Corrective Action Plans

Finding 25134 (2022-002)

Significant Deficiency 2022

Westchester Jewish Community Services, Inc.

NY

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Person Responsible: Irene Math, Chief Financial Officer, Rajendra Mangal Director of Planning Comment: The Agency?s current policies and procedure on the preparation of the SEFA were not detailed enough to ensure all finds were identified as ether non-Federal, Federal or pass-through Federal awards,...

Person Responsible: Irene Math, Chief Financial Officer, Rajendra Mangal Director of Planning Comment: The Agency?s current policies and procedure on the preparation of the SEFA were not detailed enough to ensure all finds were identified as ether non-Federal, Federal or pass-through Federal awards, which resulted in the SEFA provided to the auditors to not accurately reflect certain Federal expenditures and Assistance Listing information. Response: WJCS understands its responsibility for complying with Single Audit requirements and acknowledges the importance of having appropriate internal controls which ensure completeness and accuracy of the Schedule or Expenditures of Federal Awards (SEFA). WJCS has reviewed the current procedures and is in the process of implementing proper grant intake for new grants. Reconciliation to related financial statement information and internal review and approval is in the process of being documented. Proper agency grant intake procedures will allow WJCS to easily determine the nature of the source of the grant, and any of the pertinent information which needs to be presented on the SEFA, including Assistance Listing, ratio of Federal funding and amount of pass-through Federal expenses. WJCS will utilize AICPA Auditee Practice Aids as a guide to revising existing procedures. Estimated Completion Date: Reporting Period Ending June 30, 2023

View Audit 23650

Finding 25133 (2022-001)

Significant Deficiency 2022

Westchester Jewish Community Services, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Persons Responsible: Irene Math, Chief Financial Officer, Karen Rosenthal Controller Comment: The federal program 93.829 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared ...

Persons Responsible: Irene Math, Chief Financial Officer, Karen Rosenthal Controller Comment: The federal program 93.829 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared after-the-fact, that include the total activity for which employees were compensated Response: WJCS implemented weekly manual timesheets to track staff time and attendance on Federal contracts. These timesheets are used to appropriately allocate salaries and wages to federal awards. However, these timesheets are not integrated into a standard agency-wide payroll processing system. In automated systems, timesheets are embedded in an organization?s time and attendance and payroll system. In the first quarter of 2023 WJCS commenced the process of building and implementing an agency-wide time and attendance system for all WJCS employees. This includes working with our existing payroll processor, and engaging payroll consultants to ensure comprehensive timekeeping, including maintaining the allocation of hours worked by program for all employees. Utilizing these enhancements to payroll tracking will allow WJCS to completely and accurately allocate payroll costs with fewer mechanical steps which increase the risk of miscalculations, and therefore, less errors in Federal reporting. Estimated Completion Date: The agency-wide time and attendance system will be implemented by December 31, 2023.

View Audit 23650

Finding 25132 (2022-002)

Significant Deficiency 2022

Overlake Hospital Medical Center

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.403

ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allow...

ALN No. 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters); Award Number: 033-UECF5-00; Award Year: January 1, 2020 to July 1, 2022; Pass-Through Entity: State of Washington Military Department Emergency Medicine Division; Award Number: D20-368 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that purchase orders issued for capital purchases were fully fulfilled and paid prior to submission for program reimbursement. Status: Corrective action in progress. Corrective Action: Internal controls will be strengthened in future periods to ensure that costs are incurred prior to submission for program reimbursement. Instead of tracking purchase orders issued we will utilize general ledger details ensuring only purchase orders with receipts and subsequent invoices are included in reimbursement requests. The accounting team will pull invoice and payment support which will be reviewed by the Director of Finance prior to submission to ensure all expenditures have been paid prior to submitting a request for reimbursement. Person(s) Responsible for Implementing: Jenna Bevilacqua, Director of Finance and Lindsey Soboloski, Controller Implementation Date: March 20, 2023

View Audit 23649 Questioned Costs: $1

Finding 25131 (2022-001)

Significant Deficiency 2022

Overlake Hospital Medical Center

WA

Questioned Costs Cash Management Eligibility

ALN No. 93.498, Provider Relief Fund; Award Year: Periods 2 and 3: July 1, 2020 to June 30, 2021 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that depreciation expense for capital purchases were excluded when the capital expense was also submitted for progra...

ALN No. 93.498, Provider Relief Fund; Award Year: Periods 2 and 3: July 1, 2020 to June 30, 2021 Finding: Activities Allowed or Unallowed ? The controls were not sufficient to ensure that depreciation expense for capital purchases were excluded when the capital expense was also submitted for program reimbursement. Status: Corrective action in progress. Corrective Action: Internal controls will be strengthened in future periods to ensure that ledger details are appropriately filtered to exclude depreciation expense for costs already considered during the review of capital expenditures. The Director of Finance will review ledger details prior to submission to ensure only appropriate ledger accounts are included in requests for reimbursement. Person(s) Responsible for Implementing: Jenna Bevilacqua, Director of Finance and Lindsey Soboloski, Controller Implementation Date: March 20, 2023

View Audit 23649 Questioned Costs: $1

Finding 25130 (2022-002)

Significant Deficiency 2022

The Housing Authority of the City of Bessemer, Alabama

AL

HUD Housing Programs Eligibility Significant Deficiency

The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The Housing Authority has hired a compliance officer to conduct file review and audits on all program files. Reports are prepared and submitted to executive management upon completion. This process ...

The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The Housing Authority has hired a compliance officer to conduct file review and audits on all program files. Reports are prepared and submitted to executive management upon completion. This process was instituted January 1, 2023 and has proved to be an upgrade in our internal control environment.

View Audit 22621

Finding 25129 (2022-001)

Significant Deficiency 2022

The Housing Authority of the City of Bessemer, Alabama

AL

HUD Housing Programs Eligibility Significant Deficiency

The Housing Authority of the City of Bessemer agrees with the identified deficiencies and a plan or action has been developed to strengthen internal controls. The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The identified deficiency was a result ...

The Housing Authority of the City of Bessemer agrees with the identified deficiencies and a plan or action has been developed to strengthen internal controls. The Housing Authority of the City of Bessemer recognizes the need for satisfactory internal controls. The identified deficiency was a result of interruption in inspections due to an unprecedented pandemic. Although, inspections were reinstated, the Housing Authority failed to complete all catch-up inspections. The Housing Authority hired a third-party vendor to conduct all inspections as a result of this deficiency. We have also hired a compliance officer to conduct file audits and confirm that all HUD required policies are met in all programs. We believe that these adjustments will ensure that our internal control environment is greatly improved.

View Audit 22621

Finding 25126 (2022-001)

Material Weakness 2022

California Association for Local Economic Development

CA

Reporting

Management Response: We understand and agree that the audit is being completed and submitted later the requirement of ?within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a progra...

Management Response: We understand and agree that the audit is being completed and submitted later the requirement of ?within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide.? Corrective Action Plan: Because of the challenges with our prior audit engagement for 2020-2021 and the extended time to complete that audit, we could not engage in the audit for 2021-2022 until April of 2023. The 2020-2021 audit was submitted in February of 2022, and that is when we reached out to the current auditor for an engagement to begin this audit. This has caused a snowball effect that may also delay our ability to complete and submit the next audit (2022-2023) in a timely fashion as well. While we are working diligently to keep this from being the case, there are significant challenges in securing and engaging reasonably-priced auditors that understand the complexities of the type of funding we have (multiple Revolving Loan Funds & two CARES Act Grants).

View Audit 21557

Finding 25122 (2022-003)

Significant Deficiency 2022

Mount St. Mary's University

MD

Matching / Level of Effort / Earmarking

Identifying Number: 2022-003: Earmarking Finding: The University did not earmark an allocated share of expenses to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines in the SEFA related to the ESF grant as required by the regulations. ...

Identifying Number: 2022-003: Earmarking Finding: The University did not earmark an allocated share of expenses to implement evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines in the SEFA related to the ESF grant as required by the regulations. Corrective Actions Taken or Planned: Management has implemented a Grants Compliance Checklist to assist in adhering to grant requirements. Person(s) Responsible for Correction Actions: William E. Davies, Vice President for Finance and Business; Anne Miller, Controller Anticipated Completion Date: Completed March 24, 2023

View Audit 22620

Finding 25121 (2022-002)

Significant Deficiency 2022

Mount St. Mary's University

MD

Reporting § 200.502 § 200.510

Identifying Number: 2022-002: Improper Preparation of Schedule of Expenditures of Federal Awards Finding: The SEFA initially drafted and provided for formal audit documentation by the University contained all expenditures but was considered incomplete as the definition was expanded to include lost ...

Identifying Number: 2022-002: Improper Preparation of Schedule of Expenditures of Federal Awards Finding: The SEFA initially drafted and provided for formal audit documentation by the University contained all expenditures but was considered incomplete as the definition was expanded to include lost revenues which were not included in the first draft of the report. As a result, this finding is categorized as not complete as it did not include all ESF Institutional funds that should have been reportable for the year ended June 30, 2022. Corrective Actions Taken or Planned: Management has reread the applicable FAQ documents incorporated in the Uniform Guidance regulations related to HEERF III lost revenue documentation and how such funds should be reported on the SEFA, or not reported, as applicable. Person(s) Responsible for Correction Actions: William E. Davies, Vice President for Finance and Business, Anne Miller, Controller Anticipated Completion Date: Completed March 22, 2023

View Audit 22620

Finding 25120 (2022-001)

Significant Deficiency 2022

Mount St. Mary's University

MD

Cash Management

Identifying Number: 2022-001: Cash Management Finding: The University developed several options for calculating lost revenue. The University did not finalize and select from the available options to formally document its final estimate of lost revenue within the required three calendar days after ...

Identifying Number: 2022-001: Cash Management Finding: The University developed several options for calculating lost revenue. The University did not finalize and select from the available options to formally document its final estimate of lost revenue within the required three calendar days after receiving the funds. Corrective Actions Taken or Planned: Management has implemented a Grants Compliance Checklist to assist in adhering to grant requirements. Person(s) Responsible for Correction Actions: William E. Davies, Vice President for Finance and Business, Anne Miller, Controller Anticipated Completion Date: Completed March 24, 2023

View Audit 22620

Finding 25081 (2022-001)

None 2022

Independent Housing I, Inc. - Independence House 023-Eh-020

MA

HUD Housing Programs

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2022-001: Major Programs: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 RECOMMENDATION The auditor recommends ensuring all disbursements are thoroughly reviewed prior to au...

FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2022-001: Major Programs: Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 RECOMMENDATION The auditor recommends ensuring all disbursements are thoroughly reviewed prior to authorizing the expense to be paid. ACTION TAKEN The Project will be reimbursed by the other project for the expense paid on its behalf.

View Audit 25404

Finding 25079 (2022-005)

Material Weakness 2022

Independent School District 2164

MN

Allowable Costs / Cost Principles Material Weakness

Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Sha...

Finding 2022-005 Activities Allowed or Unallowed ? Education Stabilization Fund Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under the Education Stabilization Fund. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Education Stabilization Fund to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023

View Audit 23716

Finding 25075 (2022-004)

Material Weakness 2022

Independent School District 2164

MN

Allowable Costs / Cost Principles Material Weakness School Nutrition Programs

Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Indivi...

Finding 2022-004 Activities Allowed or Unallowed ? Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of pay rates paid to employees under federal programs in the Child Nutrition Cluster. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2023

View Audit 23716

Finding 25074 (2022-001)

Significant Deficiency 2022

City of New Haven

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Single Audit Finding 2022-001: The City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally?funded purchases. Statement of Concurrence or Nonconcurrence: There is no disagreement with the single audit finding. Correc...

Single Audit Finding 2022-001: The City did not have documentation on verifying the vendors against the SAM to ensure that they were not suspended or debarred from federally?funded purchases. Statement of Concurrence or Nonconcurrence: There is no disagreement with the single audit finding. Corrective Action Plan: The City will implement a procedure in which the verification of vendors against the SAM is properly documented in future contracts and awards. Name of Contact Person: Michael Gormany, City of New Haven Budget Director Projected Completion Date: September 1, 2023

View Audit 21703

Finding 25059 (2022-003)

Material Weakness 2022

Milan Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer and Food Service Director will review and initial the pric...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer and Food Service Director will review and initial the price quotes that are received for small purchases. The Corporation Treasurer and Food Service Director will review and initial documentation that vendors paid with federal grant monies were not suspended or debarred from participation in the program. Anticipated Completion Date: 8/31/2023

View Audit 20688

Finding 25058 (2022-002)

Material Weakness 2022

Milan Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Gretchen Berger Contact Phone Number: 812-654-2365 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will have the Food Service Director review and initial the monthly reimbursement request submitted to SNP. Anticipated Completion Date: 3/31/2023

View Audit 20688

Finding 25057 (2022-001)

None 2022

National Church Residences of Kingsport, Inc. D/b/a Kiwanis Towers

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 within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 30, 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: September 27, 2022

View Audit 21416

Finding 25013 (2022-001)

Significant Deficiency 2022

Center for the Advancement of Science in Pace

FL

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303

2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior...

2022-001 Report Review Corrective action: Reports should be subject to review by someone other than the preparer prior to submission to the grantor. Management Response: Management will ensure that the annual inventory report be reviewed by the Budget Manager for accuracy and completeness prior to submission to NASA. Responsible Party: Jonathan Bobbitt, CPA, Finance Manager Date Expected to be Corrected: October 15, 2023

View Audit 26147

Finding 25011 (2022-001)

Significant Deficiency 2022

Sweet Briar Institute

VA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Individuals Responsible for Corrective Action Plan Wanda Spradley, Director Financial Aid and Jennifer Sauer, AVP and Controller Finding 2022-001 Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System which can inclu...

Individuals Responsible for Corrective Action Plan Wanda Spradley, Director Financial Aid and Jennifer Sauer, AVP and Controller Finding 2022-001 Corrective Action Plan: The finding is related to required enrollment information being reported to National Student Loan Data System which can include a variety of part time statuses as well as changes in field of study. All 3 of the students indicated as not being reported were from changes in field of study. The data to be reported includes Classification of Instructional Programs (?CIP?) codes provided by the U.S. Department of Education. The CIP codes were updated in 2020, and the college did not update its registration system. With the old codes used in the enrollment change reporting, the changes were effectively shown as ?not reported?. The Registrar?s office is updating all CIP codes in the Banner database to correct this going forward. Since it is more than halfway through fiscal 2022-23, it may possibly show as an issue next year prior to February 1, 2023. Anticipated Completion Date: February 28, 2023

View Audit 26146

Finding 25010 (2022-006)

Significant Deficiency 2022

Tri Valley Health System

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2022-006 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Prin...

Finding 2022-006 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Health System claimed expenses that were incurred prior to when the Health System began to prepare for, prevent and respond to the coronavirus. This resulted in the incorrect treatment of expenses on the special report submitted to the Department of Health and Human Services (HHS) for Period 1. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will enhance internal control policies to ensure expenditures claimed under a federal program meet the terms and conditions of the award and are properly included in the reports required to be submitted to the federal agency. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25009 (2022-005)

Significant Deficiency 2022

Tri Valley Health System

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Prin...

Finding 2022-005 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Significant Deficiency in Internal Control Over Compliance Finding Summary: Tri Valley Health System calculated the reimbursement rate from the total expenses, but also calculated the reimbursemeone on an individual expense in duplicate. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to ensure the reduction for reimbursement of expenditures are calculated and reported correctly for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25008 (2022-004)

Material Weakness 2022

Tri Valley Health System

NE

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Complian...

Finding 2022-004 Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 1 TIN #476028103 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: Tri Valley Health System did not have an internal control process in place to ensure review and approval of the period 1 HHS report was documented by a separate individual outside of the preparer. Tri Valley Health System selected option ii to calculate lost revenue and should have selected option iii in the absence of an approved budget for the entire reporting period that was approved prior to March 27, 2020. In addition, the internal statements net patient revenue differed from the net patient revenue in the audited financial statement due to certain cost centers being classified differently. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement procedures to enhance internal control policies to ensure all lost revenue calculations are reviewed and approved to ensure we are electing the appropriate methodology in accordance with program requirements for all future federal awards. Anticipated Completion Date: 02/28/2023

View Audit 23714

Finding 25007 (2022-001)

Material Weakness 2022

The Utilities Board of the City of Opp

AL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.319 § 200.320 § 200.430

Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish ...

Item 2022-001 Written policies, procedures, and standards of conduct Recommendation: Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits We recommend that the Board implement the required written policies and procedures. Action Taken: The Board?s management, namely Stacey Parker, CFO and General Manager, acknowledges the finding and will implement the necessary written policies to comply with the UG. Management anticipates completion by September 30, 2023. Audit finding 2022-001 relates to prior year 2021-001 finding. Updated reference number to current audit year 2022.

View Audit 21652

Finding 25006 (2022-001)

None 2022

Ncr of Brighton Heights, Pennsylvania D/b/a Riverview Manor

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 within 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended September 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: March 25, 2022

View Audit 22754

Finding 25001 (2022-001)

Material Weakness 2022

Volunteers of America Colorado Branch

CO

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.502 § 200.510

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of fe...

Volunteers of America Colorado Branch June 30, 2022 Corrective Action Plan Finding Number: 2022-001 Condition: The Organization excluded certain amounts from prior years' schedule of expenditures of federal awards. The amounts excluded for the prior two years are as follows: Assistance listing number 10.558 - Child and Adult Care Food Program - CCAP Classroom: See Corrective Action Plan for chart/table. Assistance listing number 14.267 - Transitional Living Program: See Corrective Action Plan for chart/table. Planned Corrective Action: During the year, the Organization created and hired for a new position, Director of Financial Analysis and Internal Controls/Contracts to provide additional oversight over the Schedule of Expenditures of Federal Awards. Contact person responsible for corrective action: Jonathan Resnick, Senior Director and Controller, Accounting and Finance Anticipated Completion Date: Fully corrected as of September 30, 2022

View Audit 20650

Corrective Action Plans

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