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Finding 2022-001: Financial Conditions Organization?s Response: We concur Views of Responsible Officials and Corrective Action: While we agree that COVID-19 created financial hardships, we do not feel that there is any risk of the organization not surviving. All six auditor recommendations were actu...
Finding 2022-001: Financial Conditions Organization?s Response: We concur Views of Responsible Officials and Corrective Action: While we agree that COVID-19 created financial hardships, we do not feel that there is any risk of the organization not surviving. All six auditor recommendations were actually accomplished prior to receiving this audit report?most significantly the creation of a strategic plan providing for a strong future of the organization. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: Already implemented
The Lurleen B. Wallace Community College (the College) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned...
The Lurleen B. Wallace Community College (the College) respectfully submits the following corrective action plan for the year ended September 30, 2022. Carr, Riggs & Ingram, LLC 1117 Boll Weevil Circle Enterprise, AL 36330 The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT No such findings in the current year. FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Suspension and Debarment Higher Education Emergency Relief Fund (HEERF) ? CFDA # 84.425E, 84.425F, & 84.425M U.S. Department of Education Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Adequate controls were not in place to provide for proper review of covered transactions for suspension and debarment. Covered transactions, over $25,000 paid with grant funding were not reviewed for suspension and debarment prior to payment being made. We recommend management implement procedures to monitor and document the compliance of vendors for suspension and debarment. The Chief Financial Officer, Lisa Carnley, should review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 relating to covered transactions and ensuring no such transactions are made with parties that are suspended or debarred and agrees with the recommendation. Management has implemented additional procedures, effective November 14, 2022, stating that the Chief Financial Officer will review documentation for suspension and debarment monitoring as part of the bid process prior to expenditures being made.
Finding 2022-001. 84.425D COVID-19 - Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education - Grants to States and 84.173 Special Education - Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principals (Contract Provisions for Non-Feder...
Finding 2022-001. 84.425D COVID-19 - Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education - Grants to States and 84.173 Special Education - Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principals (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). A. Corrective Action Plan - The district will strengthen internal controls over contracts to ensure all contracts under federal awards contain the required contract provisions. A contract review checklist will be utilized during the contract review process. Person Responsible: Dr. Robert Williams, Superintendent of Education. Anticipated Completion Date: February 1, 2023.
1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. ...
1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. The Accounting team is doing monthly three-way reconciliations between the bank account, SIS, and reports from the financial aid processor to ensure all systems reflect the same amounts for draw downs. Financial Management will review and sign off on the monthly reconciliations. Planned Completion Date: On-going. 3)The School will repay the overdrawn loans to the USDE. Planned Completion Date: In process.
Finding 22094 (2022-001)
Significant Deficiency 2022
SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2022 CORRECTIVE ACTION PLAN FOR THE CITY OF PITTSBURG FINANCIAL STATEMENT FINDINGS-CURRENT YEAR: There were no financial statement findings in the current year. FEDERAL AWARD FINDINGS-CURRENT YEAR: Finding SA2022-001: Housing Quality Inspection...
SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2022 CORRECTIVE ACTION PLAN FOR THE CITY OF PITTSBURG FINANCIAL STATEMENT FINDINGS-CURRENT YEAR: There were no financial statement findings in the current year. FEDERAL AWARD FINDINGS-CURRENT YEAR: Finding SA2022-001: Housing Quality Inspections and Re-Inspections for Units with Deficiencies Assistance Listing Number: 14.871 Assistance Listing Title: Section 8 Housing Choice Vouchers Program Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number and Year: CA060VO (2022) Fiscal Year of Initial Finding: 2022: Name(s) of the contact person: ? Bruce Smargiasso, Tanya Ray Corrective Action Plan: ? The Housing Authority of the City of Pittsburg encountered many challenges post COVID operations. After 15 months of suspended inspections, the Housing Authority utilized a third-party vendor to conduct HQS inspections as well as send all inspection notices in a very short, compacted time period. In addition, two staff members were absent for several months near the end of this period making follow-up reporting difficult. ? As a result, HA Management & Staff have reinstituted a tracking log for 24-hour deficiencies and informed all Inspectors to notify the Housing Authority (HA) immediately. The HA has provided inspectors batteries for smoke detectors so 24-hour deficiencies can be more accurately tracked. ? In addition, the Housing Authority plans to implement a Request for Proposals (if needed under the HA Purchasing Policy) to execute a contract with a third-party vendor that will complete all aspects of HUD?s required inspection process. Anticipated Completion Date: ? The Housing Authority Manager has requested a quote for Inspection Services and will pursue an RFP if required. This process is anticipated to be executed within 90-120 days.
Finding 22093 (2022-004)
Significant Deficiency 2022
The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2...
The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2022.
Corrective Action Plan For the Year Ended July 31, 2022 Finding: 2022-001 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority has responded to the condition to the extent possible at this time. The cost would outweigh any benefits received. Proposed Completion Date: Imm...
Corrective Action Plan For the Year Ended July 31, 2022 Finding: 2022-001 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority has responded to the condition to the extent possible at this time. The cost would outweigh any benefits received. Proposed Completion Date: Immediately Finding: 2022-002 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. Management reviews the financial statements and approves all adjustments. Proposed Completion Date: Immediately Finding: 2022-003 Name of Contact Person: Bart Becker, Chairman Corrective Action: Informal control procedures are adequate due to our small size and supervisory activities by the Board. We will adopt any proposed revisions of this process as may be suggested by the auditor. Proposed Completion Date: Immediately Finding: 2022-004 Name of Contact Person: Bart Becker, Chairman Corrective Action: The Authority relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The Authority reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
Corrective Action Plan (CAP) The management of the Housing Authority of the City of West Point (WPHA) has worked to establish and maintain effective internal controls over reporting while maintaining the WPHA during the COVID Pandemic. Executive Director Mauresha Harris is responsible for the imple...
Corrective Action Plan (CAP) The management of the Housing Authority of the City of West Point (WPHA) has worked to establish and maintain effective internal controls over reporting while maintaining the WPHA during the COVID Pandemic. Executive Director Mauresha Harris is responsible for the implementation of the corrective action plan. CAP developed to resolve audit finding: 2022-002 ? Federal Audit Deadlines not met. 1. The Executive Director shall keep a list of federal audit deadlines that are applicable to the WPHA in her office to reference to throughout the fiscal year. 2. Copies of these federal audit deadlines will be provided to each member of the WPHA?s board of commissioners. 3. The WPHA?s fiscal year end document will be provided to the WPHA?s fee accountant and auditor within a 40-day period subsequent to the WPHA?s fiscal year end.
Finding Number: 2022-001 Condition: The Corporation?s controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Corporate Controller will request all Portal Submission Documents from the subsidi...
Finding Number: 2022-001 Condition: The Corporation?s controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of expenses. Planned Corrective Action: The Corporate Controller will request all Portal Submission Documents from the subsidiaries after their completion. The Corporate Controller and VP of Reimbursement will reconcile the portal submission documents completed by the subsidiaries to the documentation provided by our FEMA claims partner to ensure accuracy. If any discrepancies are noted, we will notify the subsidiary CFOs of the irregularities and request they edit the submission with the correct information. Once completed by the subsidiary CFOs, the updated submission documents will be re-reviewed to ensure accuracy. This process will continue until the portal submission documents are accurate. Contact person responsible for corrective action: Brian Balutanski, Vice President and Corporate Controller. Anticipated Completion Date: 06/01/2023
Section III: Finding 2022 ? 003 Deposit Collateralization Agree with finding. The Authority will contact its financial institution and other area financial institutions to meet the proper depository requirements and have depository agreement signed by financial institution.
Section III: Finding 2022 ? 003 Deposit Collateralization Agree with finding. The Authority will contact its financial institution and other area financial institutions to meet the proper depository requirements and have depository agreement signed by financial institution.
View Audit 20049 Questioned Costs: $1
Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer...
Section III: Finding 2022-002 Internal Control Structure Material Weakness ? Eligibility, Reporting and Special Tests and Provisions, Repeat Finding 2022-001 Agree with finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 20049 Questioned Costs: $1
Views of responsible officials and planned corrective actions: The accounting department, under the direction of the chief financial officer, will conduct monthly audits of random patients? accounts for whom the sliding fee schedule has been applied, as well as training for receptionists to minimiz...
Views of responsible officials and planned corrective actions: The accounting department, under the direction of the chief financial officer, will conduct monthly audits of random patients? accounts for whom the sliding fee schedule has been applied, as well as training for receptionists to minimize errors. Receptionists have been mandated, along with assistance from internal billing staff, to review all patients? accounts (including income verification) at least annually.
Finding 2022-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers - Mainstream Vouchers Federal Catalog Numbers: 14.871, 14.879 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material t...
Finding 2022-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers - Mainstream Vouchers Federal Catalog Numbers: 14.871, 14.879 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 2,313 units. Of a sample size of forty-five (45) tenant files, the following was noted: - HUD 9886 Form was missing in 1 file - Verification of income was missing in 2 files - Verification of assets was missing in 1 file - HUD 50058 annual recertification was missing in 4 files - Original Application was missing in 5 files Our sample size is statistically valid. Known Questioned Costs: $215,596 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained, and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Finding 2022-002 (continued): Authority Response: MHA agrees with the findings that some tenant file documents were essentially unavailable for examination at the time of the audit and that a system of consistent document filing, and regular file reviews are necessary. The ?missing? documents were subsequently found but in various electronic locations, thereby making them not easily accessible to the auditors. There were also timing issues, in that a recertification was begun in 2022 but not completed or made effective until 2023 once all documents had been received. ? The tenant documents will now be filed in one place, in Yardi as attachments to the Family Detail Info (FDI) screen in the proper subfolder depending upon subject (e.g. Assets, Income, Member). MHA is working to create and label the subfolders needed for this purpose. ? The contractor and internal staff will receive detailed instructions on how to file all documents, from the receipt of documents from the tenant to the commemoration of the transaction in a HUD Form 50058. All will be required to sign a confirmation they received such instructions. ? All new staff responsible for collecting documents, processing transactions and creating 50058s will obtain training in the correct system of filing such documents as part of their on-boarding packet of trainings. ? MHA will institute a quality control procedure for the regular review of random sample files at least quarterly to ensure that the filing system is being followed and the documents are complete and readily found. Views of responsible officials and planned corrective action: Susanne Joyce, HCV Program Manager, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
Finding 2022-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial S...
Finding 2022-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Finding 2022-001 (continued): Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority?s files and on discussions with management, the Authority did not properly abate two (2) out of thirty-one (31) annual failed inspections selected for testing. Context: The Authority did not properly abate two (2) out of thirty-one (31) failed inspections selected for testing. As a result, the Authority was not in compliance with Housing Quality Standards (HQS) as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $1,925 Cause: There is a significant deficiency in internal controls over compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: MHA Assistant Program Manager will hold Bi-Weekly inspection meetings with the contractor to discuss compliance with inspection policies and procedures, to confirm that software is running properly, and to confirm that inspections-related payment holds and abatements/inspection cures comply with MHA?s policies. The contractor is to notify MHA immediately if any non-compliance inspections-related payment hold or non-abatement occurs. Views of responsible officials and planned corrective action: Susanne Joyce, HCV Program Manager, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
Finding 2022-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal C...
Finding 2022-003: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 456 units. Of a sample size of seventeen (17) tenant files, the following was noted: - HUD 50058 annual recertification was missing in 1 file - Original Application was missing in 2 files - Citizenship Declaration was missing in 1 file Our sample size is statistically valid. Known Questioned Costs: $27,341 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: MHA agrees with the findings that some tenant file documents were essentially unavailable for examination at the time of the audit and that a system of consistent document filing, and regular file reviews are necessary. The ?missing? documents were subsequently found but in various electronic locations, thereby making them not easily accessible to the auditors. There were also timing issues, in that a recertification was begun in 2022 but not completed or made effective until 2023 once all documents had been received. ? The tenant documents will now be filed in one place, in Yardi as attachments to the Family Detail Info (FDI) screen in the proper subfolder depending upon subject (e.g. Assets, Income, Member). MHA is working to create and label the subfolders needed for this purpose. ? The contractor and internal staff will receive detailed instructions on how to file all documents, from the receipt of documents from the tenant to the commemoration of the transaction in a HUD Form 50058. All will be required to sign a confirmation they received such instructions. ? All new staff responsible for collecting documents, processing transactions and creating 50058s will obtain training in the correct system of filing such documents as part of their on-boarding packet of trainings. ? MHA will institute a quality control procedure for the regular review of random sample files at least quarterly to ensure that the filing system is being followed and the documents are complete and readily found. Views of responsible officials and planned corrective action: Nick Zhou, Chief Financial Officer, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
Finding 2022-004: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Continuum of Care Program Federal Catalog Numbers: 14.267 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Material Weakness in Internal Co...
Finding 2022-004: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Continuum of Care Program Federal Catalog Numbers: 14.267 Noncompliance ? E. Eligibility ? Tenant Files Non Compliance Material to the Financial Statements: No Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority?s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 71 units. Of a sample size of twenty-one (21) tenant files, the following was noted: - HUD 50058 annual recertification was missing in 1 file - Income Verification was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $30,581 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Continuum of Care Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: MHA agrees with the findings that some tenant file documents were essentially unavailable for examination at the time of the audit and that a system of consistent document filing, and regular file reviews are necessary. The ?missing? documents were subsequently found but in various electronic locations, thereby making them not easily accessible to the auditors. There were also timing issues, in that a recertification was begun in 2022 but not completed or made effective until 2023 once all documents had been received. ? The tenant documents will now be filed in one place, in Yardi as attachments to the Family Detail Info (FDI) screen in the proper subfolder depending upon subject (e.g. Assets, Income, Member). MHA is working to create and label the subfolders needed for this purpose. ? The contractor and internal staff will receive detailed instructions on how to file all documents, from the receipt of documents from the tenant to the commemoration of the transaction in a HUD Form 50058. All will be required to sign a confirmation they received such instructions. ? All new staff responsible for collecting documents, processing transactions and creating 50058s will obtain training in the correct system of filing such documents as part of their on-boarding packet of trainings. ? MHA will institute a quality control procedure for the regular review of random sample files at least quarterly to ensure that the filing system is being followed and the documents are complete and readily found. Views of responsible officials and planned corrective action: Nick Zhou, Chief Financial Officer, is responsible for implementing this corrective action by December 31, 2023.
View Audit 19934 Questioned Costs: $1
c. Draper?s Reaction: Draper?s reaction follows verbatim. Draper concurs with DCAA?s finding and will ensure that only allowable compensation costs are claimed in the future by performing an additional review of claimed compensation costs prior to submittal of the annual Uniform Guidance submission...
c. Draper?s Reaction: Draper?s reaction follows verbatim. Draper concurs with DCAA?s finding and will ensure that only allowable compensation costs are claimed in the future by performing an additional review of claimed compensation costs prior to submittal of the annual Uniform Guidance submission. Issue Coordinator: Jamie Pereira, Director, Government Accounting & Compliance Est. Completion Date: November 2023
View Audit 27018 Questioned Costs: $1
d. Draper?s Reaction: Draper?s reaction follows verbatim. Draper does not concur with DCAA?s finding that the atrium depreciation expense is unreasonable. As DCAA points out, Draper provided a reasonableness presentation to address the business need for the atrium on April 28, 2022 and provided add...
d. Draper?s Reaction: Draper?s reaction follows verbatim. Draper does not concur with DCAA?s finding that the atrium depreciation expense is unreasonable. As DCAA points out, Draper provided a reasonableness presentation to address the business need for the atrium on April 28, 2022 and provided additional analyses and evidence (October 2022) proving all subcontractors utilized on the project were competitively awarded, which establishes those costs were awarded at a fair and reasonable price. Draper reserves the right to negotiate this issue with the ACO. Draper has, and continues to support the Government?s requests in regards to the reasonableness of the atrium. Issue Coordinator: Jamie Pereira, Director, Government Accounting & Compliance Est. Completion Date: Pending DCMA Resolution
View Audit 27018 Questioned Costs: $1
2022-003- Education Stabilization Fund - Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages ...
2022-003- Education Stabilization Fund - Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a prov1s1on that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance ( certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $212,979. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. The District did verify that prevailing wage rates were paid by the contractor during the project; however, they did not obtain certified payrolls. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $212,979 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Ashley Dake Anticipated Completion: June 30, 2023
View Audit 26700 Questioned Costs: $1
College's Response: We concur. 2021-22 Audit indicated that two Pell Grant disbursements were not reported within the 15-day timeframe stipulated in Federal Register Volume 82, Number 122. The origination records were resolved and sent to COD (processing platform) 16 days after Pell paid to the acco...
College's Response: We concur. 2021-22 Audit indicated that two Pell Grant disbursements were not reported within the 15-day timeframe stipulated in Federal Register Volume 82, Number 122. The origination records were resolved and sent to COD (processing platform) 16 days after Pell paid to the account. Both instances involved a professional judgment review allowing the college to award additional Pell to families. This process can create delays. Corrective Action Plan: An automated report runs daily to identify disbursement dates 5 days old that have not been acknowledged by the Department of Education. This allows us an additional 10 days to confirm all disbursements are reported and accepted within the 15 day requirement. An additional step has been added to confirm if the origination record is rejected, the Pell record is locked preventing disbursement prior to having an accepted origination record. Responsible Party: Joseph Weglarz, Executive Director, Student Financial Services Proposed Completion Date: January 26, 2023
2022-1 ? Reserve for Replacement Monthly Deposits Not Made Timely Condition: Management failed to make the required deposits into the Reserve for Replacement bank account on a monthly basis. Response: The Reserve for Replacement required deposits were not made in each current month throughout the ye...
2022-1 ? Reserve for Replacement Monthly Deposits Not Made Timely Condition: Management failed to make the required deposits into the Reserve for Replacement bank account on a monthly basis. Response: The Reserve for Replacement required deposits were not made in each current month throughout the year due to cash flow issues and the 5 month delay is receiving an approve budget and contract renewal. However, all required deposits were made prior to 12/31/2022. The project has complied with the replacement Reserve requirement as mentioned in HUD Handbook 4350.1 REV-1, Chapter 4-2. Though, the project was late in depositing payments this is not a significant violation of the HUD Handbook 4350.1 REV-1, Chapter 4-2 and the Regulatory Agreement. The requirement to fund and maintain the Replacement Reserve account was accomplished. The project must not be penalized for a delay in making a monthly payment. The defect was cured in a timely manner. Also, this is not a material weakness to raise it to the level of a reportable condition. We do not agree that this is an instance of material weakness to be elevated to a reportable condition.
2022-1 ? Reserve for Replacement Deposit Not Made Timely Condition: The Project did not make the required deposit into the bank on a monthly basis. Response: The January 2022 Reserve for Replacement required deposit was not made in January. That deposit was made in February along with all required m...
2022-1 ? Reserve for Replacement Deposit Not Made Timely Condition: The Project did not make the required deposit into the bank on a monthly basis. Response: The January 2022 Reserve for Replacement required deposit was not made in January. That deposit was made in February along with all required monthly deposits for the remaining of the year. The project has complied with the replacement Reserve requirement as mentioned in HUD Handbook 4350.1 REV-1, Chapter 4-2. Though, the project was late in depositing the January payment this is not a significant violation of the HUD Handbook 4350.1 REV-1, Chapter 4-2 and the Regulatory Agreement. The requirement to fund and maintain the Replacement Reserve account was accomplished. The project must not be penalized for a 30-day delay in making a monthly payment. The defect was cured in a timely manner. Also, this is not a material weakness to raise it to the level of a reportable condition. We do not agree that this is as an instance of material weakness to be elevated to a reportable condition.
Finding 22018 (2022-003)
Significant Deficiency 2022
PROCUREMENT, SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Pass-Through Numbers: N/A - Direct Award Period: Year-Ended December 31, 2022...
PROCUREMENT, SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Pass-Through Numbers: N/A - Direct Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to conduct a training with applicable staff to identify areas and best practices to fully implement county policy. Name of the contact person responsible for corrective action plan: JoDee Treat, County Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2023
Audit Finding Reference: 2022-001 ? Title I Grants to Educational Agencies (LEAs) ? CFDA #84.010 Planned corrective action: We will revise our process for student withdrawals and ensure there is a step in our process to acknowledge when our schools are unable to get in touch with families who wit...
Audit Finding Reference: 2022-001 ? Title I Grants to Educational Agencies (LEAs) ? CFDA #84.010 Planned corrective action: We will revise our process for student withdrawals and ensure there is a step in our process to acknowledge when our schools are unable to get in touch with families who withdraw. Contact Person: Amelia Hanley, Associate Chief, School Operations ameliahanley@achievementfirst.org Expected completion: November 18, 2022
The Selinsgrove Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the Single Audit Report Ended June 30, 2022 included in the schedule of findings and questioned costs is discussed below. The findings are numbered cons...
The Selinsgrove Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The finding from the Single Audit Report Ended June 30, 2022 included in the schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001: Activities Allowed. Contact Person: Jeffrey H. Hummel, Business Manager. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Action: The District will ensure that all payroll timecards are approved and signed by the appropriate supervisor before being processed for payment. The payroll administrator will not process the timecard unless it is signed and approved. All unsigned timecards will be returned for signature and approval. Before the payroll is processed the business manager will approve and initial a report showing the personnel paid for by the Education Stabilization Fund. Date for Completion: 6/30/2023.
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