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Corrective Action Plans

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Finding 12307 (2022-002)
Significant Deficiency 2022
Upper Palmetto Ymca, Inc.
SC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-002 ? Form RD-442-2 Quarterly Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? With the exception of the following elements: Schedule 1 page 1 Column 2 Names, Addresses, and Te...
Finding 2022-002 ? Form RD-442-2 Quarterly Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? With the exception of the following elements: Schedule 1 page 1 Column 2 Names, Addresses, and Terms of Office for the Board Chair and Board of Directors (4th Qtr only) All other elements were included in the Q1 2023 reporting file to the USDA ? Other corrections will be made within 30 days of the audit report and will be included in the next required USDA reporting file.
View Audit 16675
Finding 12306 (2022-001)
Significant Deficiency 2022
Upper Palmetto Ymca, Inc.
SC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding 2022-001 ? Form RD-442-2 Annual Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? Missing elements listed under the ?conditions? section will be added to the next USDA reporting file....
Finding 2022-001 ? Form RD-442-2 Annual Reporting Requirement ? Management agrees with the findings outlined in the Schedule of Findings and Questioned Costs for the Year Ended December 31, 2022 ? Missing elements listed under the ?conditions? section will be added to the next USDA reporting file. ? Corrections will be made within 30 days of the audit report and will be included in the next required USDA reporting file.
View Audit 16675
Ahs Hospital Corp.
NJ
Reporting Internal Control / Segregation of Duties
Management?s Views and Corrective Action Plan December 31, 2022 2022-001: Provider Relief Fund Reporting Federal Agency: Department of Health and Human Services Health Resources and Services Administration (HRSA) Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assist...
Management?s Views and Corrective Action Plan December 31, 2022 2022-001: Provider Relief Fund Reporting Federal Agency: Department of Health and Human Services Health Resources and Services Administration (HRSA) Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number: 93.498 Management agrees with the facts as presented in the auditor?s finding. Within the PRF Reporting Portal under its Reporting Period 3 requirement for Practice Associates Medical Group (PAMG), management inadvertently continued to report budgeted quarterly data beyond fiscal year end December 31, 2020 (the year for which the budget was approved prior to March 27, 2020). Management?s interpretation of the PRF Reporting Portal guidance was that if Option 2 was chosen, all data including budgets needed to be entered in the portal instead of leaving the budget data blank for the periods where the budget was not approved prior to March 27, 2020. Management contacted HRSA, who advised us that there is no corrective action needed to the previously reported submissions. The losses reported in the fiscal year ended December 31, 2020 far exceeded the total PRF funds received by PAMG through the period of availability for Reporting Period 3. Any future required reporting under the program will not include budgeted data. Management responsible for corrective action plan: Katharine Driebe, Vice President ? Finance (kay.driebe@atlantichealth.org)
View Audit 16670
Finding 12302 (2022-003)
Material Weakness 2022
County of Alameda, California
CA
Questioned Costs Cash Management Material Weakness
Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encu...
Item No. 2022-003 ? Cash Management and Reporting Material Noncompliance Material Weakness in Controls Over Compliance Responsible Party: Brian Lim Financial Services Specialist II HCSA Office of the Agency Director Corrective Action Plan: In meetings with the State, HCSA has clarified that encumbrances were submitted as part of the expenditure reporting and claiming and the State has expressed awareness of this reporting and claiming practice, but to date, HCSA has not been able to obtain documented confirmation that permitted reimbursing HCSA for encumbered amounts. HCSA will take measures to adjust monthly expenditure reports within the Spend Plan and include in the next soonest reporting and claim period actual expenditures, and revisit grant award provisions pertaining to reporting requirements to ensure that both the reports and the claims are prepared using the appropriate basis of accounting. HCSA will resolve with CDPH previously claimed encumbrances and ensure alignment with expenditure reporting requirements and claims for reimbursement requirements. Anticipated Implementation Date: June 30, 2024
View Audit 16656 Questioned Costs: $1
Finding 12300 (2022-004)
Significant Deficiency 2022
Dundy County Stratton Public Schools District No. 117
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN October 25, 2022 Dundy County Stratton Public Schools District No. 117, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the sc...
CORRECTIVE ACTION PLAN October 25, 2022 Dundy County Stratton Public Schools District No. 117, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-004 INTERNAL CONTROL OVER SCHEDULE OF EXPENDUTRES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mrs. Anderson at 308.423.2738. Sincerely yours, Mrs. Jackie Anderson Superintendent
View Audit 16666
Finding 12299 (2022-002)
Significant Deficiency 2022
Ballardsville Rural Fire Protection District
KY
Reporting Internal Control / Segregation of Duties
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
View Audit 16663
Finding 12298 (2022-001)
Significant Deficiency 2022
Ballardsville Rural Fire Protection District
KY
Reporting Internal Control / Segregation of Duties
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
Response: The Fire District does not believe that hiring a professional consultant to aid in financial reporting would be cost effective or economically feasible at this time.
View Audit 16663
Finding 12294 (2022-101)
Significant Deficiency 2022
Navajo County Community College District
AZ
Allowable Costs / Cost Principles § 200.303
Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recom...
Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recommendations. The District will develop and implement student refund procedures to ensure that written or electronic consent is received from students before applying emergency financial assistance to the student?s outstanding account balance, and that if the consent cannot be obtained within the appropriate time period funds will be released to the student. The district will also make any necessary adjustments on the three accounts where emergency financial assistance was misapplied.
View Audit 16637
Finding 12290 (2022-002)
Significant Deficiency 2022
Municipality of Aguadilla
PR
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Recommendation We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such in...
Recommendation We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.
View Audit 16633
Finding 12289 (2022-001)
Significant Deficiency 2022
Municipality of Aguadilla
PR
HUD Housing Programs Reporting
Views of Responsible Officials and Corrective Actions: The unaudited financial assessment submissions for the fiscal year ended on June 30, 2022, and applicable to 14.871 Housing Choice Vouchers, 14.HCC HCV Cares Act Funding, 14.MSC Mainstream CARES Act Funding, 14.879 Mainstream Vouchers and, 14...
Views of Responsible Officials and Corrective Actions: The unaudited financial assessment submissions for the fiscal year ended on June 30, 2022, and applicable to 14.871 Housing Choice Vouchers, 14.HCC HCV Cares Act Funding, 14.MSC Mainstream CARES Act Funding, 14.879 Mainstream Vouchers and, 14.EHV Emergency Housing Voucher should be submitted in or before August 31, 2022. The Municipality will assign supervisory personnel to ensure that reports are filed on time. Also, a report filing dateline control sheet will be established by the Director of Federal Affairs Office, to ascertain that the office keeps track of due dates as required.
View Audit 16633
Finding 12287 (2022-001)
Material Weakness 2022
Cerro Gordo County
IA
Internal Control / Segregation of Duties
See Corrective Action Plan for chart.
See Corrective Action Plan for chart.
View Audit 16624
Finding 12284 (2022-001)
Material Weakness 2022
Winner School District No. 59-2
SD
Internal Control / Segregation of Duties Material Weakness Reporting
The Winner School District Business Manager, Laura Root, is the contact person responsible for the corrective action plan for this finding. We are aware of this weakness in internal controls and continue to analyze the processes and procedures to minimize the risk to the Winner School District. Du...
The Winner School District Business Manager, Laura Root, is the contact person responsible for the corrective action plan for this finding. We are aware of this weakness in internal controls and continue to analyze the processes and procedures to minimize the risk to the Winner School District. Due to the size and limited funding of the Winner School District, we cannot staff at a level sufficient to provide an ideal environment for internal controls. Several procedures have been set into place to have more than one individual count cash/checks before it is receipted and deposited by the Business Manager. The district has put an internal control policy into place and will continue to analyze different policies and procedures to address this ongoing issue. I have attached a copy of our internal control policy.
View Audit 16623
Finding 12283 (2022-001)
Material Weakness 2022
Toledo Alliance for the Performing Arts
OH
Material Weakness Reporting Internal Control / Segregation of Duties
Material Weakness in Internal Control over Financial Reporting Recommendation: Toledo Alliance for the Performing Arts should evaluate their financial reporting processes and controls to determine whether additional controls over the preparation of annual financial statements should be implemented ...
Material Weakness in Internal Control over Financial Reporting Recommendation: Toledo Alliance for the Performing Arts should evaluate their financial reporting processes and controls to determine whether additional controls over the preparation of annual financial statements should be implemented to provide reasonable assurance that financial statements are prepared in accordance with GAAP and the requirements of UPMIFA. Explanation of disagreement with audit finding: Toledo Alliance for the Performing Arts received guidance from previous auditors as well as CPA Board Members that endowments organized as a Trust Agreement and held at a for-profit entity, i.e. a bank, did not need to comply with UPMIFA. The originating documents identify TAPA's Endowment at a Trust and the funds are being managed by a bank. Given this information, TAPA did not adopt UPMIFA. At no time were TAPA's overall financial statements misstated. Action taken in response to finding: Due to consultation with the current auditors, TAPA is in agreement that the Endowment should be reported in accordance with GAAP as it related to the UPMIFA guidelines. TAPA has researched UPMIFA and will continue to review and update the Endowment in accordance with GAAP. Name(s) of the contact person(s) responsible for corrective action: Randi Dier Planned completion date for the corrective action plan: ongoing
View Audit 16604
Finding 12276 (2022-004)
Material Weakness 2022
St. Thomas East End Medical Center Corporation
VI
Reporting
CORRECTIVE ACTION PLAN March 27, 2023 Health Resources and Services Administration St. Thomas East End Medical Center Corporation and Affiliate respectfully submits the following corrective action plan for the year ended February 28, 2022. ___________________________________________________________...
CORRECTIVE ACTION PLAN March 27, 2023 Health Resources and Services Administration St. Thomas East End Medical Center Corporation and Affiliate respectfully submits the following corrective action plan for the year ended February 28, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: February 28, 2022 The findings from the February 28, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding 2022-001 ? Pension MATERIAL WEAKNESS Recommendation We recommend that the Center implement policies and procedures that allow for the timely payments of the pension plan payments. Action Taken & Completion Date The Center is working hard to make sure that all pension payments are made on time by strengthening our controls to ensure that the pension payments process is monitored properly. Completion Date October 1, 2023 Finding 2022-002 ? Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Center ensure that all accounting records are analyzed and reconciled on a monthly basis. Action Taken & Completion Date Management is working with staff to ensure that all accounting records are reviewed, analyzed and reconciled on a monthly basis. A new Chief Financial Officer started working at the Center on April 3, 2023. We are in the process of working together to create tighter protocols within the financial department. COMPLETEION DATE: October 1, 2023 FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (Assistance Listing Number 93.224/93.527) Finding 2022-003 ? Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee scale is calculated properly. Action Taken St. Thomas East End Medical Center has already provided some training to staff regarding the Sliding Fee Discount Program and is in the process of developing a training area within the Business Office to ensure the staff is appropriately trained regarding the scale. We are also creating new processes for quality improvement and compliance. Completion Date October 1, 2023 Finding 2022-004 ? Reporting MATERIAL WEAKNESS Recommendation We recommend that the Center establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. Action Taken & Completion Date St. Thomas East End Medical Center is currently onboarding new leadership. As a part of this change, we are working diligently to ensure that the Business Office is restructured, to include development of quality controls, appropriate processes and procedures surrounding analysis and reconciliation of accounts. We are also working with team to ensure that all reporting is done on time. Completion October 1, 2023 If the Health Resources and Services Administration has questions regarding this plan, please call Tess G. Richards, M.D. Interim Executive Director at 340-775-3700, ext. 3023. Sincerely yours,
View Audit 16572
Finding 12275 (2022-003)
Material Weakness 2022
St. Thomas East End Medical Center Corporation
VI
Special Tests & Provisions Subrecipient Monitoring Eligibility
CORRECTIVE ACTION PLAN March 27, 2023 Health Resources and Services Administration St. Thomas East End Medical Center Corporation and Affiliate respectfully submits the following corrective action plan for the year ended February 28, 2022. ___________________________________________________________...
CORRECTIVE ACTION PLAN March 27, 2023 Health Resources and Services Administration St. Thomas East End Medical Center Corporation and Affiliate respectfully submits the following corrective action plan for the year ended February 28, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: February 28, 2022 The findings from the February 28, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT Finding 2022-001 ? Pension MATERIAL WEAKNESS Recommendation We recommend that the Center implement policies and procedures that allow for the timely payments of the pension plan payments. Action Taken & Completion Date The Center is working hard to make sure that all pension payments are made on time by strengthening our controls to ensure that the pension payments process is monitored properly. Completion Date October 1, 2023 Finding 2022-002 ? Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Center ensure that all accounting records are analyzed and reconciled on a monthly basis. Action Taken & Completion Date Management is working with staff to ensure that all accounting records are reviewed, analyzed and reconciled on a monthly basis. A new Chief Financial Officer started working at the Center on April 3, 2023. We are in the process of working together to create tighter protocols within the financial department. COMPLETEION DATE: October 1, 2023 FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (Assistance Listing Number 93.224/93.527) Finding 2022-003 ? Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee scale is calculated properly. Action Taken St. Thomas East End Medical Center has already provided some training to staff regarding the Sliding Fee Discount Program and is in the process of developing a training area within the Business Office to ensure the staff is appropriately trained regarding the scale. We are also creating new processes for quality improvement and compliance. Completion Date October 1, 2023 Finding 2022-004 ? Reporting MATERIAL WEAKNESS Recommendation We recommend that the Center establish controls to ensure all accounting records are analyzed and proper support is available in order to ensure that the financial statement audit is submitted on a timely basis to the federal government. Action Taken & Completion Date St. Thomas East End Medical Center is currently onboarding new leadership. As a part of this change, we are working diligently to ensure that the Business Office is restructured, to include development of quality controls, appropriate processes and procedures surrounding analysis and reconciliation of accounts. We are also working with team to ensure that all reporting is done on time. Completion October 1, 2023 If the Health Resources and Services Administration has questions regarding this plan, please call Tess G. Richards, M.D. Interim Executive Director at 340-775-3700, ext. 3023. Sincerely yours,
View Audit 16572
City of Willows
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Program Income
Home Investment Partnership Program We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Response: Responsible Individual: Corrective Action Plan: ...
Home Investment Partnership Program We recommend that the City develop and maintain policies and procedures regarding loan monitoring and ensure that all documentation of loan monitoring be maintained on an annual basis. Management?s Response: Responsible Individual: Corrective Action Plan: Anticipated Completion Date:
View Audit 16565
City of Willows
CA
Subrecipient Monitoring Program Income
Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop procedures to ensure that the CDBG Annual Performance Report is filed by the required due date. Management?s Response: Responsible Individual: Corrective Action Plan: ...
Community Development Block Grants/State?s Program and Non-Entitlement Grants in Hawaii We recommend that the City develop procedures to ensure that the CDBG Annual Performance Report is filed by the required due date. Management?s Response: Responsible Individual: Corrective Action Plan: Anticipated Completion Date:
View Audit 16565
Finding 12270 (2022-002)
Material Weakness 2022
Canaan Manor Detroit
LA
HUD Housing Programs
2022-2 ? Reserve for Replacement Increase Not Deposited Condition: The property continued to deposit $2,463 per month in the Reserve for Replacement account when a HUD mandated increase had been made to $2,520 each month starting 10/1/22. Response: Management acknowledges that this was an oversight ...
2022-2 ? Reserve for Replacement Increase Not Deposited Condition: The property continued to deposit $2,463 per month in the Reserve for Replacement account when a HUD mandated increase had been made to $2,520 each month starting 10/1/22. Response: Management acknowledges that this was an oversight and will deposit the additional $57 for October, November and December 2022 for a total of $171 for the additional amount due as of December 2022 and will continue to make the $2,520 monthly deposits thereafter.
View Audit 16562
Finding 12269 (2022-001)
Material Weakness 2022
Canaan Manor Detroit
LA
HUD Housing Programs
2022-1 ? Excess Residual Receipts Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts in the amount of $4,149 was not remitted for two reasons 1) th...
2022-1 ? Excess Residual Receipts Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Response: Residual Receipts in the amount of $4,149 was not remitted for two reasons 1) the property needs the funds to pay for improvements needed in which we are pursuing to obtain 3 bids as required and 2) HUD has not issued management an offset request.
View Audit 16562
Finding 12266 (2022-005)
Material Weakness 2022
Epilepsy Foundation of America
MD
Questioned Costs Cash Management Allowable Costs / Cost Principles
Finding 2022-005: Material Weakness over Cash Management and Allowable Costs - Review of Cash Drawdowns Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Gu...
Finding 2022-005: Material Weakness over Cash Management and Allowable Costs - Review of Cash Drawdowns Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. The Uniform Guidance also requires organizations who receive funds on a cost reimbursement basis to only draw down funds for allowable expenditures under the grant. Management has an established control in place, in that the VP of Finance reviews the calculation of expenditures not drawn down prior to the submission of the drawdown request. However, the control was ineffective to prevent and detect an erroneous expense journal entry, considered an unallowable expense and is an instance of noncompliance, from being included in the drawdown. Planned Corrective Action: A corrective action was taken and the Foundation returned the funds drawn down to the Department of Treasury. The Foundation has implemented an additional confirmation process where reimbursable expenses will be reviewed along with the draw down prior to draw down. This additional step will ensure that erroneous coding does not result in a funds draw down. Name and Person Responsible: Caro Marie Brown (Senior Director of Finance), June Nolan (Accounts Payable Accountant), and Lindey Camerata (Controller). Anticipated Completion Date: February 2023.
View Audit 16547 Questioned Costs: $1
Finding 12265 (2022-004)
Material Weakness 2022
Epilepsy Foundation of America
MD
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Finding 2022-004: Material Weakness over Allowable Costs - Review of Non-Payroll Expenditures Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance req...
Finding 2022-004: Material Weakness over Allowable Costs - Review of Non-Payroll Expenditures Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. Management has an established control in place, in that all expenditures paid through the Concur system were reviewed and approved by an appropriate project manager, but did not retain evidence of this approval occurring during the year for 9 non-payroll expenditures chosen for testing. Planned Corrective Action: We had a number of technical issues with Concur which resulted in a cessation of use in January 2022 and a transition to PN3 which was being used for payables. We transitioned to PN3 in January 2022 and are no longer using Concur. PN3 maintains all audit trails. Name and Person Responsible: Caro Marie Brown (Senior Director of Finance), June Nolan (Accounts Payable Accountant), and Lindey Camerata (Controller). Anticipated Completion Date: January 2022.
View Audit 16547
Epilepsy Foundation of America
MD
Reporting
Finding 2022-003: Non-Compliance over Reporting - Reporting of Expenditures in Required Financial Reports Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform ...
Finding 2022-003: Non-Compliance over Reporting - Reporting of Expenditures in Required Financial Reports Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to submit required financial reports with accurate data pertaining to expenditures. The underlying expenditures support provided for the quarterly and annual FFRs did not tie to the expenditures reported. Planned Corrective Action: Ensure all the transactions for the period (quarter) are accounted for including the cash and credit cards and also, that the period is closed immediately after the statements? preparation. Name and Person Responsible: : Caro Marie Brown (Senior Director of Finance) and Lindey Camerata (Controller). Anticipated Completion Date: March 31, 2023.
View Audit 16547
Finding 12263 (2022-002)
Material Weakness 2022
Epilepsy Foundation of America
MD
Reporting
Finding 2022-002: Material Weakness over Reporting - Review of Required Financial and Progress Reports Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guid...
Finding 2022-002: Material Weakness over Reporting - Review of Required Financial and Progress Reports Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. Management has an established control in place in that the VP of Finance reviews the financial and progress reports prior to submission, but did not retain evidence of this review occurring during the year. Planned Corrective Action: As the Center for Disease Control?s reporting system has changed and specific amounts are entered into the system directly, we have developed a new control. A screenshot of the submission will be provided to the Chief Financial and Operating Officer, along with a Sage generated report with the back details and corresponding amount prior to clicking on the submit button. The Chief Financial and Operating Officer will review and sign off on the filing. An additional screenshot will be taken after the filing for record management purposes. Name and Person Responsible: Caro Marie Brown (Senior Director of Finance) and Rahel Rosner (Chief Financial and Operating Officer). Anticipated Completion Date: April 30, 2023.
View Audit 16547
Finding 12262 (2022-004)
Significant Deficiency 2022
Village of Armada
MI
Reporting Internal Control / Segregation of Duties
THE VILLAGE OF ARMADA WILL CREATE A FEDERAL AWARD ADMINISTRATION POLICY. DUE TO THE VERY MINIMAL TIMES THAT A SINGLE AUDIT IS REQUIRED, THE VILLAGE WILL LOCATE A SIMPLIFIED VERSION TO SUIT OUR REQUIREMENTS.
THE VILLAGE OF ARMADA WILL CREATE A FEDERAL AWARD ADMINISTRATION POLICY. DUE TO THE VERY MINIMAL TIMES THAT A SINGLE AUDIT IS REQUIRED, THE VILLAGE WILL LOCATE A SIMPLIFIED VERSION TO SUIT OUR REQUIREMENTS.
View Audit 16522
Finding 12261 (2022-003)
Significant Deficiency 2022
Adams County Housing Authority
PA
HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency
Recommendation We recommend that the Authority implement additional review procedures over invoices to verify the allocation according to the cost allocation plan. View of responsible officials and planned corrective action We agree that there were some expenses that did not follow the cost allocat...
Recommendation We recommend that the Authority implement additional review procedures over invoices to verify the allocation according to the cost allocation plan. View of responsible officials and planned corrective action We agree that there were some expenses that did not follow the cost allocation and that in all cases noted, we undercharged the HCV program. We will implement further review processes that reference expenses directly back to the cost allocation plan.
View Audit 16514
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