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Corrective Action Plans

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Finding 29984 (2022-003)
Material Weakness 2022
Clarkson University
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and...
Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and documented the necessary allocation calculation. This calculation, along with a copy of the original payroll authorization for the employee and the superseding payroll authorization were sent to the Associate Controller for review and verification. This secondary review was marked approved and returned to the Payroll Manager for final entry in the payroll system and records archiving. Further, a campus committee with representatives from the offices of; Controller, Information Technology, Sponsored Research Services, Payroll and Academic Affairs Operations was formed to further review and address this prior year finding. The Committee has developed a form within PeopleSoft that will allow for entering payroll authorization data, system calculation of applicable fringe adjustments, and a system driven workflow review and approval process from initial entry by the Principal Investigator to approval by Sponsored Research Services to the approval by either the Research Accountant or the Associate Controller for posting of all prior period reallocations. Any adjustments affecting future periods will be processed through the existing payroll authorization process and system entered by the Payroll Office. System testing of this reallocation process is currently taking place with implementation scheduled for April 1, 2023. A further enhancement of automating the related journal entry posting upon final approval by the Research Accountant or Associate Controller is expected to be implemented by May 1, 2023. InAnticipated Completion Date June 30, 2023 Responsible Person Keith Rosser, Controller William McGarry, Chief Financial Officer light of the repeat finding, the University will further engage an outside firm to conduct an internal audit of the Payroll Department with a focus on reviewing current processes from employee set up through issuance of compensation and filing of state and federal forms. This expected outcome of this review will be to identify areas of potential weakness, process improvement, and current utilization of existing financial systems and tools.
View Audit 30456
Finding 29976 (2022-002)
Significant Deficiency 2022
Pillars Community Health
IL
Cash Management
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off pr...
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off procedures. Name(s) of the contact person(s) responsible for corrective action: Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: 6/15/2023
View Audit 30362
Finding 29975 (2022-001)
Significant Deficiency 2022
Pillars Community Health
IL
Questioned Costs Cash Management
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off pr...
Action taken in response to finding: Finance leadership will ensure that the annual rates are shared at the time that the negotiated indirect cost letter is executed with all finance staff members. Finance leadership will add the review of the indirect cost rate as part of the review and sign off procedures. Name(s) of the contact person(s) responsible for corrective action: Lanita Higgs-Jackson, CFO Planned completion date for corrective action plan: 6/15/2023
View Audit 30362 Questioned Costs: $1
Finding 29974 (2022-001)
Material Weakness 2022
Mountain Home School District
AR
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions
Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definiti...
Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Corrective Action Plan: The District misinterpreted the definition of eligible equipment regarding the ECF grant. Therefore, the District will contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures by reviewing and monitoring federal grant expenditures with the District?s directors, supervisors, and accounts payable secretaries. Anticipated Completion Date: June 15, 2023
View Audit 37208 Questioned Costs: $1
Eagle Court Apartments
MN
Questioned Costs HUD Housing Programs
EAGLE COURT APARTMENTS HUD PROJECT NO. 092-EE062 CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended Se...
EAGLE COURT APARTMENTS HUD PROJECT NO. 092-EE062 CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Eagle Court Apartments respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, Assistance Listing Number 14.157 The Project's security deposit liability account was underfunded at September 30, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liabilty balance on a monthly basis. The finding was corrected in December 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call Craig Ritter at 320-584-2423.
View Audit 36209 Questioned Costs: $1
Rose Court
MN
Questioned Costs HUD Housing Programs
ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September...
ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's security deposit liability account was underfunded by $148 at September 30, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus to security deposit liability balance on a monthly basis. The finding was corrected in December 2022. If the Department of Housing and Urban Development has questions regarding these plans, please call Craig Ritter at 320-302-0192.
View Audit 36206 Questioned Costs: $1
Rose Court
MN
Questioned Costs HUD Housing Programs
ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September...
ROSE COURT HUD PROJECT NO. 092-EE009 CORRECTIVE ACTION PLANS YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Rose Court respectfully submits the following corrective action plans for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's residual receipt reserve cash balance was underfunded by $227 at September 30, 2022. Recommendation: The Project should deposit $227 into the residual receipt reserve account. Action Taken: The Project agrees with the finding. Management will deposit the $227 to the residual receipt reserve. The finding was corrected in November 2022. If the Department of Housing and Urban Development has questions regarding these plans, please call Craig Ritter at 320-302-0192.
View Audit 36206 Questioned Costs: $1
Finding 29956 (2022-003)
Material Weakness 2022
Friendship Central School District
NY
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2023.
View Audit 32904
Finding 29955 (2022-001)
Material Weakness 2022
County of Accomack, Virginia
VA
Procurement, Suspension & Debarment Material Weakness Reporting § 200.318 § 200.319 § 200.320 § 200.324 § 200.326
Corrective Action Plan for Finding IC2022-001: Financial Reporting Accomack County understands the repeat finding regarding financial reporting. In our response in FY 21 to this comment we stated ?through the addition of one FTE in the FY 23 year, staff training in particular content areas such as ...
Corrective Action Plan for Finding IC2022-001: Financial Reporting Accomack County understands the repeat finding regarding financial reporting. In our response in FY 21 to this comment we stated ?through the addition of one FTE in the FY 23 year, staff training in particular content areas such as financial reporting, pensions and OPEB reporting, and some realignment of duties with existing staff, we are able to continue internally prepared financial reports through the year and the Annual Comprehensive Financial Report (ACFR) properly and timely?. As an update, we have not been able to make a hire at this time, and have chosen to reformat the position to non-entry level and re-advertise in the spring of 2023. While an additional resource will be helpful, existing staff understanding of timing, and year- end financial reporting will continue to be both ongoing, and a priority. Accomack County Finance continues to consider financial reporting, including the year-end annual financial report a core competency and are open to suggestions in processes or protocols that will advance our capacity and capability in this area from Brown Edwards. As part of this response, County finance recognizes we are responsible for timely and accurate reporting which includes Accomack County Public Schools (ACPS) financial information and all other component units in the ACFR. As we are currently staffed, we do not have capacity for review of ACPS financial work through the year and have previously relied on their finance department. Unfortunately, that has caused delays, findings and revisions to financial exhibits several times at year end for corrections noted by the auditors. The County will explore options for reducing the aforementioned problems and thereby improving this issue as relates the ACPS financial information. Lastly, a component of the delay in FY 22 was the Landfill Closure/Post-closure liability in conjunction with Department of Environmental Quality. We have begun a specific time-line in coordination with the Deputy Director for Public Works, who has responsibility over the landfill and south transfer station so that finance has complete and approved cost information (through the DEQ process) prior to year-end each year, or just after year-end (timely). Responsible Official: Michael T. Mason, CPA, County Administrator mmason@co.accomack.va.us (757-787-5716); estimated completion date of not later than July1, 2023 for the new hire. Corrective Action Plan for Finding FA-2022-001: Procurement Accomack County Public Schools concurs with the need to maintain its Procurement Policy in concurrence with 2 CFR Part 200. The schools will review and update procurement policies to be in compliance. Responsible Official: Chris Holland, Accomack County Public Schools Superintendent, chris.holland@accomack.k12.va.us, (757)787-5759; Estimated completion date is not later than the May, 2023 School Board meeting.
View Audit 31776
Scott Mitchell Annex, Inc. 053-Ee-163
NC
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respe...
SCOTT MITCHELL ANNEX, INC. Norlina, North Carolina CORRECTIVE ACTION PLAN March 14, 2023 U.S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Scott Mitchell Annex, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS - Federal Award Program Audit Finding 2022-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Elderly (Section 202), Assistance Listing #14.157 Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. On May 2, 2022, management received authorization from HUD to take a temporary loan from the replacement reserve to pay the prior years' audit expenses owed. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. If HUD has questions regarding this action plan, please call Michael Jameyson at (704)771-1696. Sincerely yours, Michael Jameyson, President Multifamily Select, Inc. Managing Agent
View Audit 30448
Finding 29953 (2022-003)
Significant Deficiency 2022
Philander Smith College
AR
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation betwee...
Finding 2022-003 ? Federal Direct Student Loan ? Federal Student Financial Aid Cluster, CFDA# 84.268 Philander Smith College concurs with this finding, and the following action has been taken. The College has created an official reconciliation form as attestation of a complete reconciliation between the Business Office and the Financial Aid Office. Completing the document will be coordinated by the Senior Accountant, who will work with the Director of Financial aid or their designee. The form will be due in the Controller's office by the end of the current month for the previous month's transactions to verify timely completion and sign-off. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Kevin Barnes, Financial Aid Director Telephone: (501) 370-5349 E-mail: kbarnes@philander.edu
View Audit 30447
Finding 29951 (2022-002)
Significant Deficiency 2022
Philander Smith College
AR
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup s...
Finding 2022-002 ? Federal Pell Grant, Federal Direct Student Loans ? Federal Student Financial Aid Cluster, CFDA# 84.063, 84.268 The Fiscal Affairs Office is working with the Office of the Registrar and the College?s third-party technology managed services provider, Ellucian, to review the setup surrounding the student enrollment reporting process. The Office of the Registrar, in concert with Ellucian, will also conduct IT trial testing and training to determine the technical issues surrounding this audit finding. This will enhance the necessary support for the Office of the Registrar on this matter. Contact Person: LaTonya Hayes, Interim Vice President for Fiscal Affairs Telephone: (501) 370-5341 E-mail: lhayes@philander.edu Contact Person: Bertha Owens, Registrar Telephone: (501) 370-5215 E-mail: bowens@philander.edu Contact Person: Nicholas Tea, CIO Telephone: (501)975-8501 E-mail: ntea@philander.edu
View Audit 30447
Finding 29945 (2022-001)
Significant Deficiency 2022
Northwest Minnesota Multi-County Housing and Redevelopment Authority
MN
HUD Housing Programs Internal Control / Segregation of Duties
Contact Person Karen Lunak, Housing Director Corrective Action Plan The HRA will take steps to ensure if an inspection item fails, it will be followed up within 30 days with a note in the file explaining the reason. Housing Staff will use Outlook or other reminder systems to check on the progress of...
Contact Person Karen Lunak, Housing Director Corrective Action Plan The HRA will take steps to ensure if an inspection item fails, it will be followed up within 30 days with a note in the file explaining the reason. Housing Staff will use Outlook or other reminder systems to check on the progress of the inspection. Housing Director will run a monthly report for review and oversight of all failed inspections to verify completion or follow up needed. Planned Completion Date for CAP Started using reminders and monthly reports August 2022.
View Audit 30850
Finding 29929 (2022-010)
Significant Deficiency 2022
Saint Paul Public Schools
MN
Procurement, Suspension & Debarment
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The district should have controls in place to ensure compliance with suspension and debarment requirements. The Uniform Guidance requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by either checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause to the covered transaction with the entity. Condition: The School District did not perform the required verification procedures over a covered transaction in fiscal year 2022. Context: Out of five covered transactions which were tested, we noted that one of them did not have documentation that the District performed the required verifications. Questioned Costs: None Cause: The district was unaware that they needed documentation for the specific vendor tested due to the services they provided as well as their policy did not formalize the District?s suspension and debarment procedures. Effect: The District could have entered into a covered transaction with an entity which was suspended or debarred without realizing it. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over suspension and debarment to ensure that all covered transactions are properly verified to not be suspended or debarred such that a third party can clearly see and understand the detailed history of the procurement. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034
Finding 29928 (2022-009)
Significant Deficiency 2022
Saint Paul Public Schools
MN
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The Uniform Guidance requires charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition, these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, be incorporated into the official records of the entity, and reasonable reflect the total activity for which the employee is compensated. Condition: During our testing of a sample of payroll transactions charged to the grant we noted not all transactions were supported by properly approved documentation. Context: Of a sample of 40 payroll disbursement charged to the grant we noted one disbursement for which an employee was overpaid by $125.76. This amount was not charged to the grant. Questioned Costs: None. Cause: The District?s controls did not catch the fact that the employee`s sick time was paid out at a fulltime rate of 8 hours rather than 7.2 as the employee was a 0.9 FTE. Effect: The District was not in compliance with the Uniform Guidance requirements around cost principles and time and effort documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure employees are paid their approved wages. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034
Finding 29927 (2022-006)
Material Weakness 2022
Saint Paul Public Schools
MN
Procurement, Suspension & Debarment § 200.318 § 200.326
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H...
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: Non-federal entities other than states must follow the procurement standards set out at c CFR sections 200.318 through 200.326. This includes utilizing one of the five allowable procurement methods, including small purchase guidelines for items over the micro-purchase threshold and sealed bids, competitive proposals, or noncompetitive proposals when items exceed the simplified acquisition threshold. In addition, the Uniform Guidance requires that the entity maintain records sufficient to detail the history of the procurement. Condition: During our testing of the District?s procurements within the Special Education program, it was noted that not all procurements followed the appropriate method and history of the transaction was not sufficiently documented. Context: Out of six procurements which were tested, we noted that five of them, for which the District obtained quotes using the small purchase method, did not contain documentation detailing the history of the procurement, including any other quotes obtained. Questioned Costs: ALN 84.027 - $415,251.22. Cause: The district was unaware that they needed documentation for noncompetitive procurements as well as that their policy had a different micro-purchase threshold compared to what was in the UG. Effect: The District was not in compliance with the documentation requirements for procurement transactions as detailed in the Uniform Guidance. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034
Finding 29926 (2022-005)
Material Weakness 2022
Saint Paul Public Schools
MN
Matching / Level of Effort / Earmarking
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: A District cannot use more than 15% of the amount of federal IDEA, Part B funds it receives for any fiscal year, in combination with other funds, to develop and implement, early intervening services for children in kindergarten through grade 12 who have not been identified under IDEA but need additional academic and behavioral support to succeed in the general education environment. Condition: During our testing of the District?s level of effort, it was noted that the District used more than 15% of its IDEA, Part B funds for the year on Coordinated Early Intervening Services (CEIS). Context: Total CEIS expenditures of the District totaled 17.34%, or $237,154.73 more than the maximum 15%. Questioned Costs: ALN 84.027 - $237,154.73. Cause: The District had not implemented a control to monitor this and keep them from overspending in this area in the past. Effect: The District was not in compliance with the Special Education Cluster earmarking compliance requirement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over calculating and monitoring its CEIS expenditures throughout the year to ensure that amounts are sufficiently budgeted for and planned to meet the earmarking requirement. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034
Finding 29925 (2022-004)
Material Weakness 2022
Saint Paul Public Schools
MN
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H...
Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: IDEA, Part B funds received by a District cannot be used to reduce the level of expenditures for the education of children with disabilities made by the District from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. Condition: During our testing of the District?s maintenance of effort, it was noted that the District?s expenditures from state and local funds for the education of children with disabilities decreased from fiscal year 2021 2022, both in total and per student. Context: Total expenditures for the education of children with disabilities made by the District from state and local funds decreased $1,218,450, or 1.07%, while expenditures per students with IEPs decreased $856 per student, or 5.19%. Questioned Costs: None. Cause: The District did not have an internal control in place to ensure this requirement was being met so it was not properly being monitored. Effect: The District was not in compliance with the Special Education Cluster maintenance of effort compliance requirement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over calculating and monitoring its maintenance of effort throughout the year to ensure that amounts are sufficiently budgeted for and planned to meet the maintenance of effort requirement. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034
Finding 29924 (2022-008)
Significant Deficiency 2022
Saint Paul Public Schools
MN
Procurement, Suspension & Debarment
Federal Agency: U.S. Department of Education Federal Program Name: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Unknown Award Period: ...
Federal Agency: U.S. Department of Education Federal Program Name: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Unknown Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The district should have controls in place to ensure compliance with suspension and debarment requirements. The Uniform Guidance requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by either checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause to the covered transaction with the entity. Condition: The School District did not perform the required verification procedures over a covered transaction in fiscal year 2022. Context: Out of five covered transactions which were tested, we noted that one of them did not have documentation that the District performed the required verifications. Questioned Costs: None Cause: The district was unaware that they needed documentation for noncompetitive covered transactions as well as their policy did not formalize the District?s suspension and debarment procedures. Effect: The District could have entered into a covered transaction with an entity which was suspended or debarred without realizing it. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over suspension and debarment to ensure that all covered transactions are properly verified to not be suspended or debarred such that a third party can clearly see and understand the detailed history of the procurement. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034
Finding 29923 (2022-007)
Material Weakness 2022
Saint Paul Public Schools
MN
Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.326
Federal Agency: U.S. Department of Education Federal Program Name: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Unknown Award Period: ...
Federal Agency: U.S. Department of Education Federal Program Name: State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: Unknown Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance Criteria or Specific Requirement: Non-federal entities other than states must follow the procurement standards set out at c CFR sections 200.318 through 200.326. This includes utilizing one of the five allowable procurement methods, including small purchase guidelines for items over the micro-purchase threshold and sealed bids, competitive proposals, or noncompetitive proposals when items exceed the simplified acquisition threshold. In addition, the Uniform Guidance requires that the entity maintain records sufficient to detail the history of the procurement. Condition: During our testing of the District?s procurements within the State and Local Fiscal Recovery Funds program, it was noted that not all procurements followed the appropriate method and history of the transaction was not sufficiently documented. Context: Out of eight procurements which were tested, we noted that three of them did not have proper documentation for the justification of noncompetitive proposals and one of them the District did not have documentation detailing the history of the procurement, including any other quotes obtained due to the District not following the micro-purchase threshold listed in their policy. Questioned Costs: $58,198.49 Cause: The district was unaware that they needed documentation for noncompetitive procurements as well as that their policy had a different micro-purchase threshold compared to what was in the UG. Effect: The District was not in compliance with the documentation requirements for procurement transactions as detailed in the Uniform Guidance. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over procurement to ensure that all procurements are documented such that a third party can clearly see and understand the detailed history of the procurement. Views of Responsible Officials: There is no disagreement with the audit finding.
View Audit 31034 Questioned Costs: $1
Municipality of Culebra
PR
Equipment & Real Property Management
2022-001- The Property Division finished recently a physical inventory of the capital assets, especially furniture, equipment and vehicle of the Municipality. We will continue with data entry of the inventory in the property module of the accounting system, with the technical support of the accounti...
2022-001- The Property Division finished recently a physical inventory of the capital assets, especially furniture, equipment and vehicle of the Municipality. We will continue with data entry of the inventory in the property module of the accounting system, with the technical support of the accounting system provider?s staff. In addition we gave instruction to the Property Division to continue updating the physical inventory and reconcile it with the capital assets records. Finally, we are considering engaging with an external consultant to support the Property Division in the process of gathering the necessary information to support the cost, completeness and ownership of its infrastructure assets, to comply with the requirement of the GASB Statement 34. Implementation Date: June 30, 2023 Responsible Person: Mr. Pedro Padron Vargas, Finance Department Director. 2022-002- The Municipality management is considering engaging with a professional to perform the required studies to determine a reasonable estimate of the closure and post-closure cost of the landfill facilities, so that the corresponding liability can be correctly reported in the governmental activities as of June 30,2023. Implementation Date: June 30, 2023 Responsible Person: Mr. Pedro Padron Vargas, Finance Department Director. 2022-003- On July 6, 2022 the State Employees Retirement System Administration (ERS), issued the Financial Reporting Valuation Report for the GASB 73 and 75m for the reporting year July 1, 2020 to June 30, 2021. However, this report was not audited. In the meanwhile, we proceeded to adjust the pension and OPEB liabilities and the deferred outflow/inflows of resources as of June 30, 2022, using the most recent Financial Reporting Valuation Report issued by the ERS. Implementation Date: June 30, 2023 Responsible Person: Mr. Pedro Padron Vargas, Finance Department Director. 2022-004- The Property Division and the Federal Program Department will reconcile the physical inventory of the machinery, equipment, and vehicle acquired with CDBG funds with the capital assets subsidiary ledger. Also, we will include in the subsidiary of capital assets a full description of the assets, location, use, responsible person, cost among others. Implementation Date: June 30, 2023 Responsible Person: Mrs. Yamira Munet, Federal Program Administrative Assistance
View Audit 37389
Finding 29920 (2022-001)
Material Weakness 2022
Collier County Child Advocacy Council, Inc.
FL
Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties
Department of Justice Collier County Child Advocacy Council, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings...
Department of Justice Collier County Child Advocacy Council, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department Of Justice 2022-001 Victims of Crime Assistance (VOCA) ? Assistance Listing No. 16.575 Recommendation: Collier County Child Advocacy Council, Inc. should develop controls to ensure potential vendors are checked for suspension or disbarment prior to awarding contracts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Children?s Advocacy Center will develop a formal procurement checklist, in addition to the existing procurement policy, that will require all project vendors be checked for suspension or disbarment prior to awarding contracts, regardless of funder. Name(s) of the contact person(s) responsible for corrective action: Robert Wilkinson Planned completion date for corrective action plan: 3/31/2023 If the Department of Justice has questions regarding this plan, please call Robert Wilkinson at 239-544-3045.
View Audit 35949
Montana Legal Services Association Grantee 927000
MT
Reporting
Auditors Finding: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. MLSA?s grant award includes a condition that at least sixty percent of its board membership be comprised of attorney members. MLSA?s current board membership does not comply ...
Auditors Finding: We noted MLSA has not complied with the condition of its grant award regarding general grant requirements. MLSA?s grant award includes a condition that at least sixty percent of its board membership be comprised of attorney members. MLSA?s current board membership does not comply with this requirement. Managements Response: Contact: Alison Paul, Executive Director MLSA concurs with this finding. Managements Corrective Action Plan: During 2023, MLSA is actively recruiting for the ninth attorney member.
View Audit 34246
Finding 29918 (2022-001)
Significant Deficiency 2022
The Housing and Redevelopment Authority of St. Cloud
MN
HUD Housing Programs Internal Control / Segregation of Duties
U.S. Department of Housing and Urban Development The Housing and Redevelopment Authority of St. Cloud, Minnesota (St. Cloud HRA MN038) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and C...
U.S. Department of Housing and Urban Development The Housing and Redevelopment Authority of St. Cloud, Minnesota (St. Cloud HRA MN038) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Redpath and Company 55 E 5th Street Suite 1400 St. Paul, MN 55101 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING ? FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Finding 2022-001: Housing Voucher Cluster ? Section 8 Housing Choice Vouchers Program ? ALN No. 14.871 ? Lack of Adherence to Policies in Administrative Plan ? Reopening the Waitlist Corrective Action: Additional controls will be implemented which should ensure that the required publication is taking place. The Administrative Services Manager will provide the Voucher Programs Manager with confirmation that the notice is scheduled for publication. The Voucher Programs Manager will review the notice in the publication once it is published. Completion Date: April 17, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Louise Reis at 320-202-3145. Sincerely yours, Louise Reis Executive Director
View Audit 34245
Finding 29916 (2022-001)
Material Weakness 2022
Northwest Estates 811
WA
HUD Housing Programs
The following is management's response and corrective action plan for the audit findings identified in the audit reporting package for the year ending December 31, 2022. 2022-001 - Required Reserve Deposits We agree with the finding - the deposit to residual receipts for December 31, 2022 was not ma...
The following is management's response and corrective action plan for the audit findings identified in the audit reporting package for the year ending December 31, 2022. 2022-001 - Required Reserve Deposits We agree with the finding - the deposit to residual receipts for December 31, 2022 was not made by the HUD required due date of being made within 60 days after year-end. We understand the auditor's findings and have taken steps to correct the issues identified. The deposit was not made within the required timeframe, a partial payment was made in April 2022.
View Audit 32874
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