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Corrective Action Plans

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Finding 34372 (2022-001)
Significant Deficiency 2022
Success for All Foundation, INC
MD
Internal Control / Segregation of Duties
The Organization agrees with the finding. Management?s current accounting software ?Great Plains? does not provide the capability of not allowing one from creating and posting their own journal entries. Management is presently looking at new software that will have this feature in place.
The Organization agrees with the finding. Management?s current accounting software ?Great Plains? does not provide the capability of not allowing one from creating and posting their own journal entries. Management is presently looking at new software that will have this feature in place.
View Audit 33937
Finding 34369 (2022-001)
Significant Deficiency 2022
Whitfield County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404
FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...
FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Questioned Costs: $129,375.00 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Whitfield County School District does not concur with the finding; therefore, no corrective action is necessary. Estimated Completion Date: The expense was approved and paid in the fiscal year 2022. Contact Person: Kelly Coon Telephone: 706-217-6704 Email: Kelly.coon@wcsga.net
View Audit 33934 Questioned Costs: $1
Finding 34368 (2022-002)
Significant Deficiency 2022
Upham's Corner Health Committee, Inc.
MA
Internal Control / Segregation of Duties
Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approve...
Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approved by an appropriate level of the Committee's management. Action Taken - The Committee?s management acknowledges this matter and has taken action to reimburse affected patient(s). Additionally, the Committee has implemented enhanced training for its employees to mitigate the risk of these errors occurring prospectively.
View Audit 32756
Finding 34367 (2022-002)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
2022-002 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, management identified a faulty calculation in its APR Spreadsheet and corrected t...
2022-002 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, management identified a faulty calculation in its APR Spreadsheet and corrected the error. As a result of the correction, the total leverage on the APR spreadsheet and summary APR report filed with the U.S. Department of Education will be amended on May 1st, 2023. Management intends to resolve the problem in the future by taking the following additional actions: 1) future APR reports will be based upon the corrected spreadsheet, which has corrected summing error. 2) The sums of the APR spreadsheet will be checked by two parties before submission, to confirm accuracy?the parties will include the party preparing the report and the Accounting Manager responsible for accounting for credit enhancement grants.
View Audit 32168
Finding 34366 (2022-001)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
2022-001 Internal Control over Compliance and Compliance with Special Tests and Provisions Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: First quarter 2023 Corrective Action: Management takes the provisions of the grant agreement very seriously and has ...
2022-001 Internal Control over Compliance and Compliance with Special Tests and Provisions Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: First quarter 2023 Corrective Action: Management takes the provisions of the grant agreement very seriously and has procedures in place to address the prevention of commingling federal funds with private funds. The current condition regarding the commingling of funds was unintentional. Management distributed funds to an escrow agent using both federal and private funds. These funds were deposited into one account as reserved funds to support a credit enhancement transaction. The funds were separated into two sub-accounts to maintain the division of federal versus private funds. The account was a certificate of deposit account. On December 29, 2022 the certificate of deposit matured. Without management?s instruction, the escrow agent decided not to reinvest the funds according to the agreed upon policy and instead erroneously deposited the cash into one federal cash account. As soon as management became aware that the funds were commingled approximately a month later, the private funds were transferred from the federal account into a private account. Management utilizes general ledger accounts to display the separation of federal and private funds. On an ongoing basis, management reviews all cash accounts to ensure funds are not commingled. Monthly, management reviews the balance sheet to manage our cash activity and quarterly, reviews reports that present the separation of the cash groupings.
View Audit 32168
Finding 34365 (2022-001)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
2022-001 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, Management identified a faulty calculation in its APR Spreadsheet and corrected t...
2022-001 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, Management identified a faulty calculation in its APR Spreadsheet and corrected the error. As a result of the correction, the total leverage on the APR spreadsheet and summary APR report filed with the U.S. Department of Education will be amended on May 1st, 2023. Management intends to resolve the problem in the future by taking the following additional actions: 1) future APR reports will be based upon the corrected spreadsheet, which has corrected summing error. 2) The sums of the APR spreadsheet will be checked by two parties before submission, to confirm accuracy?the parties will include the party preparing the report and the Accounting manager responsible for accounting for credit enhancement grants.
View Audit 32166
Finding 34360 (2022-006)
Significant Deficiency 2022
East Orange Board of Education
NJ
All staff appointments covered by grant funds will be listed under a separate resolution.
All staff appointments covered by grant funds will be listed under a separate resolution.
View Audit 24198
Housing Authority of the City of Frederick
MD
Reporting
FINDING 2022-002 MANAGEMENT?S CORRECTIVE ACTION PLAN Due to Covid the scheduling of Audits has been much later than previous years. The Authority will be returning to the previous audit schedule to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the Author...
FINDING 2022-002 MANAGEMENT?S CORRECTIVE ACTION PLAN Due to Covid the scheduling of Audits has been much later than previous years. The Authority will be returning to the previous audit schedule to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the Authority will have information available and to the independent auditor by July 2023. These recommendations will be implemented for the March 31, 2023 year end. These correction action plans were developed by E. Kevin Lollar, Executive Director and Barbara Hood, Director of Finance.
View Audit 24019
Finding 34347 (2022-006)
Significant Deficiency 2022
St David Unified School District No. 21
AZ
Cash Management Internal Control / Segregation of Duties Reporting § 200.303
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Repeat Finding: Yes ? 2021-004 Typ...
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Repeat Finding: Yes ? 2021-004 Type of Finding: Significant deficiency in internal controls over compliance and immaterial matter of noncompliance 2022-006 Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Criteria or Specific Requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with cash management compliance requirements. The District should have internal controls designed to ensure compliance with those provisions. Context: For four of four monthly meal reimbursement claims tested. Corrective Action Plan: The District will retain documentation in future years to show that monthly claims summaries are reviewed. Anticipated Completion Date: June 30, 2023 Name of Contact Person: Pam Bradford, Interim Business Manager
View Audit 24196
Aroostook Area Agency on Aging INC
ME
Allowable Costs / Cost Principles Cash Management
Finding 2022-003: Accuracy of Data Condition During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Corrective Action Plan Corrective Action Planned: The Agency, effective October 1, 2022, calculates wages to all programs as a pe...
Finding 2022-003: Accuracy of Data Condition During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Corrective Action Plan Corrective Action Planned: The Agency, effective October 1, 2022, calculates wages to all programs as a percentage. These percentages are used in the development of the budget and shared with the human resources for bi-weekly payroll. Employees paid out of multiple funds are now delineated in a spreadsheet by the Finance Director pursuant to a new standard operating procedure. The Staff Accountant enters the monthly recurring adjustment for wages. If Agency budgets are amended and wages adjusted during the fiscal year, the board in coordination with the Executive Director will notify the Finance Department. The Finance Director will then create a new recurring entry, and any adjustments, for recording for the Staff Accountant. Name of Contact Person Responsible for Corrective Action: Clint Deschene, Director Finance Anticipated Completion Date: March 2023
View Audit 29031
Aroostook Area Agency on Aging INC
ME
Allowable Costs / Cost Principles Cash Management
Finding 2022-002: Unallowable Costs Condition The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Corrective Action Plan Corrective Action Planned: In January 2022 the Agency was deemed tax...
Finding 2022-002: Unallowable Costs Condition The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Corrective Action Plan Corrective Action Planned: In January 2022 the Agency was deemed tax exempt for State Sales Tax. The new Finance Director has already met with the Executive Director and Leadership concerning this finding. Purchasing is working to eliminate reimbursements of taxed purchases and creating agency accounts with vendors for these orders. The Agency is also updating all internal procedures and leadership is being trained to prevent further occurrences. Name of Contact Person Responsible for Corrective Action: Clint Deschene, Director Finance Anticipated Completion Date: March 2023
View Audit 29031
Finding 34336 (2022-001)
Material Weakness 2022
Eastern Nebraska Human Services Agency
NE
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the fe...
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Agency selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in the Agency?s Period 2 submission, the reported patient service revenue amounts were not reduced by bad debts, as required by the terms and conditions of the federal award. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, the Agency incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, the Agency would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Nancy Chase, Chief Financial Officer
View Audit 36345
Finding 34327 (2022-005)
Material Weakness 2022
East Noble School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective A...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal Controls: When preparing and submitting reports for ESSER the Deputy Treasurer, Chief Finance & Operations Officer, and Assistant Superintendent will work together to compile the required information and sign the documents used for reporting. The Chief Finance & Operations Officer will review before the Assistant Superintendent submits the final report. Once the report is submitted it will be printed off, signed by the appropriate parties, and kept on file for review. Anticipated Completion Date: April 2023
View Audit 33462
Finding 34325 (2022-004)
Material Weakness 2022
East Noble School Corporation
IN
Matching / Level of Effort / Earmarking § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Ac...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility: The application process goes through Meal Magic. The Food Service Director will enter the income thresholds into Meal Magic and the Chief Finance & Operations Officer will review for accuracy and sign at completion. Families will complete their applications with their family and income information. The Food Service Director processes the application based on the information provided in the application. The Food Service Manager will randomly request proof of income to maintain the integrity of the program. Matching, Level of Effort, Earmarking: The Chief Finance & Operations Officer will break out the budget for the Education and Operations fund by building and divide by the student enrollment in September and February after the ADM count are completed. This information will then be shared with the Assistant Superintendent for their review. Anticipated Completion Date: April 2023
View Audit 33462
Finding 34323 (2022-003)
Material Weakness 2022
East Noble School Corporation
IN
Procurement, Suspension & Debarment § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Matt Stinson, Student Services Director 260-347-2502 ext.: 10016 Views of Responsible Official: We concur with the finding. Description of Correcti...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Matt Stinson, Student Services Director 260-347-2502 ext.: 10016 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment: For any contract in excess of $25,000 we will solicit information from said vendor stating, ?They are not suspended or debarred from receiving Federal Funds?. This will be included in the contract or requested to be with the quote. Anticipated Completion Date: April 2023
View Audit 33462
Finding 34310 (2022-002)
Material Weakness 2022
East Noble School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan...
Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal Controls: The monthly meal reimbursement claims will be calculated by the Food Service Director by using information obtained through meal magic. Once the meal reimbursement is calculated it will be reviewed by the Deputy Treasurer before being submitted by the Food Service Director. Once the reimbursement is received the Deputy Treasurer will verify it was received as submitted. Anticipated Completion Date: April 2023
View Audit 33462
Finding 34309 (2022-001)
Material Weakness 2022
East Noble School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2022-001 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corre...
FINDING 2022-001 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: East Noble School Corporation will attempt to solicit (3) quotes for purchases between $10,000 and $150,000. In the event we are unable to acquire the (3) quotes we will document our attempt and state the reason for which vendor we select. Suspension and Debarment: For any contract in excess of $25,000 we will solicit information from said vendor stating, ?They are not suspended or debarred from receiving Federal Funds?. This will be included in the contract or requested to be with the quote. Anticipated Completion Date: April 2023
View Audit 33462
Finding 34307 (2022-001)
Material Weakness 2022
Georgia Environmental Finance Authority
GA
Subrecipient Monitoring Reporting
The Authority agrees with the recommendation and will establish a formal process to ensure all reporting requirements are fulfilled. The process will include a review by management and its compliance auditor to identify the required reporting items for each grant award received at inception.
The Authority agrees with the recommendation and will establish a formal process to ensure all reporting requirements are fulfilled. The process will include a review by management and its compliance auditor to identify the required reporting items for each grant award received at inception.
View Audit 30479
National Church Residences of Blue Springs,mo D/b/a Woods Chapel Lodge
OH
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return securit...
Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits withing 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended August 31, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: December 14, 2021
View Audit 36983
Finding 34302 (2022-001)
Material Weakness 2022
Reeths-Puffer Schools
MI
Reporting Subrecipient Monitoring Cash Management
U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District shoul...
U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District should recognize the monthly food service activity in the accounting records following the submission of the claims reports to the State of Michigan. Action Taken: After submitting the monthly food service claims reports for reimbursement, the Director of Finance provides a copy of the claims report to the Accounting Manager to record the corresponding activity and to compare it to the amount of the subsequent deposit. Responsible Person and Completion Date: Director of Finance, February 2022 If the Michigan Department of Education has questions regarding this plan, please call Tracey French at (231) 744-4736.
View Audit 35735
Finding 34300 (2022-001)
Significant Deficiency 2022
Grace Commons, Inc.
CA
HUD Housing Programs
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. Anticipated Completion Date: December 31, 2022...
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. Anticipated Completion Date: December 31, 2022 Kim Morrison, CFO, signed and dated this CAP on Oct. 12, 2022
View Audit 35019
Russo Street Apartments, Inc.
RI
HUD Housing Programs
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Russo Apartments Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations specify the amount required to be deposited on a monthly basis to the replacement reserve account.; Condition - ...
August 26, 2022 D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 RE: Corrective Action Plan: Russo Apartments Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations specify the amount required to be deposited on a monthly basis to the replacement reserve account.; Condition - one month's deposit totaling $683 was not made during the year; Cause - the property is experiencing a cash flow problem and was unable to make the required deposit; Recommendation management should make every effort to deposit the monthly required amount to the reserve account. Response: Subsequent to year end management received a rent increase and will be able to deposit the shortfall amount to the reserve account. Corrective Action Plan: Management has adopted the attached internal control workflow to ensure that program requirements are more strictly adhered to. We have also expanded our finance department by 2 FTE?s in the past two years (including a new position of Financial Analyst/Asset Manager in July 2022) to ensure that we have proper staffing to monitor properties financial performance and compliance with program requirements. Responsible party: Frank Shea
View Audit 35017
Hart Public Schools
MI
School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221...
Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District has started to develop a spend-down plan that it will implement and complete in the fiscal year ending June 30, 2023. Responsible Person and Anticipated Completion Date: The Superintendent is responsible for the development and execution of the spend-down plan with a completion date of June 30, 2023. If the Michigan Department of Education has questions regarding this plan, please call Mark Platt at (231) 873-6224.
View Audit 33193
Finding 34292 (2022-001)
Significant Deficiency 2022
Hart Public Schools
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Special Tests & Provisions
Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-...
Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Action Taken: The School District will review all construction contracts and ensure they contain the proper wording in regards to the payment of prevailing wages and requirements for certification of the payment of prevailing wages on a weekly basis. Responsible Person and Anticipated Completion Date: The Superintendent will ensure all construction contracts funded with federal funding contain proper wording and the requirement for certifications of wages paid in accordance with prevailing wages for every week of the contract by November 30, 2022.
View Audit 33193
Finding 34291 (2022-001)
Significant Deficiency 2022
St Matthew Housing Development INC T/a St Matthew Manor
PA
HUD Housing Programs
CORRECTIVE ACTION PLAN April 07, 2023 St. Matthews Housing Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of public accounting firm: Capaldi Reynolds & Pelosi 332 Tilton Road Northfield, NJ 08225 Audit period: ...
CORRECTIVE ACTION PLAN April 07, 2023 St. Matthews Housing Development, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of public accounting firm: Capaldi Reynolds & Pelosi 332 Tilton Road Northfield, NJ 08225 Audit period: January 1, 2022 to December 31, 2022. Contact name: Derek Pew, Managing Agent. Contact phone number: 609-646-8861 The finding from the December 31, 2022 schedule of findings and questioned costs are discussed below. FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS 2022-001: The required deposit of $2,234, per the December 31, 2021 Computation of Surplus Cash was not deposited into the Residual Receipts account within 90 days after the fiscal year end. It is recommended that management implements a checklist t of all compliance requirements with its applicable deadlines that would be reviewed by appropriate individuals regularly to ensure requirements are being met in a timely manner. Action(s) taken or planned on the finding: The Executive Board and management agree with the finding and the auditor?s recommendation. We have implemented policies and procedures to ensure compliance requirements are being met in a timely manner. The required deposit to the Residual Receipts account was made on April 7, 2023. No further action required.
View Audit 32079
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