mattavia Ward, Director of Admissions Implementation Date: Immediately
View Audit 36189
J.f. Drake State Community and Technical College
AL
Questioned Costs Student Financial Aid
2) Finding 2022-002 - Student Financial Assistance ? Return of Title IV Funds Management?s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials ...
2) Finding 2022-002 - Student Financial Assistance ? Return of Title IV Funds Management?s Response: Management understands the requirements specific to calculating and returning unearned Title IV aid. Management acknowledges and agrees with the findings as presented. Views of Responsible Officials and Corrective Action: We will reassess controls, review these processes and implement controls to ensure that timely calculations and return of funds are made. Furthermore, the funds noted were sent back subsequent to year end. Name of Responsible Person: Jennifer O'Linger, Director of Financial Aid Implementation Date: Immediately
View Audit 36189 Questioned Costs: $1
Finding 34737 (2022-001)
Significant Deficiency 2022
Florida Southern College
FL
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...
2022-001 Return to Title IV Recommendation: We recommend that the College review and implement procedures to ensure that withdrawals are properly communicated to all departments and processed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: So that we do not have to rely upon other offices to notify the Financial Aid Office of students not returning, the College has developed a report to detect this condition. We ran the report and no additional students were found to be in this condition. At a minimum, this report will be run on a monthly basis. Name(s) of the contact person(s) responsible for corrective action: William Healy Planned completion date for corrective action plan: July 2022
View Audit 33995
Finding 34734 (2022-002)
Material Weakness 2022
Edgewood-Colesburg Community School District
IA
Internal Control / Segregation of Duties
The District will continue to look for ways to improve segregation of duties.
The District will continue to look for ways to improve segregation of duties.
View Audit 33564
Finding 34733 (2022-002)
Significant Deficiency 2022
City of Durango
CO
Procurement, Suspension & Debarment
2022-001 Material Audit Adjustments Material Weakness Criteria: The City is required to provide accurate GAAP basis financial data for preparation of the annual financial statements. Additionally, a good system of internal accounting control contemplates an adequate system for recording, processing ...
2022-001 Material Audit Adjustments Material Weakness Criteria: The City is required to provide accurate GAAP basis financial data for preparation of the annual financial statements. Additionally, a good system of internal accounting control contemplates an adequate system for recording, processing and reconciling account balances to the financial statements and ensuring cutoff is accurate for accounts receivable, deferred revenue and related revenues. Condition: Based on audit procedures performed as of December 31, 2022, we identified the following material adjustment that was recorded in order to fairly present the financial statements in accordance with GAAP: ? We identified a material audit adjustment related to recognizing intergovernmental revenue and reducing deferred revenue to match the expenditures reported in the State and Local Fiscal Recovery Funds program within the grants fund. Cause: The City?s financial statement reconciliation controls failed to prevent, or detect on a timely basis, material errors in the financial statements that were noted. Effect: Deferred revenues were overstated, and intergovernmental revenues were understated for the Grants Fund. Management has posted a correcting journal entry to correct the error and properly report the balances in the December 31, 2022, Annual Comprehensive Financial Report. Corrective Action: Management will improve controls related to the year-end financial reconciliation process to ensure grant revenues are properly reported in line with restrictions noted within grant agreements. Deferred revenue will be reconciled quarterly working with Department heads and the Grant Contracts Specialist. Personnel within the accounting department will perform secondary reviews to ensure the accuracy of financial reporting to ensure proper GAAP required cutoff procedures have been followed. Anticipated Completion date: The City has corrected the financial statements for the 2022 reporting period and will create the new financial reports and implement additional year-end controls on or before December 2023.Views of Responsible Officials: Agree. The person responsible for overseeing the corrections is Devon Schmidt devon.schmidt@durangogov.org 970-759-0140. 2022-002 U.S. Department of Treasury Passed-Through Colorado Department of Local Affairs Federal Financial Assistance Listing 21.027 COVID-19 State and Local Fiscal Recovery Funds Procurement and Suspension and Debarment Significant Deficiency in Internal Control over Compliance Criteria: The OMB Compliance Supplement states that Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Non-Federal entities may verify that a party is not suspended or debarred by checking the Excluded Parties List System, collecting a certification from the entity, or adding a clause or condition to the covered transaction. Condition: Suspension and debarment verification procedures were not always performed prior to awarding contracts related to federally funded transactions. Cause: The City?s controls surrounding the procurement process failed to properly address the potential of suspension and debarment through the performance of System for Award Management (SAM) checks. Effect: Contractors may not be aware of required terms and conditions, and payments could be made to recipients who were suspended or debarred. Corrective Action: The City will improve controls surrounding the performance of SAM checks and adhere to all aspects of their procurement policy, including procurement, suspension, and debarment. The Grants Specialist will be responsible for communicating grant-funded projects to the Purchasing team and completing the SAM checks prior to awarding the contractor. The City retains documentation of all SAM checks performed before entering contracts where vendors receive federal awards. Views of Responsible Officials: Agree. The person responsible for overseeing the corrections is Devon Schmidt devon.schmidt@durangogov.org 970-759-0140.
View Audit 33563
Finding 34730 (2022-003)
Material Weakness 2022
Melbourne Housing Authority
FL
HUD Housing Programs Eligibility Material Weakness
2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions wer...
2022-003 Eligibility: Public Housing Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of a total tenant population of approximately 145 tenant files, 15 files were selected for testing. Exceptions were noted as follows: ? 1 tenant file where the Authority was unable to locate certain documents and therefore could not test items such as Form 9886, birth certificates, social security cards, income and deduction support, utility allowance schedules and EIV verification. ? 1 tenant file where dependent?s 214 affidavit was not signed. However, we did note that the dependent was a US Citizen (per review of birth certificate) and therefore eligible for the program. ? 1 tenant file where tenant?s reported income was incorrect on the Form 50058. However, this had no impact on tenant?s rent as this was a flat rent unit. We also noted as part of our new admissions testing (3 selected for testing out of population of 23 new admissions) the following: ? 1 new admission where the applicant and dependent?s Form 214 were not signed. However, it was noted that the applicants were citizens (per review of birth certificate information) and therefore eligible for the program. Auditor?s Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to locate certain documents. We will assure that files are complete and are supported with proper documentation.
View Audit 30288
Finding 34729 (2022-002)
Material Weakness 2022
Melbourne Housing Authority
FL
HUD Housing Programs Material Weakness Reporting
2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s origi...
2022-002 Reporting ? Inaccurate and Late FDS Submission and Late OMB Data Collection Form Submission Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control Material Noncompliance Repeat finding of 2021-002 from March 31, 2021 Condition: The Authority?s original unaudited FDS filing was materially misstated. In addition, the Authority did not report the CARES Act activity in a separate column of the FDS as required. Also, the unaudited FDS filings were not submitted within the timeframes specified by HUD. The Authority submitted the unaudited FDS filing on May 26, 2023 (of which the normal due date was May 31, 2022). The Authority was also required to submit the audited FDS filing and the OMB Data Collection form to the Federal Audit Clearinghouse (?FAC?) by December 31, 2022 at completion of the single audit, but it was not filed timely, as the audit was completed on August 16, 2023. Recommendation: The Authority should make every effort to file its REAC submissions accurately and timely and submit the OMB Data Collection form timely. Action Taken: We concur with the recommendation. Due to the COVID-19 pandemic and related staff absences and turnover, we were not able to accurately close the books before the HUD specified unaudited and audited FDS filing deadline and unable to timely file the OMB Data Collection Form. We are very focused on ensuring there is adequate staffing and sufficient processes in place in order to be able to close the books prior to submitting a materially accurate unaudited FDS submission for the following fiscal year as well as timely file the audited FDS and OMB Data Collection Form.
View Audit 30288
Genesee Valley Presbyterian Nursing Center D/b/a Kirkhaven
NY
HUD Housing Programs Material Weakness Reporting § 200.516
Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to becom...
Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven utilize grant funding if allowable to become up to date in debt principal payments and escrow payments. Management Response Kirkhaven was and continues to be in communication with both HUD and mortgage servicer (Berkadia) with regards to the lack of payment of the October to December mortgage and escrow required payments amounting to $192,947 due to the cash flow challenges. They are aware of the executed CHOW Letter of Intent. Subsequent to year-end, Kirkhaven has made the required interest only payments for October to December and continues to make the monthly interest payments. Kirkhaven also has applied for relief of the required escrow payments, but was subsequently denied. Management will continue to monitor cash flow and if feasible make mortgage principal and escrow payments as able, however, the VAPAP grant proceeds did not include funds for debt payments. Managements position is that since the executed CHOW, intention is to use proceeds to pay of the mortgage balance, that paying the principal earlier versus later is less critical.
View Audit 36313
Finding 34727 (2022-001)
Significant Deficiency 2022
Ecology Education, Inc.
ME
Student Financial Aid Reporting Significant Deficiency
Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance ...
Ecology Education, Inc. Corrective Action Plan For the Year Ended December 31, 2022 Finding 2022-001 Condition The School has not prepared written policies which could result in potential noncompliance. Corrective Action Taken or Planned Management is currently reviewing the 2022 compliance supplement (2 CFR PART 200, APPENDIX XI) which applies to most federal awards including USDA RD financing. Management understands this supplement is issued annually and can be obtained online. Specific review includes the matrix for federal programs on page 21, and details for ALN 10.766 (USDA Community facilities loans) which begins on page 275. Management has prioritized preparing written policies in direct alignment of the 2022 compliance supplement related to internal control and compliance with federal award requirements. The relevant compliance requirements for TES for 2022 for which policies are being drafted related to the USDA RD Community Facilities Program loan include reporting, reserve account funding, and minimum insurance and bonding coverage, per the agreement with USDA. Specific controls over compliance with these requirements will be documented.
View Audit 34660
Illinois Humanities Council
IL
Reporting
Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-002 ? Material Misstatements on Federal Financial Report SF425 During audit testing material misstatements were identified in the amounts reported by the Organization on the Federal Financial Report (FFR) SF425 for NEH Gr...
Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-002 ? Material Misstatements on Federal Financial Report SF425 During audit testing material misstatements were identified in the amounts reported by the Organization on the Federal Financial Report (FFR) SF425 for NEH Grant SO-263616-19 as of October 31, 2022. The FFR reported incorrect amounts for federal funds authorized, unobligated balance of federal funds and recipient share of expenditures. Corrective Action Plan Upon further review of NEH Grant SO-263616-19 Federal Financial Report (FFR) as of October 31, 2021, it was determined that information on the originally submitted SF425 FFR was incorrect. This finding has been addressed in the Illinois Humanities Councils FY21 Single Audit under Finding #2021-001. Since incorrect information from the October 31, 2021, FFR was carried forward this cause the October 31, 2022, SF425 FFR to be incorrect as well. It has been acknowledged that some of the wording and descriptions on the SF425 instructions and form were misunderstood and inaccurately interpreted by accounting staff, thus resulting in wrong information being provided. To ensure accuracy of data being reported on all SF425 FFR?s going forward the Director of Finance will establish and maintain an accurate understanding of the SF425 form and instructions. The Director of Finance will also provide detailed reconciliations of data being reported on the FFR?s that will then be reviewed with the Director of Development and Executive Director for accuracy prior to the FFR being submitted. Completed FFR?s will also be shared with the Board Chair and Treasurer for transparency of data being submitted. Should any questions come up while the Director of Finance is completing FFR?s they will reach out directly to the organizations NEH Grant Manager for assistance to make sure any issues are addressed prior to submission of FFR?s. Planned Completion Date 05/01/2023 Individuals Responsible for Executing Corrective Action Vicki Garza, Director of Finance Morven Higgins, Director of Development Gabrielle Lyon, Executive Director Board Chair Treasurer
View Audit 34656
Illinois Humanities Council
IL
Reporting Internal Control / Segregation of Duties
Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-003 ? Late Filing of 2021 Single Audit Reporting Package During audit testing it was discovered that the Single Audit reporting package for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse (FAC) withi...
Illinois Humanities Council ? Single Audit Corrective Action Plan Finding 2022-003 ? Late Filing of 2021 Single Audit Reporting Package During audit testing it was discovered that the Single Audit reporting package for fiscal year 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required timeframe. The Code of Federal Regulations 2 CFR 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Corrective Action Plan The Illinois Humanities Council had been outsourcing their accounting and finance functions to a third-party contractor when this finding occurred. It has since been identified that this third-party contractor was insufficiently performing contracted duties and this contract has been terminated as of December 31, 2022. To ensure that all Single Audit reporting packages are submitted in a timely manner according to 2 CFR 200 the Director of Finance and the Executive Director will work closely with the audit firm on timing of audit reports so as to meet the FAC timing requirement. The Board Chair and Treasure will also be notified once the Single Audit reporting package has been submitted to the FAC for transparency that reporting timing requirements have been met. Planned Completion Date 05/01/2023 Individuals Responsible for Executing Corrective Action Vicki Garza, Director of Finance Gabrielle Lyon, Executive Director
View Audit 34656
Finding 34720 (2022-003)
Significant Deficiency 2022
Alternatives, Inc.
IL
Cash Management Subrecipient Monitoring Reporting
Finding 2022-003 Adherence and Application of Financial Policies and Procedures for Vouchering Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Illinois Department of Human Services Program Name: Social Services Block Grant Assistance Listing #: 93.667 Que...
Finding 2022-003 Adherence and Application of Financial Policies and Procedures for Vouchering Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: Illinois Department of Human Services Program Name: Social Services Block Grant Assistance Listing #: 93.667 Questioned Costs: None Corrective Action: We agree with the auditor?s comments and actions stated in the recommendation. The Organization is rewriting its accounting policies and procedures to ensure adherence to the proper procedures for vouchering, which will be completed in fiscal year 2024. In August 2022, the building at 4730 N. Sheridan was sold. During the move some documents were misfiled or otherwise missed place. This made it difficult to find vouchers for the audit. The new accounting system allows Alternatives to save a copy of the vouchers and necessary support within the software. The electronic filing of the backup documentation will prevent misplacement of vouchers in the future. Contact Person: Sonya Cook, Finance Director Anticipated Completion Date: December 15, 2023
View Audit 33247
Finding 34719 (2022-002)
Material Weakness 2022
Lexington Center Corporation
KY
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.400
Finding no: 2022-002 Contact person(s) responsible: Jeff Mullaney, Director of Finance Corrective action planned: It will be policy moving forward that primary contact person(s) for federal awards shall remain consistent from receipt of award to close of said award. This will increase control over a...
Finding no: 2022-002 Contact person(s) responsible: Jeff Mullaney, Director of Finance Corrective action planned: It will be policy moving forward that primary contact person(s) for federal awards shall remain consistent from receipt of award to close of said award. This will increase control over award documentation and uses of funds. Additionally, a staff member who is not the primary contact for the federal award will perform an independent review of costs at each stage of the award reporting process to provide additional checks and balances. As it relates to the specific federal award in this audit period, management will replace unallowable costs with available allowable costs. Anticipated completion date: October 1, 2022
View Audit 32423
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