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Finding 21419 (2022-004)
Material Weakness 2022
South Fulton Homes, Inc.
GA
HUD Housing Programs Internal Control / Segregation of Duties
2022-004 Project Rental Assistance Payment Adjustments Not Made Timely Recommendation Develop policies to identify changes in tenant vacancies and make timely adjustments. Action Taken We concur with the recommendation and will implement the recommendation immediately.
2022-004 Project Rental Assistance Payment Adjustments Not Made Timely Recommendation Develop policies to identify changes in tenant vacancies and make timely adjustments. Action Taken We concur with the recommendation and will implement the recommendation immediately.
View Audit 18565
South Fulton Homes, Inc.
GA
HUD Housing Programs
2022-003 Required Deposit Into a Replacement Reserve Account Not Made Recommendation We recommend that a deposit of $2,958 be made into the replacement reserve account in order for South Fulton Homes, Inc. to be in compliance with HUD regulations. Action Taken We concur with the recommendation. T...
2022-003 Required Deposit Into a Replacement Reserve Account Not Made Recommendation We recommend that a deposit of $2,958 be made into the replacement reserve account in order for South Fulton Homes, Inc. to be in compliance with HUD regulations. Action Taken We concur with the recommendation. The Organization made a $2,958 deposit in October 2022 to the replacement reserve account to correct this deficiency.
View Audit 18565
South Fulton Homes, Inc.
GA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
2022-002 Internal Controls Over Financial Reporting Recommendation We recommend documents are signed via mail or electronically if in person contact is not available. Action Taken We concur with the finding and will implement the recommendation immediately.
2022-002 Internal Controls Over Financial Reporting Recommendation We recommend documents are signed via mail or electronically if in person contact is not available. Action Taken We concur with the finding and will implement the recommendation immediately.
View Audit 18565
Finding 21415 (2022-001)
Significant Deficiency 2022
Trinity Manor Senior Non-Profit Corporation
MI
Questioned Costs HUD Housing Programs Significant Deficiency
Trinity Manor Senior Non-Profit Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2022 Corporation Contact Person: Shannon H...
Trinity Manor Senior Non-Profit Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2022 Corporation Contact Person: Shannon Hilbrecht, Accounting Manager at the Management Agent The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Questioned Costs Finding 2022-001: Considered a significant deficiency in internal control over compliance. Recommendation: The Corporation should pay back the $18,000 with a deposit to the replacement reserve account. Action to be Taken: The Corporation concurs with the facts of this finding, has already paid back the $18,000 to the replacement reserve account during 2023, and is implementing procedures to prevent this in the future.
View Audit 23093 Questioned Costs: $1
Finding 21414 (2022-005)
Significant Deficiency 2022
School District of the City of St. Louis
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Fi...
Finding 2022-005 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will schedule a call with the ECF consultant, the Financial Management Office, and the Fiscal Control Office by July 15, 2023 to discuss all necessary paperwork that will be submitted to the Financial Management and Fiscal Control Offices 30 days prior to the final submission deadline to ensure that all payment requests can be submitted in the allotted time period, and give the Finance Offices understanding of what the reimbursement amount will be. The ECF consultant will copy the Chief Financial Officer, Finance Director, Grants Manager, and Fiscal Control Director on his/her submission.
View Audit 18333
Finding 21413 (2022-004)
Significant Deficiency 2022
School District of the City of St. Louis
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices th...
Finding 2022-004 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: During the revise Information Technology reclamation process, students with ECF devices that do not return the device will be noted in SIS to not have returned an ECF device. The device will be locked through the Moysle system and can be traceable, and the student?s profile in SIS will indicate that they are eligible to receive a District only device that is retained at each school site if the student/family doesn?t start a payment plan to pay for the device that was not returned.
View Audit 18333
Finding 21412 (2022-003)
Significant Deficiency 2022
School District of the City of St. Louis
MO
Equipment & Real Property Management Questioned Costs Subrecipient Monitoring
Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Pla...
Finding 2022-003 Personnel Responsible For Corrective Action: Cheryl Vannoy, Deputy Superintendent, Accountability, Data & Technology Services Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The Information Technology Department will revise the Technology Issue and Reclamation Plan to include two reconciliation periods, one after technology issuance in the summer/fall, and the other after technology reclamation in the spring/summer, to ensure that all contracts and documentation accounted for have the correct corresponding contract in the devices profile in the database where the documents are kept.
View Audit 18333
Finding 21409 (2022-002)
Significant Deficiency 2022
School District of the City of St. Louis
MO
Procurement, Suspension & Debarment
Finding 2022-002 Personnel Responsible For Corrective Action: Stephanie Piatt, SLPS Interim Procurement Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: Create a Procurement Department procedure for checking the System for Award Management (SAM to ensure potential vendor...
Finding 2022-002 Personnel Responsible For Corrective Action: Stephanie Piatt, SLPS Interim Procurement Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: Create a Procurement Department procedure for checking the System for Award Management (SAM to ensure potential vendors are in Good Standing with the Federal Government before awarding Saint Louis Public Schools? contracts. Generate and maintain SAM?s vendor record searches as evidence of procurement policy compliance. The District will do the following: - The Procurement Team will update the mandatory requirement list to include documentation from the contractor or entity stating that the entity is not suspended or debarred - The Buyer/Analyst will review all Request for Proposal (RFPs), and Request for Qualifications (RFQs) and contract documentation submissions via the RFP/Contract checklist. - The Buyer/Analyst will save a copy of the SAM status report on Microsoft one drive, so that all members of the Procurement team will have access. - The Procurement Director will provide a secondary review of the RFPs, RFQs and contracts against the checklist to ensure that that all mandatory documents have been received. -The Procurement Director will submit the contract for review to the Superintendent or CFO for final signature. - A SAM clause will be added to existing contracts. Pending approval from our internal legal department. - Generate and maintain SAM?s vendor record searches as evidence of procurement policy compliance. All potential vendor required to register with sam.gov upon vendor registration. - Review quarterly the following: Request for Proposals (RFPs) Request for Qualifications (RFQs), Grant related Contracts Awards, and SAM?s vendor record submissions.
View Audit 18333
Finding 21408 (2022-010)
Significant Deficiency 2022
Campbell County Board of Education
KY
Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The district acknowledges the errors and will perform a review of each new hire, rank change, and rolling to the subsequent year. The Finance and Human Resource departments will collaborate in this review process.
Views of Responsible Officials and Planned Corrective Actions: The district acknowledges the errors and will perform a review of each new hire, rank change, and rolling to the subsequent year. The Finance and Human Resource departments will collaborate in this review process.
View Audit 17985
Finding 21394 (2022-001)
Significant Deficiency 2022
St. Mary's University of San Antonio, Texas
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Person: Christina F. Villanueva, Registrar, Office of the Registrar Current Status: Corrected Anticipated Completion Date: October 17, 2022 Condition: For two of 40 students ...
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting (Student Financial Assistance Cluster) Contact Person: Christina F. Villanueva, Registrar, Office of the Registrar Current Status: Corrected Anticipated Completion Date: October 17, 2022 Condition: For two of 40 students selected for testing, campus and program-level data did not agree between the University?s records and the information submitted to NSLDS with regards to the date of the withdrawal. The withdrawal date reported to NSLDS is obtained from the date the student?s enrollment status is changed in the ERP system. The University did not have effective procedures in place to ensure the student?s enrollment status date agreed to the date the student withdrew from courses. Corrective action: To ensure discrepancies between the actual course withdrawal date and the student?s enrollment status date are identified, the University has created an automated process that currently runs every 30 minutes. This process identifies students who are not actively enrolled but have an eligible enrolled status. It also compares the course withdrawal date to the enrollment status change date. If a discrepancy is identified, a notification is sent to the Registrar?s Office and School of Law notifying them of the need for further review and correction.
View Audit 27778
Finding 21393 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of Paterson
NJ
Questioned Costs HUD Housing Programs Eligibility
Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the City of Paterson respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certifi...
Corrective Action Plan For the year ended March 31, 2022 U.S. Department of Housing and Urban Development: The Housing Authority of the City of Paterson respectfully submits the following corrective action plan for the year ended March 31, 2022. Auditor: Novogradac and Company, LLP Certified Public Accountants 1144 Hooper Avenue Suite 203 Toms River, New Jersey 08753 The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings Reference 2022-001: Criteria: In accordance with N.J.S.A. 46:30B and the Uniform Unclaimed Property Act of the State of New Jersey, all property, including any income or increment derived there from, less any lawful charges, whether located in this state or another state, that is held, issued, owing in the ordinary course of a holder's business and has remained unclaimed by the owner for more than three years after it became payable or distributable is presumed abandoned, and is subject to custody of the state as unclaimed property. Additionally, HUD requires PHA?s to conform to state escheatment laws related to unclaimed tenant utility reimbursements. Condition: The Authority has unclaimed property in stale dated checks that meet that State?s definition. Reference 2022-001 (continued) Context: During our audit, we noted several checks that were either outstanding for greater than a three-year period or determined to be stale dated by management. These checks were made up of housing assistance payments and utility reimbursements, and were recorded as a liability in the Section 8 Housing Choice Vouchers Program. HUD?s regulations require the Authority to follow the State?s escheat laws, which would require the Authority to ultimately consider these checks as unclaimed property, and turn them over to the State Treasurer. Known Questioned Costs: N/A Cause: The Authority did not properly consider state and federal regulations related to unclaimed property. Effect: Due to the stale dated checks being outstanding for greater than a three-year period, they are to be considered unclaimed property in the State of New Jersey. The Authority did not properly identify these outstanding checks as unclaimed property, or follow the proper reporting requirements of the State of New Jersey. Additionally, no stale dated checks were escheated to the State. Recommendation: The Authority should draft and adopt a method of complying with reporting requirements related to unclaimed property in accordance with the State of New Jersey Statutes. Authority Response: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the State of New Jersey Statutes. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the State of New Jersey Statutes. Irma Gorham is responsible to remedy the deficiency by March 31, 2023. Federal Award Findings and Questioned Costs Finding 2022-002: 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 ? E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency 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). Finding 2022-002 (continued): Condition: Based upon inspection of the Authority?s files and on discussions with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of thirty-six (36) tenant files, the following information was unavailable for examination at the time of audit: ? Verification of income and assets was missing in one (1) file Our sample size is statistically valid. Known Questioned Costs: $11,054 Cause: There is a significant deficiency 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 and designed a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers Program is in 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 reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor?s observations on the inspection of the tenant files and will implement internal control procedures that will assure tenant file compliance. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers Program. Irma Gorham is responsible to remedy the deficiency by March 31, 2023. Schedule of Prior Year Audit Findings Reference 2021-001: Observation: During our audit, we noted several checks that were either outstanding for greater than a three-year period or determined to be stale dated by management. These checks were made up of housing assistance payments and utility reimbursements, and were recorded as a liability in the Section 8 Housing Choice Vouchers Program. HUD?s regulations require the Authority to follow the State?s escheat laws, which would require the Authority to ultimately consider these checks as unclaimed property and turn them over to the State Treasurer. Reference 2021-001 (continued): Status: The finding remains open. See Finding 2022-001 above. Sincerely yours, Irma Gorham Executive Director
View Audit 28314 Questioned Costs: $1
Finding 21391 (2022-001)
Significant Deficiency 2022
Brookeland Independent School District
TX
Internal Control / Segregation of Duties
58 2022-01 We recommend that the Board of Trustees continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions...
58 2022-01 We recommend that the Board of Trustees continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions would mitigate, but not eliminate the risk of misstatement or misappropriation.
View Audit 27537
Lafayette Prish School Board
LA
Questioned Costs
2022-019 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly perfo...
2022-019 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed. The School Board should ensure that salary increases given during the fiscal year are correctly calculated and paid. Corrective Action Plan: The Employee Services Department will have all salaries reviewed after they are set up in the accounting system. Connie Morvant, HR Generalist, will complete this function moving forward. All 2022-2023 hires have been audited and corrected. John Mouton, Director of Employee Services, and Eryn Hollier, Coordinator of Employee Services will review the salary schedule when updates are made. Also, when having to calculate salary increases or raises for a specific group of people during the year, the raise will be calculated according to the individual employees? number of working days remaining on their contract for the year. Employee Services will also consult Business Services as we have done in the past to ensure the raises and salaries are calculated correctly.
View Audit 26549 Questioned Costs: $1
Lafayette Prish School Board
LA
Questioned Costs
2022-018 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their...
2022-018 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: Moving forward, Pam Belmore has been assigned the task of auditing personnel files to ensure the correct experience and education information is in the files. She is starting with the grant-funded positions first, per Anthony Mouton?s suggestion. Also, Madeline Guilbeau, Employee Services data Technician, has been given the role of checking certification requirements for non-teaching/non-instructional personnel. Some employees are given a grace period of 60 to 90 days to pass different certification/licensure exams. Ms. Guilbeau will be responsible for ensuring that these employees meet said requirements. She will begin with ensuring that all grant-funded employees are up to date and then move on to other employees.
View Audit 26549 Questioned Costs: $1
Lafayette Prish School Board
LA
Questioned Costs Cash Management Internal Control / Segregation of Duties
2022-017 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccinati...
2022-017 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccination, meant to decrease the spread of COVID-19. Payment for hospitalizations to treat infections does not appear to be allowable within the grant guidelines of implementing public health protocols. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are allowable under grant guidelines. Corrective Action Plan: The Lafayette Parish School System (LPSS) Self-Funded Group Health Insurance fund paid $756,609 in hospitalization claims that were directly caused by Covid-19 according to the hospitals that provided hospitalization services to our employees. Had the Covid-19 pandemic not occurred, LPSS would not have experienced an increase in claim expenses that were directly caused by Covid-19 which is categorically tracked by hospitals. During the covid pandemic, LPSS had several conference calls with Louisiana Department of Education (LDOE) representatives concerning the allowability of Covid Testing, Vaccinations and Covid Hospitalizations. The objective was to remain compliant with all federal guidelines concerning these special funds. After many hours of conference calls and consultations with LDOE staff, we were informed these expenditures were allowed in addition to a written response. In anticipation of these charges, LPSS submitted an ESSER II budget to the LDOE, which included Covid Hospitalization claims, and the budget was approved. Based on LDOE?s budget approval and prior verbal and written responses, LPSS staff believed they were clear to proceed and recover from these unplanned Covid-19 hospitalization expenditures. As a result of this audit finding, LPSS will appeal to the LDOE and the Federal Government for relief and an eventual inclusion of guidelines for self-funded entities such as LPSS. Unlike other school districts, LPSS is self-insured and assumes the financial risks and obligation of each employee?s medical and prescription claims. We believe the writers of the federal guidelines / FAQs may not have been privy to the operational affairs of school districts that are self-insured to carve out language specific to our operations. On December 13, 2022, a request for review was sent to LDOE in response to this audit finding. The LDOE plans to utilize their resources and contacts while enlisting the help of their contracted attorneys who specialize in federal grants to provide an initial opinion on the allowability of Covid Hospitalization expenditures. It may take several months before an official response is provided by the Federal Government.
View Audit 26549 Questioned Costs: $1
Lafayette Prish School Board
LA
Reporting
2022-016 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expend...
2022-016 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are accurately tracked and captured for proper presentation within the Schedule of Expenditures of Federal Awards. Corrective Action Plan: Accountants shall receive training to ensure all related expenditures are reported on the Schedule of Expenditures of Federal Awards (SEFA) in each respective year. Each Accountant will review their respective grant expenditures and ensure that all applicable expenditures are recorded properly for accuracy and completeness. A second reviewer will ascertain the accuracy of the recorded expenditures on the SEFA.
View Audit 26549
Finding 21386 (2022-013)
Material Weakness 2022
Lafayette Prish School Board
LA
Questioned Costs
2022-013 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly perfo...
2022-013 Recommendation: The Board approved a $750 teacher pay increase effective November 1, 2021, and a $750 instructional employee pay increase effective February 1, 2022. The pay increases became effective during the fiscal year and the calculation to prorate the increase was incorrectly performed. The School Board should ensure that salary increases given during the fiscal year are correctly calculated and paid. Corrective Action Plan: The Employee Services Department will have all salaries reviewed after they are set up in the accounting system. Connie Morvant, HR Generalist, will complete this function moving forward. All 2022-2023 hires have been audited and corrected. John Mouton, Director of Employee Services, and Eryn Hollier, Coordinator of Employee Services will review the salary schedule when updates are made. Also, when having to calculate salary increases or raises for a specific group of people during the year, the raise will be calculated according to the individual employees? number of working days remaining on their contract for the year. Employee Services will also consult Business Services as we have done in the past to ensure the raises and salaries are calculated correctly.
View Audit 26549
Finding 21385 (2022-012)
Material Weakness 2022
Lafayette Prish School Board
LA
Questioned Costs
2022-012 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their...
2022-012 Recommendation: There were inadequate controls over documentation in personnel files. Supporting documentation relating to education necessary to meet minimum job requirements and experience are not being properly maintained in the personnel files. The School Board should adhere to their policies and procedures and ensure that all required documentation is maintained. Corrective Action Plan: Moving forward, Pam Belmore has been assigned the task of auditing personnel files to ensure the correct experience and education information is in the files. She is starting with the grant-funded positions first, per Anthony Mouton?s suggestion. Also, Madeline Guilbeau, Employee Services data Technician, has been given the role of checking certification requirements for non-teaching/non-instructional personnel. Some employees are given a grace period of 60 to 90 days to pass different certification/licensure exams. Ms. Guilbeau will be responsible for ensuring that these employees meet said requirements. She will begin with ensuring that all grant-funded employees are up to date and then move on to other employees.
View Audit 26549
Finding 21384 (2022-011)
Material Weakness 2022
Lafayette Prish School Board
LA
Questioned Costs Cash Management Internal Control / Segregation of Duties
2022-011 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccinati...
2022-011 Recommendation: The School Board requested grant reimbursement for amounts paid by the self-insurance fund to cover claims for COVID-19 hospitalizations. In accordance with grant guidelines, the funds may be used to implement public health protocols, such as COVID-19 testing and vaccination, meant to decrease the spread of COVID-19. Payment for hospitalizations to treat infections does not appear to be allowable within the grant guidelines of implementing public health protocols. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are allowable under grant guidelines. Corrective Action Plan: The Lafayette Parish School System (LPSS) Self-Funded Group Health Insurance fund paid $756,609 in hospitalization claims that were directly caused by Covid-19 according to the hospitals that provided hospitalization services to our employees. Had the Covid-19 pandemic not occurred, LPSS would not have experienced an increase in claim expenses that were directly caused by Covid-19 which is categorically tracked by hospitals. During the covid pandemic, LPSS had several conference calls with Louisiana Department of Education (LDOE) representatives concerning the allowability of Covid Testing, Vaccinations and Covid Hospitalizations. The objective was to remain compliant with all federal guidelines concerning these special funds. After many hours of conference calls and consultations with LDOE staff, we were informed these expenditures were allowed in addition to a written response. In anticipation of these charges, LPSS submitted an ESSER II budget to the LDOE, which included Covid Hospitalization claims, and the budget was approved. Based on LDOE?s budget approval and prior verbal and written responses, LPSS staff believed they were clear to proceed and recover from these unplanned Covid-19 hospitalization expenditures. As a result of this audit finding, LPSS will appeal to the LDOE and the Federal Government for relief and an eventual inclusion of guidelines for self-funded entities such as LPSS. Unlike other school districts, LPSS is self-insured and assumes the financial risks and obligation of each employee?s medical and prescription claims. We believe the writers of the federal guidelines / FAQs may not have been privy to the operational affairs of school districts that are self-insured to carve out language specific to our operations. On December 13, 2022, a request for review was sent to LDOE in response to this audit finding. The LDOE plans to utilize their resources and contacts while enlisting the help of their contracted attorneys who specialize in federal grants to provide an initial opinion on the allowability of Covid Hospitalization expenditures. It may take several months before an official response is provided by the Federal Government.
View Audit 26549
Finding 21383 (2022-010)
Material Weakness 2022
Lafayette Prish School Board
LA
Reporting
2022-010 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expend...
2022-010 Recommendation: The School Board did not report expenditures in the amount of $1,403,046 for the ESSERF II Formula grant on its Schedule of Expenditures of Federal Awards for the year ending June 30, 2021. The School Board should implement policies and procedures to ensure that all expenditures under grant programs are accurately tracked and captured for proper presentation within the Schedule of Expenditures of Federal Awards. Corrective Action Plan: Accountants shall receive training to ensure all related expenditures are reported on the Schedule of Expenditures of Federal Awards (SEFA) in each respective year. Each Accountant will review their respective grant expenditures and ensure that all applicable expenditures are recorded properly for accuracy and completeness. A second reviewer will ascertain the accuracy of the recorded expenditures on the SEFA.
View Audit 26549
Finding 21375 (2022-001)
Significant Deficiency 2022
City of Norwalk, Connecticut
CT
Procurement, Suspension & Debarment § 200.318 § 200.326
SINGLE AUDIT FINDINGS: Finding 2022-001: Procurement and Suspension and Debarment Description of Finding: The City?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or Nonconcurrence: The City concurs. Corre...
SINGLE AUDIT FINDINGS: Finding 2022-001: Procurement and Suspension and Debarment Description of Finding: The City?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Statement of Concurrence or Nonconcurrence: The City concurs. Corrective Action: The City will enhance their existing policies for procurement to be in accordance with Uniform Guidance Procurement Standards and plans to be adopted by June 30, 2023. Name of Contact Person: Henry Dachowitz, Chief Financial Officer Projected Completion Date: June 30, 2023
View Audit 27324
Finding 21374 (2022-002)
Significant Deficiency 2022
Regional School Unit No 87
ME
It was brought to our attention that a few of the Time and Effort
It was brought to our attention that a few of the Time and Effort
View Audit 23995
Finding 21370 (2022-003)
Significant Deficiency 2022
Housing Authority of the City of Allentown
PA
Questioned Costs HUD Housing Programs Eligibility
U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letter...
U.S Department of Housing and Urban Development 2022-003 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their process for maintaining 3rd party verification of income, for uploading data to PIC, and for generating HAP amendment letters. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a third party verification policy and procedure SOP. Name(s) of the contact person(s) responsible for corrective action: Doryan Campo Planned completion date for corrective action plan: April 2023
View Audit 19402 Questioned Costs: $1
Finding 21369 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of Allentown
PA
HUD Housing Programs Questioned Costs Significant Deficiency
U.S Department of Housing and Urban Development 2022-002 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their processes for maintaining documentation for tenant selection from the waiting list. Explanation of disagreement with audit f...
U.S Department of Housing and Urban Development 2022-002 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their processes for maintaining documentation for tenant selection from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Create a waiting list management SOP. Name(s) of the contact person(s) responsible for corrective action: Aida Nu?ez Planned completion date for corrective action plan: April 2023
View Audit 19402
Finding 21368 (2022-001)
Material Weakness 2022
Housing Authority of the City of Allentown
PA
Questioned Costs HUD Housing Programs Material Weakness
U.S Department of Housing and Urban Development 2022-001 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their procedures for performing QC inspections in a timely manner. Explanation of disagreement with audit finding: The Housing Aut...
U.S Department of Housing and Urban Development 2022-001 Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority review their procedures for performing QC inspections in a timely manner. Explanation of disagreement with audit finding: The Housing Authority disagrees with the finding. We employ a third party vendor to conduct QC inspections. Due to the Pandemic we were unable to secure a vendor without a backlog. Additionally, the HA had a waiver. Action taken in response to finding: To avoid future backlogs secure vendor several month in advance. Name(s) of the contact person(s) responsible for corrective action: Aida Nu?ez Planned completion date for corrective action plan: September, 2023
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