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Finding 20762 (2022-004)
Significant Deficiency 2022
Dickinson County
MI
Procurement, Suspension & Debarment Questioned Costs Significant Deficiency § 200.320
Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to f...
Recommendation: CLA recommends the County review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Dickinson County will review procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Name of the contact person responsible for corrective action: Brian Bousley, Controller/Administrator Planned completion date for corrective action plan: December 31, 2023 If the State of Michigan has questions regarding this plan, please call Brian Bousley at 906-774-2573.
View Audit 18316
Finding 20761 (2022-003)
Material Weakness 2022
Dickinson County
MI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214
2022-003 Coronavirus Relief Funds ? Assistance Listing No. 21.027 Recommendation: CLA recommends the County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Explanation of disagreement...
2022-003 Coronavirus Relief Funds ? Assistance Listing No. 21.027 Recommendation: CLA recommends the County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Dickinson County will use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Name of the contact person responsible for corrective action: Brian Bousley, Controller/Administrator Planned completion date for corrective action plan: December 31, 2023 If the State of Michigan has questions regarding this plan, please call Brian Bousley at 906-774-2573.
View Audit 18316
Finding 20760 (2022-004)
Significant Deficiency 2022
Henderson County Fiscal Court
KY
Allowable Costs / Cost Principles Reporting § 200.303
Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagre...
Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagree with the audit assessment that the county did not have an "effective internal control system" for compliance with Coronavirus State and Local Fiscal Recovery Fund Requirements. Faced with the unique situation surrounding these funds, the lack of any formal guidance from the State Auditor's Office on expending the funds before they arrived, and the often confusing and contradictory guidance provided by various state organizations and consultants, we believe Henderson County attempted to correctly and conscientiously handle these monies with the best information we had at the time. We found it interesting that shortly after the initial word from our auditors that we did not administer the funds properly, the State Auditor's Office then issued guidelines for counties. In our exit interview we were told the negative finding language covering our use of these funds would likely appear as findings in the audits of dozens of other counties who also made unwitting mistakes. We believe the after-the-fact guidelines and nearly universal adverse findings for counties indicate that it wasn't local officials who failed to do the proper thing but were, in fact, evidence the State Auditor's Office that failed to do its job. Simply put, if we'd been told in advance by state auditors specifically how they wanted these federal funds accounted for, we'd have done that. Minus that information, were left to figure it all out on our own as best we could. We respectfully believe our efforts should not be described as failures or non-compliance.
View Audit 21190
Finding 20759 (2022-002)
Significant Deficiency 2022
Loras College
IA
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incor...
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-002: Significant Deficiency - Return of Title IV Funds Assistance Listing Number: 84.063 Federal Agency: U.S. Department of Education Condition: The auditors noted that refunds were calculated incorrectly for three of five students selected for testing. Recommendation: The College should review its procedures to ensure that refunds are calculated correctly and timely and any returns are made within the required timeframe. Corrective Action: Management has reviewed internal processes and procedures to ensure that all refunds are calculated correctly and sent back or provided to the student as a post withdrawal disbursement when appropriate and within the required timeframe as stated in the federal student aid handbook. Procedures are clarified to include a student withdrawal date based on formal withdrawal by the student and despite the Loras policy to refund all charges back to the student if they fully withdraw in the first week of classes, a return of Title IV funds will be calculated to be certain the student receives any federal aid that has been earned. If a student withdraws before the 60% point of the semester, the last date of attendance as reported by faculty will be used to calculate the return of funds. All refund calculations will be completed using the Common Origination and Disbursement R2T4 calculator along with the Colleague R2T4 calculation and will then receive a final review by the Director of Student Accounts to ensure the correct type and amount of aid earned by the student and the correct type and amount of all federal funds is sent back in the timeframe outlined by the regulations. Anticipated completion date of implementing the corrective action will be immediate. Sincerely, Mary Ellen Carroll, Ph.D. Senior Vice President
View Audit 22866 Questioned Costs: $1
Loras College
IA
Questioned Costs Reporting Internal Control / Segregation of Duties
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-003: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Assistance Listing Number: 84.425E & F Federal Agency: U.S. Department of Education Condition: For the In...
Loras College Corrective Action Plan For the year ended June 30, 2022 February 9, 2023 Finding 2022-003: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Assistance Listing Number: 84.425E & F Federal Agency: U.S. Department of Education Condition: For the Institutional portion June 30, 2021 report selected for testing, the auditor noted that the report did not agree to the underlying support specifically the categories of replacing lost revenue from auxiliary sources and other uses. Additionally, the June 30, 2021 report was posted to the College's website after the deadline of 10 days after calendar quarter end. Subsequently, the College corrected the June 30, 2021 institutional quarterly report and posted it to the College?s website and the auditor reviewed. For the student portion June 30, 2021, August 31, 2021 and March 31, 2022 quarterly reports selected for testing the College did not include two required items ? 1) the number of students eligible to receive emergency financial aid grants and 2) the total number of students who received the emergency financial aid grants. Additionally, the College posted the March 31, 2022 report two days after the reporting deadline. Subsequently, the College corrected the June 30, 2021, August 31, 2021 and March 31, 2022 student quarterly reports to add the required items and posted them to the College?s website and the auditor reviewed. Recommendation: We recommend the College review its internal controls over the preparation and review of the quarterly reports. The College should have supporting documents available for the preparer and reviewer of the quarterly and annual reports to ensure that reporting is done accurately and timely. Corrective Action: Management has reviewed internal controls related to quarterly reporting for both institutional and student funds. Requirements have been reviewed by personnel responsible for the preparation of quarterly reports as well as personnel responsible for review of the reports. Management has assigned personnel separate from those responsible for preparation of the quarterly reports to review supporting documents and verify the accuracy of the reporting. Procedures have been put into place to ensure timely reporting. In addition, all reports posted have been revised to include all requirements and report accurate information. Anticipated completion date of implementing the corrective action will be immediate. Sincerely, Mary Ellen Carroll, Ph.D. Senior Vice President
View Audit 22866
Finding 20753 (2022-002)
Material Weakness 2022
Pike-Delta-York Local School District
OH
Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.514
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
View Audit 21123
Finding 20752 (2022-001)
Significant Deficiency 2022
Saint Michael's College
VT
Questioned Costs
Management has reviewed the process to determine the root cause of how the incorrect data was included in the original list of lost housing revenue. Through investigation with the Residential Life Department, it was found that the source used to identify the original population was the system used t...
Management has reviewed the process to determine the root cause of how the incorrect data was included in the original list of lost housing revenue. Through investigation with the Residential Life Department, it was found that the source used to identify the original population was the system used to manage student housing assignments, rather than the student billing sub-ledger, which is the system of record. To establish confidence, an independent query was performed by the Institutional Research (IR) Department. IR has extensive technical knowledge of the Colleague system. The results of that query was then compared and reconciled to the original data set. The final analysis identified $108,056 of overstated lost housing revenue, inclusive of the 4 students identified by KPMG, reducing the lost housing revenue reported from $1,392,505 to $1,284,449. The amount of lost housing revenue allocated to HEERF was $1,061,426. Federal funds were not overdrawn by this misstatement of lost housing revenue. Going forward the Finance Department will strengthen the analysis of student data by engaging Institutional Research to validate data queries of student system.
View Audit 19450 Questioned Costs: $1
Finding 20749 (2022-001)
Material Weakness 2022
Wellington Exempted Village School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our perma...
The Wellington District Treasurer's office is well aware of the requirement for Federally funded construction projects to include certain provisions in the contract. The prevailing wage provision as well as the certified payroll reports were not included due to the original plan was to use our permanent improvement funds when we were gathering quotes and talking to vendors about our timelines. After the cost were determined the idea of using ESSER Funds was presented as a funding option. We missed the fact that these requirements were no part of the process. Our plan is to Educate, Flag for compliance, and properly plan funding in advance. The details of the corrective action plan are as follows: 1. The use of Federal Funds for construction projects will be reviewed with all Treasurer Office staff, the Superintendent and other administrators who may potentially be involved in construction projects. The prevailing wage requirement and the certified time sheets will be thoroughly explained including how this information must be included in all bid documents. 2. The Treasurer will ensure that all invoices from contractors contain the necessary prevailing wage certified payroll documents in advance of approving and paying the invoices. The applicable P/O will have a colorful "flag" on it to remind A/P and the Treasurer to look for these documents. 3. For all future capital projects, the available funding will be determined in advance to ensure the Federal requirements are not only followed, they will be part of the bid documents and the requirements that must be met for payment of all construction invoices. Anticipated Completion Date: June 1, 2023
View Audit 19449
Jfm No. 3 Corp.
ME
HUD Housing Programs
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001: Section 811, CFDA 14.181 Recommendation: Rent charged should be based on the approved calculation based on tenant income. Action Taken: This issue was resolved with the April 2022 HAP.
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001: Section 811, CFDA 14.181 Recommendation: Rent charged should be based on the approved calculation based on tenant income. Action Taken: This issue was resolved with the April 2022 HAP.
View Audit 20833
Butler University
IN
Procurement, Suspension & Debarment § 200.318 § 200.326
The University will review the specified requirements of the Office of Management and Budget Guidance for Grants and Agreements with the University?s grant professionals in Finance and the Office of Sponsored Programs to recommend an appendix for federal grants expenditures to the University?s procu...
The University will review the specified requirements of the Office of Management and Budget Guidance for Grants and Agreements with the University?s grant professionals in Finance and the Office of Sponsored Programs to recommend an appendix for federal grants expenditures to the University?s procurement policy as part of the upcoming annual review.
View Audit 20526
Finding 20746 (2022-002)
Significant Deficiency 2022
Freshfarm Markets, Inc.
DC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Views from Responsible Officials: Management agrees with the finding. Management will implement controls to monitor compliance with the reporting requirements of federal awards. Contact Person: Carrie Hildebrandt, Grants and Finance Senior Manager. Anticipated Date of Completion: September 2023.
Views from Responsible Officials: Management agrees with the finding. Management will implement controls to monitor compliance with the reporting requirements of federal awards. Contact Person: Carrie Hildebrandt, Grants and Finance Senior Manager. Anticipated Date of Completion: September 2023.
View Audit 20488
Finding 20744 (2022-001)
Significant Deficiency 2022
Freshfarm Markets, Inc.
DC
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.236 § 200.318
Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance...
Views from Responsible Officials: Management agrees with the finding. Management will design and implement a procurement policy which will be reviewed annually to ensure that any changes in laws and regulations are reflected in internal procedures. Contact Person: Natisha Dawson, Director of Finance and Operations. Anticipated Date of Completion: December 2023.
View Audit 20488
Finding 20743 (2022-001)
Significant Deficiency 2022
Bonner County, Idaho
ID
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.327
Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully sub...
Bonner County Clerk Michael W. Rosedale Clerk of the District Court Ex-Officio Auditor & Recorder Clerk of the Board of County Commissioners Chief Elections Officer CORRECTIVE ACTION PLAN June 5,2023 Cognizant or Oversight Agency for Audit: Department of Treasury. Bonner County respectfully submits the following corrective action plan for the year ended September 30th,2022. Name and address of independent public accounting firm: Hayden Ross. PLLC 315 S Almon St. Moscow.ID 83843 Audit Period: Year ended September 30. 2022. The findings from the September 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF TREASURY 2022-001 2 CFR 200.318 General Procurement Standards Recommendation: The County should expedite the provisions subject to vetting and begin following the Federal Procurement Policy and Procedures document which was adopted August 9,2022. Planned Corrective Action: The internal control oversight committee, comprised of all nine elected officials, along with the Comptroller has narrowly construed federal award purchases to fully comply with 2 CFR 200.318. This corrective action has already been addressed and is being remediated beginning May l, 2023. If the Department of Treasury has questions regarding this plan, please call Nancy Twineham or Michael Rosedale at208.265.1437. (Comptroller and Elected Clerk) Respectfully, Michael W. Rosedale Bonner County Clerk
View Audit 20332
Cherokee County, Georgia
GA
Subrecipient Monitoring Reporting
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission ...
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation and is restructuring the Grants Division to allow for better controls on reporting and reconciliation to the general ledger. The Grants Manager will review all reports prior to their submission to the federal funding source in order to confirm accuracy, eligibility and period of performance. The cumulative amount expended for the 21.027 ? Coronavirus State and Local Fiscal Recovery Funds program was corrected on the December 31, 2022 report submission.
View Audit 21283
Cherokee County, Georgia
GA
Procurement, Suspension & Debarment
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation. The Procurement Department will implement a check-list for future purchases and one of the items to be checked off is the need for a Single/Sole Source justification. Also, the Single/Sole Sou...
Views of Responsible Officials and Planned Corrective Actions: The County agrees with the recommendation. The Procurement Department will implement a check-list for future purchases and one of the items to be checked off is the need for a Single/Sole Source justification. Also, the Single/Sole Source Policy will be reviewed to ensure that the requirement for bidding is waived for approved justifications. These will be accomplished by August 1, 2023.
View Audit 21283
Finding 20739 (2022-006)
Significant Deficiency 2022
Town of Elkton, Maryland
MD
Questioned Costs Subrecipient Monitoring Reporting § 200.303
U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day ...
U.S. Department of Treasury 2022-006 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance its reporting procedures and controls to ensure that quarterly performance reports are submitted no later the last day of the month after the end of each quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Subsequent reports were filed by the due date and this is expected to continue. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: Completed for all subsequent reports. If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.
View Audit 21205
Finding 20738 (2022-005)
Material Weakness 2022
Town of Elkton, Maryland
MD
Procurement, Suspension & Debarment § 200.303
U.S. Department of Treasury 2022-005 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: We recommend that the Town enhance its procedures and internal controls to ensure that it verifies vendors are not suspended or debarred from business pri...
U.S. Department of Treasury 2022-005 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: We recommend that the Town enhance its procedures and internal controls to ensure that it verifies vendors are not suspended or debarred from business prior to all goods and services charged to the program. The Town should retain documentation of procurement suspension/debarment status verifications for its vendors audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Town's procurement policy will be reviewed and updated to ensure compliance with federal requirements including documentation of good standing. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.
View Audit 21205
Finding 20737 (2022-004)
Material Weakness 2022
Town of Elkton, Maryland
MD
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320
U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program....
U.S. Department of Treasury 2022-004 COVID-19 ? Coronavirus State and Local Relief Funds (CSLRF)? Assistance Listing No. 21.027 Recommendation: The Town should review and enhance controls and procedures to ensure that it follows procurement policy for all goods and services charged to the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Town's procurement policy will be reviewed and updated to ensure compliance with federal requriements. Name(s) of the contact person(s) responsible for corrective action: Steven Repole Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of Treasury, Office of Recovery Programs has questions regarding this plan, please call Steven Repole at 410-398-4170.
View Audit 21205
Finding 20735 (2022-001)
Significant Deficiency 2022
Texarkana Arkansas School District
AR
Equipment & Real Property Management Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.313
EDSD24722-001 Contact Person: Andrew Hill, Business Manager Completion Date: January 1, 2023 and on going Corrective Action: The District will more closely monitor the activities of personnel operating fund-raising and donation-based ventures to diminish or completely eliminate the opportunity ...
EDSD24722-001 Contact Person: Andrew Hill, Business Manager Completion Date: January 1, 2023 and on going Corrective Action: The District will more closely monitor the activities of personnel operating fund-raising and donation-based ventures to diminish or completely eliminate the opportunity of fraud. The District will further emphasize training with individuals involved in receipting and depositing monies along with a review of proper procedures for intake of funds. Activity Account and Fundraising training will continue to be made mandatory for those individuals that are involved in receipting and depositing monies and greater emphasis will be placed on the importance of attendance at these mandatory meetings.
View Audit 20960
River Bend C.u.s.d. #2
IL
Special Tests & Provisions
The district will be working with the auditors to understand the implications of GASB 87 and ensure all expenditures are reflected correctly in financial statements moving forward. See full Corrective Action Plan on the district letterhead.
The district will be working with the auditors to understand the implications of GASB 87 and ensure all expenditures are reflected correctly in financial statements moving forward. See full Corrective Action Plan on the district letterhead.
View Audit 20871
River Bend C.u.s.d. #2
IL
The district will implement procedures to ensure all expenditure reports are filed within the 20 day period after quarter end. See full Corrective Action Plan on the district letterhead.
The district will implement procedures to ensure all expenditure reports are filed within the 20 day period after quarter end. See full Corrective Action Plan on the district letterhead.
View Audit 20871
Finding 20704 (2022-004)
Material Weakness 2022
Wyalusing Area School District
PA
Reporting
Reconciliation of Cash Year ended June 30, 2022 Auditors? Recommendation: We recommend that the District prepare general fund bank reconciliations soon after the end of each month. As part of the reconciliation process the District?s general ledger cash balances should be compared against the bank r...
Reconciliation of Cash Year ended June 30, 2022 Auditors? Recommendation: We recommend that the District prepare general fund bank reconciliations soon after the end of each month. As part of the reconciliation process the District?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated. Once complete, the bank reconciliation should be reviewed by someone independent of the preparer. School District?s response: The Business Manager, Stephanie Heller, has established a reconciliation schedule and began changing the process of the reconciliation of cash beginning in July 2022. This has been a work in process with continued staff turnover and very limited business office staff. This new timeline requires reconciliations to be completed by the end of the following month, and we have additional staff members reviewing them within the limitations of the Financial Software and its double entry process.
View Audit 27592
Finding 20703 (2022-003)
Material Weakness 2022
Wyalusing Area School District
PA
Internal Control / Segregation of Duties
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2022 Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both pro...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2022 Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Stephanie Heller, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
View Audit 27592
Finding 20689 (2022-101)
Significant Deficiency 2022
Pinal County, Arizona
AZ
Reporting Subrecipient Monitoring § 200.327
Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports teste...
Finding 2022-101 - Improve the Timeliness and Accuracy of Financial and Programmatic Reports (Significant Deficiency) FAL Numbers: 17.258, 17.259, 17.278 Program Title: Workforce Investment Opportunities Act (WIOA) Cluster Condition and Context: Two of three monthly programmatic reports tested were submitted past the deadline for the WIOA Cluster. Specifically, the January 2022 and June 2022 reports were submitted 9 days late and 26 days late, respectively. Recommendation: The auditors recommend that Pinal County improve controls over grant reporting that includes a process for identifying reporting requirements and monitoring the timely grant reporting. The system of control should include evaluating and documenting the reporting requirements of each grant and, assignment of both the employees responsible for preparation of the grant reports and a secondary employee assignment for overall monitoring of the timeliness of all grant reports. Contact Name: Joel Millman, WIOA Program Manager Corrective Action Planned: Although there are no excuses for untimely filing of financial reports, the issue found regarding the 2022 finding has been addressed. During the audit period, the Accountant position was in a state of transition with the previous Accountant leaving the position in June 2022. Since this staff departure, a new Accountant has been hired and subsequently underwent significant training provided by the Pinal County Budget and Finance Department as well as the Arizona Department of Economic Security?s Division of Employment and Rehabilitation?s (DES/DERS) Financial and Business Operations Administration. In order to ensure timely submittal of financial reports, new procedures have been implemented, these include cross training of the Pinal County Economic and Workforce Development Departments Administrative Specialist in monitoring financial report submittal dates. Additionally, the Accountant and Pinal County Economic and Workforce Development Department?s Workforce Development Manager meet upon receipt of contractor invoices to review and approve payment to ensure timely submittal of associated reports to DES/DERS. Of note, a fiscal review of the Workforce Innovation and Opportunity Act (WIOA), Title 1B program was conducted November 8th-10th, 2022 by the DES/DERS Business and Operations Administration. The periods selected for their testing were the periods of January 1, 2022, through April 30, 2022. The purpose of this review was to determine compliance with WIOA Title IB regulations and procedures, Department of Labor (DOL) guidelines and State policies. The review covered the areas of internal controls, general operation procedures, cash receipts and disbursements, accrued expenditures, program income, cash management, and miscellaneous items as outlined in the Fiscal Monitoring Guide. Documents reviewed within these general categories included disbursements journals, payroll journals, paid expense invoices, receipts journals, and payroll time sheets. No findings were submitted. Anticipated Completion Date: June 30, 2023
View Audit 28393
Finding 20687 (2022-105)
Material Weakness 2022
Pinal County, Arizona
AZ
HUD Housing Programs Reporting
Finding 2022-105 ? Spending not in Compliance with Activities Allowed by the Compliance Requirements (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-003. Condition and Context ? As of June 30, 2022, the restr...
Finding 2022-105 ? Spending not in Compliance with Activities Allowed by the Compliance Requirements (Material Weakness) FAL Number: 14.871 Program Title: Housing Voucher Cluster Note: Finding noted by other auditors as finding 2022-003. Condition and Context ? As of June 30, 2022, the restricted cash for the housing program does not exceed the ending housing assistance payment (HAP) restricted net position. Recommendation ? The other auditors recommended management hire and retain competent individuals to calculate the restricted net position, HAP reserves and properly manage spending of funds. Contact Name: Rolanda Cephas, Housing Director Corrective Action Planned: The Housing Authority has recruited a Finance Manager who has demonstrated that she has strong financial skills and has sufficient knowledge and understanding of the factors that determine the Housing Authority's restricted net positions. Anticipated Completion Date: June 30, 2023
View Audit 28393
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