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Corrective Action Plans

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Finding 21231 (2022-003)
Material Weakness 2022
Purdue University
IN
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted....
2022-003 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The University did not properly design or implement an effective internal control system to ensure HEERF reports were properly completed and posted. Views of Responsible Officials and Planned Corrective Actions PFW Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid Director will complete the quarterly reports and a dual review process will be implemented to ensure accuracy. The quarterly report will be updated on the HEERF site and sent to the Assistant Director of Enrollment and Institutional Scholarships to post. The information posted will be compared to the reports submitted quarterly. Anticipated Completion Date: February 2023 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently. PNW Contact Person Responsible for Corrective Action: Michael Biel, Executive Director of Financial Aid Contact Phone Number: 219-989-2510 PNW acknowledges that, while it had the appropriate Institutional HERF reporting completed, they missed updating the required student portion questions and answers that get posted to the reporting webpage. Once that was discovered, it was corrected in April 2022. PNW has ensured that the process now identifies looking at both the combined (updated) reporting PDF and the questions and answers that are required to be posted to the reporting webpage. PNW has spent all of its HEERF funding and no further reporting except the final annual report should be required. Completion Date: April 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.
View Audit 18358
Finding 21230 (2022-002)
Significant Deficiency 2022
Purdue University
IN
Procurement, Suspension & Debarment Reporting Significant Deficiency § 200.303
2022-002 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The Purdue Fort Wayne campus did not have adequate controls in place to ensure invoices related to technology services were properly recorded in acc...
2022-002 Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425F Condition The Purdue Fort Wayne campus did not have adequate controls in place to ensure invoices related to technology services were properly recorded in accordance with GAAP. Views of Responsible Officials and Planned Corrective Actions Contact Person Responsible for Corrective Action: Glen Nakata, Vice Chancellor for Financial and Administrative Affairs Contact Phone Number: 260-481-4199 The University system, including the Purdue Fort Wayne (PFW) Campus, has internal controls and training in place related to non-catalog purchases and the review of Goods Receipt/Invoice Receipt (GRIR) discrepancies. In the case of these two purchase orders, it appears these were isolated instances where established controls were not fully implemented as designed. These processes will be covered in staff meetings on all campuses and Procurement Services will review and update non-catalog order instructions and GRIR report documentation to ensure clear guidance is given. Anticipated Completion: March 2023 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.
View Audit 18358
Finding 21227 (2022-001)
Significant Deficiency 2022
Purdue University
IN
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Fu...
2022-001 Federal Agency: Department of Education Federal Programs: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063, 84.268 Condition Special Tests and Provisions - Return of Title IV Funds The Purdue Fort Wayne campus did not properly design or implement an effective internal control system to ensure compliance with the requirement for timely return of funds related to the Special Tests and Provisions - Return of Title IV Funds. Specifically, there was a lack of timeliness in initiating a return of Title IV funds, causing a return to be issued more than 45 days after the date the University became aware of student's withdrawal date. Views of Responsible Officials and Corrective Action Plan Contact Person Responsible for Corrective Action: Ron Herrell, Director of Financial Aid Contact Phone Number: 260-481-6242 The PFW Office of Financial Aid has an established Return of Title Four Aid (R2T4) policy and underlying control structure in place to ensure compliance with the R2T4 requirements. The PFW Office of Financial Aid will enhance its current R2T4 policy and procedure to include a step-by-step process to completing an R2T4. This will ensure that in the absence of the Assistant Director of Loans (who is currently responsible for R2T4 calculation completion) a succession list determining who is next in line to complete R2T4 calculations will be established to ensure these are completed in the 45-day window. Anticipated Completion Date: December 2022 Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.
View Audit 18358
Finding 21223 (2022-004)
Significant Deficiency 2022
Purdue University
IN
Reporting Significant Deficiency § 200.510
2022-004 Federal Agency: Department of Education Federal Programs: TRIO Student Support Services, TRIO Talent Search, TRIO Upward Bound, and TRIO McNair Post-Baccalaureate Achievement Assistance Listing Numbers: 84.042, 84.044, 84.047, and 84.217 Condition Purdue did not have adequate controls in ...
2022-004 Federal Agency: Department of Education Federal Programs: TRIO Student Support Services, TRIO Talent Search, TRIO Upward Bound, and TRIO McNair Post-Baccalaureate Achievement Assistance Listing Numbers: 84.042, 84.044, 84.047, and 84.217 Condition Purdue did not have adequate controls in place to ensure the SEFA was prepared to include appropriate ALN's for each federal program and federal programs were included in the appropriate cluster. Views of Responsible Officials and Planned Corrective Actions Contact Person Responsible for Corrective Action: Susan Corwin, Purdue West Lafayette Director of Post Award Contact Phone Number: 765-494-1052 ? A report has been created to identify all grants assigned a placeholder ALN. ? This ALN report will be reviewed monthly by the Senior Manager of the Award Set-Up Team in Post Award to ensure all placeholder ALNs are appropriately and timely corrected once the proper ALN is known. ? Annually, as the SEFA is prepared, a full review of all grants assigned a placeholder ALN will be conducted by the Assistant Director of Post Award and the Assistant Director of Research Quality Assurance and any mis-assigned ALNs will be appropriately corrected before the SEFA is created. Anticipated Completion Date: Monthly report review will start February 2023, Annual report review will start in May 2023 prior to the preliminary SEFA creation. Once the Corrective Action Plan is completed, Purdue Internal Audit will conduct a follow-up review to ensure the corrective action plan is fully implemented and being followed consistently.
View Audit 18358
Finding 21222 (2022-003)
Significant Deficiency 2022
Hamilton Community Schools
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2022-003 Subject: Special Education Cluster - Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). The School Corporation did not have adequate internal controls in place to e...
FINDING 2022-003 Subject: Special Education Cluster - Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). The School Corporation did not have adequate internal controls in place to ensure that the Cooperative complied with the earmarking requirements. Context: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The Non-Public Proportionate Share expenditures for 19611-042-PN01 and 20611-042-PN01 grant awards could not be verified for the individual schools to verify the minimum amount per the grant awards was expended and properly reported to IDOE as required. The School Corporation?s minimum earmarking requirements for the 19611-042-PN01 and 20611-042-PN01 grant awards were $1,095 and $1,791, respectively. The lack of internal controls and noncompliance were isolated to the 19611-042-PN01 and 20611-042-PN01 grant awards. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Hamilton Community Schools will work with the Northeast Indiana Special Education Cooperative to ensure proper oversight and internal controls are maintained of awarded monies. Responsible Party and Timeline for Completion: Brittany Taylor, Business Manager Completion Date: 6/30/2023
View Audit 57985
Finding 21219 (2022-002)
Material Weakness 2022
Allamakee Community School District
IA
Reporting
We will continue to review our procedures and implement additional controls where possible.
We will continue to review our procedures and implement additional controls where possible.
View Audit 18074
Cooperative for Assistance and Relief Everywhere, Inc. (care)
GA
Subrecipient Monitoring Reporting § 200.170
Corrective Action Plan Finding no 2022-001 CARE USA Federal Funding Accountability and Transparency Act (FFATA) Compliance Background FFATA is a federal law intended to hold the government accountable and reduce wasteful spending. The law, codified under 2 CFR 170, requires that information on fede...
Corrective Action Plan Finding no 2022-001 CARE USA Federal Funding Accountability and Transparency Act (FFATA) Compliance Background FFATA is a federal law intended to hold the government accountable and reduce wasteful spending. The law, codified under 2 CFR 170, requires that information on federal awards, including subaward activities, be made available to the public through a website maintained by the Office of Management and Budget (OMB). Application and Requirements FFATA applies to all US Government (USG) grants, cooperative agreements and contracts managed by CARE as the prime recipient. Under FFATA, CARE must report any subgrant greater than or equal to $30,000 and any subsequent obligation increase through the FSRS.gov website by the end of the month following the month of the subaward. Compliance Issues Identified as part of the FY2022 Audit Based on the finding in the FY21 Single Audit corrective actions were implemented in FY22. The delays identified in the FY22 Single Audit occurred in the first six months of the fiscal year, before planned FY22 corrective actions were fully implemented. Root Causes The root causes for the delay in reporting the partner organizations (i.e., subrecipients) information with whom CARE works with is as follows: ? Failure by the partner organization to timely adhere to the FFATA requirements delineated in the partner funding agreement (PFA). ? Delay in and confusion by the partner about registering the organization in SAM.gov (a USG database) and system difficulties in obtaining a Unique Entity Identifier Number (UEI), through SAM.gov. Recommended Solutions by CARE Management Team by June 30, 2023 1. Award Management Solutions (AMS) team will: a. Issue additional guidance and notification to all CARE business units involved with FFATA compliance. b. Deliver refresher training for all CARE country offices and HQ units involved with FFATA compliance. c. Complete the terms of reference and initiate the development of an award management platform for COs and HQ units to manage the donor compliance reporting and administration across the organization. 2. CARE will implement preventative controls to reduce the risk of future non-compliance, including: a. Ensure that partners are aware of SAM.gov registration at the proposal development stage; require partners to submit the completed FFATA form before full execution of the PFAs and PFA modifications; and include the completed FFATA form in the approval process. b. AMS will review the PFA templates to include partner DUNS/UEIN and assign a field for a PFA reference number. c. SSC to modify the Project ID (PID) set-up form to include a DUNS/UEIN. d. SSC will strictly enforce the submission of the FFATA collection form before setting up a new PID for USG PFAs and for PFA obligation increases. SSC will continuously monitor for compliance and notify the CARE Country Director of non-compliance instances, copying in the Regional Director (HQ Technical Director for non-CARE USA COs), VP IPO (or VP Program Strategy & Impact) the CFO and the AVP AMS. A Key Performance Indicator (KPI) on donor reporting timeliness will be included on the Country Director KPI dashboard. Repeated instances of non-compliance will be considered a personnel performance issue with the CARE Country Director or a contractual performance issue with the non-CARE USA CO. 3. SSC will monitor: (i) first tier partner funding spending against obligation under USG awards to anticipate potential modifications; (ii) USG awards spending and set-up in the system; and (iii) the completeness of USG awards and PFA documents. SSC will provide a monitoring report to AMS. AMS will spot check the report and provide a response to SSC on non-compliance issues identified and recommended corrective actions. AMS will escalate concerns on gaps identified to the CFO. Responsible Contact: ? Jason Zeno, CARE USA, AVP Grants, Contracts & Donor Compliance, email: jason.zeno@care.org
View Audit 17958
Finding 21209 (2022-003)
Significant Deficiency 2022
Career and Recovery Resources, Inc.
TX
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Famili...
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Families 2020-2021 and 2021-2022 Funding U.S. Department of Veteran Affairs Recommendation: The Agency should establish and follow an allowable indirect allocation policy based on identifiable measures. The indirect costs charged to the grant can be substantiated by actual costs incurred. Corrective Action: Management will ensure the indirect allocation policy is correct, and actual and allowable costs will substantiate the indirect charge to grants. Responsible Party: Controller and Chief Operating Officer Date Expected to be Corrected: Immediately
View Audit 23531 Questioned Costs: $1
Finding 21202 (2022-003)
Significant Deficiency 2022
Feeding South Dakota
SD
Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303
Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities wer...
Finding 2022-003 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA # 10.569 Finding Summary: One instance in which Emergency Food Assistance Program (TEFAP) food commodities were distributed to a non-approved TEFAP agency. There was no agency agreement signed on file at that time. Responsible Individuals: Matthew Burn, Chief Operations Officer Corrective Action Plan: Internal controls have been revised to include validation of agency as a TEFAP certified agency while orders are picked. As well as additional training and updated standard operating procedures.
View Audit 23414
Finding 21197 (2022-002)
Significant Deficiency 2022
Feeding South Dakota
SD
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough ag...
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough agencies didn't agree to underlying inventory reports. This resulted in monthly draw requests to be misstated. Responsible Individuals: Christy Carr, Chief Financial Officer Corrective Action Plan: Internal controls have been revised to include additional cross referencing of distributions reporting. As well as additional training for employees involved in the process and updated standard operating procedures.
View Audit 23414
Finding 21196 (2022-002)
Significant Deficiency 2022
Maine Maritime Academy
ME
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requ...
Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requirements, document the Academy?s reasoning for allocation of the funds, and follow-up with the U.S. Department of Education to ensure that the Academy is complying with the applicable provisions of the award. Planned Completion Date: September 2023
View Audit 23362
Roland-Story Community School District
IA
The District has a procurement policy, but has not had sufficient time to develop the additional required written policies.
The District has a procurement policy, but has not had sufficient time to develop the additional required written policies.
View Audit 23247
Finding 21183 (2022-004)
Significant Deficiency 2022
Stokes County, North Carolina
NC
Eligibility Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to...
Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to go back in the case after a task is closed and make sure that the benefit history is pending closure and not on hold. The case workers complete a form on each exparte review and turn it into the supervisor at the end of the month to ensure reviews are complete.
View Audit 23195 Questioned Costs: $1
Finding 21167 (2022-001)
Significant Deficiency 2022
Independent School District 701
MN
Internal Control / Segregation of Duties Subrecipient Monitoring
Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on...
Actions Planned - The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports will be given to program managers to assist in the oversight. The Special Education Director acts as program manager for special ed funds, a Principal acts as program manager for Title funds, and the Superintendent acts as program manager for all other federal funds. Request for reimbursement and receipting is completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This involves detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 30th, 2022 Disagreement with Finding - None - ISD #701 - Hibbing concurs with the finding. Plan to Monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.
View Audit 21664
Durham's Partnership for Children
NC
Reporting Questioned Costs
1. Current Findings on the Schedule of Findings and Questioned Costs 2. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with our auditor's finding. Our contract with the NC Department of Health and Human Services Division of Child Development and Early Education is compr...
1. Current Findings on the Schedule of Findings and Questioned Costs 2. Finding 2022-001 a. Comments on the Finding and Each Recommendation We agree with our auditor's finding. Our contract with the NC Department of Health and Human Services Division of Child Development and Early Education is comprised of both State and Federal funding. Throughout the year as funds are received, our agency does not know the origin on the funding. As such, we record the funding as State funds when received. At the end of the year, we receive a spreadsheet indicating the composition of the funding. Reclassification journal entries are prepared to allocate the funding to the various funding components of the contract. The funds in question were received in July 2022 and recorded as State funds when in fact they were Federal funds. b. Action(s) Taken or Planned on the Finding We will ensure that at the end of each fiscal year that we are reclassifying funds in accordance with the spreadsheet. Once the journal entries have been posted, a MIP report will be created and reconciled to the spreadsheet. This will ensure the funds are properly recorded the correct funding source.
View Audit 19643
Madison County
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Finding No.: 2022-001 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods. Plan: The County will schedule due dates of all project reports in order ...
Finding No.: 2022-001 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for two reporting periods. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the ERA program. Planned Submission Dates of Future ERA Reports: Q2 2023 (April- June 2023) due 8/16/2023 Q3 2023 (July-September 2023) due 11/15/2023 Q4 2023 (October- December 2023) due 2/15/2023 Q1 2024 (January-March 2024) due 2/15/2023
View Audit 20257
Madison County
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Finding No.: 2022-002 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period. Plan: The County will schedule due dates of all project reports in order t...
Finding No.: 2022-002 Condition: Reports are required to be submitted by the due dates with the Reports Deliverable Schedule of each grant agreement and the County did not submit the reports timely for one reporting period. Plan: The County will schedule due dates of all project reports in order to avoid late filings. Anticipated Date of Completion: Ongoing Analysis Name of Contact Person(s): Christopher P. Otto, Community Development Administrator Management Response: MCCD recognizes the importance of timely filing of quarterly reports for this program and will continue to work to prevent this from occurring in the future. A department-wide calendar of report deadlines will be prepared and made available to all departmental employees. Reminders will be set for future submission dates with notifications going to more than one employee. Extensions will be requested as needed and will be well documented and saved on a network drive accessible to all employees. MCCD?s policies and procedures will be updated to include the planned submission dates for future reporting. Please note, the employee charged with completing and submitting these reports is no longer with the County. MCCD will stress the importance of timely filing of these reports to the employee filling this position. MCCD has put together the following planned submissions due date calendar for the CDBG program. Planned Submission Dates of Future CDBG Reports: FY October 1- September 30 Q4 2022 (July - September 2023) due October 30, 2023 Q1 2023 (October ? December 2023) due January 30, 2024 Q2 2023 (January- March 2024) due April 30. 2024 Q3 2023 (April- June 2024) due July 30, 2024 Q4 2023 (July- September 2024) October 30, 2023
View Audit 20257
Finding 21162 (2022-002)
Significant Deficiency 2022
Green County
WI
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year Not applicable Department Green County Department of Finance Criteria: The Uniform Guidance requ...
Finding 2022-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year Not applicable Department Green County Department of Finance Criteria: The Uniform Guidance require that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and sub recipients are not suspended, debarred or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Context: During testing, it was noted that the County could not provide evidence this verification had been completed for the two vendors tested. The sample was not statistically valid. Cause: The County did not have evidence verification was completed. Questioned Costs: None noted. Effect: The County could conduct business with a vendor who is suspended or barred. Recommendation: We recommend the County create a procedure that includes one of the following ways to complete this verification. 1. checking the System for Award Management Exclusions maintained by the General Services Administration and available at SAM.gov. Note: The OMB guidance at 2 CFR Part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System, 2. collecting a certification from the entity, or 3. adding a clause or condition to the covered transaction with that entity, 2 CFR section 180.300. Corrective Action Plan: The County has established the process of doing the System for Award Management validation and attaching screen shots of the results to each vendor. Contracts are reviewed by Corporation Counsel and they determine if the clause should be added. Regardless, they are still validated by SAM.
View Audit 23054
Finding 21160 (2022-002)
Significant Deficiency 2022
Stearns County
MN
Questioned Costs Eligibility Significant Deficiency
Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ...
Finding Number: 2201-002 Finding Title: Eligibility Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Michael Pooler, Human Services Director Corrective Action Planned: The County will implement additional TANF targeted case reviews to ensure verifications and case documentation are being recorded and filed correctly when determining eligibility. Anticipated Completion Date: December 31, 2023
View Audit 23053
Anamosa Senior Citizens Housing INC
IA
Allowable Costs / Cost Principles
Compliance Finding: See Finding 2022-004 Recommendation: We recommend the Corporation fill out Form 3560-12 each time distributions are to be made from the reserve funds and validate the forms to match the invoices that were ...
Compliance Finding: See Finding 2022-004 Recommendation: We recommend the Corporation fill out Form 3560-12 each time distributions are to be made from the reserve funds and validate the forms to match the invoices that were paid. We also recommend that the Corporation discuss with the USDA the required minimum amounts in the reserve funds and determine what the annual payments should be for each apartment building. Action Taken: We agree with the auditor and will take under advisement.
View Audit 23052
Anamosa Senior Citizens Housing INC
IA
Compliance Finding: See Finding 2022-003 Recommendation: We recommend the Corporation create a checklist to ensure that tenant files are properly documented. Action Taken: We agree with the auditor and will take under...
Compliance Finding: See Finding 2022-003 Recommendation: We recommend the Corporation create a checklist to ensure that tenant files are properly documented. Action Taken: We agree with the auditor and will take under advisement.
View Audit 23052
Finding 21153 (2022-002)
Significant Deficiency 2022
Anamosa Senior Citizens Housing INC
IA
Reporting Internal Control / Segregation of Duties
Significant Deficiency: See Finding 2022-002 Recommendation: We recommend the Corporation create policies and procedures to ensure that all tenants are accurately reported to the USDA. ...
Significant Deficiency: See Finding 2022-002 Recommendation: We recommend the Corporation create policies and procedures to ensure that all tenants are accurately reported to the USDA. Action Taken: We agree with the auditor and will take under advisement.
View Audit 23052
Finding 21152 (2022-001)
Significant Deficiency 2022
Anamosa Senior Citizens Housing INC
IA
Internal Control / Segregation of Duties Reporting
Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corpor...
Significant Deficiency: See Finding 2022-001 Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional controls where possible.
View Audit 23052
Finding 21151 (2022-001)
Significant Deficiency 2022
Palatka Housing Authority
FL
Eligibility HUD Housing Programs Significant Deficiency
November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, ...
November 23, 2022 U.S Department of Housing and Urban Development Office of Public Housing 400 West Bay Street, Suite 1015 Jacksonville, FL 32202 The Palatka Housing Authority respectfully submits the following corrective action plan for the year ended March 31, 2022. Berman Hopkins Wright & LaHam, CPAs and Associates, LLP 8035 Spyglass Hill Road Melbourne, Fl 32940 Audit period: April 1, 2021 - March 31, 2022 Findings - Federal Award Programs Audit 2022-001 Eligibility U.S Department of HUD - Public and Indian housing AL 14.850 Significant Deficiencies in Internal Controls Condition: Out of a total applicant population of approximately 420 tenant, 40 applicants were tested and the following deficiencies were noted: 1. 1 file has a late annual recertification 2. 2 files had missing or incorrect 214 declaration documents, 3. 1 file was missing a permanent historical document, 4. 1 file was missing a signed flat rent option sheet, 5. 2 files had missing or unsigned 9886 release of information forms, and 6. 1 file had incorrectly calculated tenant income. Auditor recommendations: The Authority should continue to train staff on the established procedures and controls in places to ensure fill compliance in regards to eligibility. The Authority needs to correct the deficiencies notes in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor's sample. Action Taken by PHA per deficiency: 1. Household transferred to different affordable housing unit and the new move-in date was assumed instead of maintaining the original move-in date. As a result, the recertification occurred within 14 calendar months instead of 12. The PHA will ensure that future transfers maintain their original recertification date. 2. In two instances, the HOH executed her name where the minor childrens's' names should have been written. The forms have been corrected to reflect the names of the minors and the HOH signed each form correctly. The corrected forms have been added to the tenant's file. 3. The PHA is working with the elderly resident in obtaining a copy of their birth certificate. We are also researching historical records in search of the document. The resident has resided in our affordable housing program for more than thirty years. 4. The flat rent option form has been presented to the HOH, executed, and placed in the tenant's file. 5. The release forms for the 2 resident files have been properly excited and placed in the resident's file. 6. Resident submitted VA Benefit documentation dated, December 9, 2021. The document listed benefits in the amount of $1,357.56; however, the resident recorded VA benefits as $1,437.66 within the recertification packet under total household income. The written figure was utilized for the rent calculation. Should the Department of Housing and Urban Development have any questions regarding this plan, please contract my office Sincerely Dr. Anthony E. Woods President/CEO
View Audit 22040
Finding 21148 (2022-003)
Significant Deficiency 2022
Pierce County
WA
Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-7...
Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has taken steps to improve contracting oversight procedures for 2023 so that contracts with subrecipients will contain the required elements. Anticipated date to complete the corrective action: September 1, 2023
View Audit 21681
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