2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
2023 – 002 Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.007, 84.063, 84.268, 84.379, 84.033 Federal Award Identification Number: P007A221612 - 2023, P063P221506 - 2023, P268K231506 - 2023, P379T231506 - 2023, P033A221612 - 2023 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Compliance, Other Matter Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless of if they receive aid from the institution or not. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure enrollment reporting is completed properly. Condition: The University did not update student status change and enrollment effective date timely. Context: The enrollment effective date reported to the National Student Loan Database System (NSLDS) for one of the forty sampled students from the University was incorrect. Questioned costs: None Cause: The University did not timely or properly report student status change to NSLDS through their third-party servicer, National Student Clearinghouse (NSC). Effect: Failure to properly report enrollment status changes on NSLDS could affect the timing of the grace period for repayment of Title IV loans. Repeat finding: No Recommendation: CLA recommends that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness Repeat Finding - Yes 2022-006 Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were performed by a contractor for the program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The City entered into an agreement with a contractor to perform eligibility intake for WIC applicants. While the City arranges for the contractor to perform the intake function, the City is fully responsible for the federal compliance for the eligibility determination process. Testing revealed that the contractor's staff performed both initial and secondary reviews during the intake process. Procedures further revealed that the City did not have any control in place to exercise its oversight responsibility of the grant and relied solely on the contractor's eligibility determinations through May 2023. Cause and Effect - In the current year, the City contracted with a contractor to perform the eligibility intake function and other programmatic decisions for WIC. However, the City did not implement controls to ensure eligibility conclusions reached by the contractor were in compliance with the terms and conditions of the award. Without a review of the contractor's procedures to determine participant eligibility, ineligible participants could receive program benefits. Recommendation - We recommend the City develop oversight procedures to review the work completed by contractors, which pertains to compliance requirements and programmatic decisions, in this case, participant eligibility determination. Views of Responsible Officials and Planned Corrective Actions - The City has implemented controls to ensure that the Health Department provides oversight over the contractors. A new contract was in place in May, and the Health Department hired a WIC program director to monitor participant eligibility compliance and ensure policies and procedures are maintained and followed.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness Repeat Finding - Yes 2022-006 Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were performed by a contractor for the program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The City entered into an agreement with a contractor to perform eligibility intake for WIC applicants. While the City arranges for the contractor to perform the intake function, the City is fully responsible for the federal compliance for the eligibility determination process. Testing revealed that the contractor's staff performed both initial and secondary reviews during the intake process. Procedures further revealed that the City did not have any control in place to exercise its oversight responsibility of the grant and relied solely on the contractor's eligibility determinations through May 2023. Cause and Effect - In the current year, the City contracted with a contractor to perform the eligibility intake function and other programmatic decisions for WIC. However, the City did not implement controls to ensure eligibility conclusions reached by the contractor were in compliance with the terms and conditions of the award. Without a review of the contractor's procedures to determine participant eligibility, ineligible participants could receive program benefits. Recommendation - We recommend the City develop oversight procedures to review the work completed by contractors, which pertains to compliance requirements and programmatic decisions, in this case, participant eligibility determination. Views of Responsible Officials and Planned Corrective Actions - The City has implemented controls to ensure that the Health Department provides oversight over the contractors. A new contract was in place in May, and the Health Department hired a WIC program director to monitor participant eligibility compliance and ensure policies and procedures are maintained and followed.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness Repeat Finding - Yes 2022-006 Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were performed by a contractor for the program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The City entered into an agreement with a contractor to perform eligibility intake for WIC applicants. While the City arranges for the contractor to perform the intake function, the City is fully responsible for the federal compliance for the eligibility determination process. Testing revealed that the contractor's staff performed both initial and secondary reviews during the intake process. Procedures further revealed that the City did not have any control in place to exercise its oversight responsibility of the grant and relied solely on the contractor's eligibility determinations through May 2023. Cause and Effect - In the current year, the City contracted with a contractor to perform the eligibility intake function and other programmatic decisions for WIC. However, the City did not implement controls to ensure eligibility conclusions reached by the contractor were in compliance with the terms and conditions of the award. Without a review of the contractor's procedures to determine participant eligibility, ineligible participants could receive program benefits. Recommendation - We recommend the City develop oversight procedures to review the work completed by contractors, which pertains to compliance requirements and programmatic decisions, in this case, participant eligibility determination. Views of Responsible Officials and Planned Corrective Actions - The City has implemented controls to ensure that the Health Department provides oversight over the contractors. A new contract was in place in May, and the Health Department hired a WIC program director to monitor participant eligibility compliance and ensure policies and procedures are maintained and followed.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness Repeat Finding - Yes 2022-006 Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were performed by a contractor for the program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The City entered into an agreement with a contractor to perform eligibility intake for WIC applicants. While the City arranges for the contractor to perform the intake function, the City is fully responsible for the federal compliance for the eligibility determination process. Testing revealed that the contractor's staff performed both initial and secondary reviews during the intake process. Procedures further revealed that the City did not have any control in place to exercise its oversight responsibility of the grant and relied solely on the contractor's eligibility determinations through May 2023. Cause and Effect - In the current year, the City contracted with a contractor to perform the eligibility intake function and other programmatic decisions for WIC. However, the City did not implement controls to ensure eligibility conclusions reached by the contractor were in compliance with the terms and conditions of the award. Without a review of the contractor's procedures to determine participant eligibility, ineligible participants could receive program benefits. Recommendation - We recommend the City develop oversight procedures to review the work completed by contractors, which pertains to compliance requirements and programmatic decisions, in this case, participant eligibility determination. Views of Responsible Officials and Planned Corrective Actions - The City has implemented controls to ensure that the Health Department provides oversight over the contractors. A new contract was in place in May, and the Health Department hired a WIC program director to monitor participant eligibility compliance and ensure policies and procedures are maintained and followed.
Assistance Listing Number, Federal Agency, and Program Name - ALN 20.507, Department of Transportation, Federal Transit Cluster - Federal Transit Formula Grants Federal Award Identification Number and Year - Ml-2022-026-00, program year 2022 Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The City did not have adequate controls in place to ensure payroll costs charged to the program were accurate in relation to underlying payroll records. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below. Context - Testing revealed approximately $141,000 in credit adjustments was incorrectly excluded from a $14,419,000 adjusting journal entry to increase payroll costs charged to the program during the fiscal period under audit. The pool of gross payroll costs identified by the City for allocation to the grant under the final adjusting journal entry, which includes the costs described in the preceding paragraph, totaled approximately $20,932,000. However, the City only allocated approximately $18,620,000 of these gross payroll costs to the grant to align with the budgeted use of the funds for the fiscal period. The City in essence had $20,791,000 of eligible expenses, after accounting for the approximately $141,000 of credit adjustments, to expend the remaining $14,419,000 award amount. The City did not specifically identify which transactions within the payroll cost population were not ultimately allocated to the program. After identifying approximately $4,201,000 of payroll already charged to the program through the City's usual biweekly payroll process, the City's internal control procedures did not include a verification process to ensure that the payroll records used to develop the $14,419,000 adjusting entry to true up payroll costs agreed to underlying payroll records. Given that the City did not need to allocate the entire $20,932,000, the $141,000 overstatement is not considered questioned costs, as there was approximately $2,300,000 of eligible costs not allocated. Cause and Effect - The lack of controls surrounding the payroll adjustment resulted in payroll costs that were overstated in relation to the underlying payroll register. The lack of controls could result in disallowed costs. Recommendation - We recommend the City ensure controls are in place to verify the accuracy and completeness of amounts charged to the grant against supporting documentation and underlying records. Views of Responsible Officials and Planned Corrective Actions - The City will ensure the required controls are in place to help ensure accurate payroll costs are charged to the program and completeness of the supporting documentation.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 21 .027, Department the of the Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year- N/A Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period from October 1, 2022 through December 31, 2022 (Quarter 4). Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - In our sample of two performance reports selected for testing, we noted one instance where certain information reported did not agree to the general ledger and underlying records. Cause and Effect - The City's controls were not adequate to ensure that underlying data for reports was consistently accumulated. The payroll data for the report submitted for the period from July 1, 2022 through September 30, 2022 (Quarter 3) was accumulated from the payroll system and appropriately reflected the payroll costs. The general ledger at the time did not yet fully reflect transactions due to timing. For Quarter 4, the City accumulated the payroll costs based on the general ledger, and, as a result, certain costs reported in Quarter 3 were reported again in the Quarter 4. The Quarter 4 report was overstated by $21,670. Recommendation - We recommend the City implement a process to ensure that reports are completed based on a consistent methodology and a detail review be performed to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions - The City will implement additional controls to ensure that the quarterly Treasury reports align with the expenses stated on the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes 2022-007 Criteria - Per 24 CFR 574.310, except for persons in short-term supportive housing, each person receiving rental assistance under the HOPWA program must pay as rent the higher of (1) 30 percent of the family's monthly adjusted gross income; (2) 10 percent of the family's monthly gross income; or (3) the portion of the payments that is designated if the family is receiving payments for welfare assistance from a public agency and a part of the payments, adjusted in accordance with the family's actual housing costs, that is specifically designated by the agency to meet the family's housing costs. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - In conjunction with eligibility testing, instances of noncompliance specific to the rental assistance calculation and distribution of benefits were identified. Questioned Costs - $3,022 Identification of How Questioned Costs Were Computed - Questioned costs reflect the gross overpayments. See context below for instances of benefits being overpaid. Context - During eligibility testing of a sample of 60, we noted the following: • A lack of effective supervisory review of the annual certification process and calculation of benefits resulted in one instance of benefits being overpaid by $176 and four instances of benefits being underpaid by $221 based on income and family size. • A lack of effective supervisory review over the distribution of benefits throughout the benefit agreement period resulted in two instances of an overpayment of benefits by $2,846 and one instances of an underpayment of benefits by $10. Cause and Effect - The lack of adequate controls in the form of detailed reviews over the calculation and payment of rental assistance, based on the requirements of 24 CFR 574.310, resulted in both overpayments and underpayments of rental assistance to beneficiaries. Recommendation - We recommend the City review its procedures and controls specific to the calculation and distribution of rental assistance and make modifications as necessary to ensure that inputs of the calculation are reviewed for completeness and accuracy and that the payments are consistent with the calculation prior to finalizing the benefit agreements and communicating the same to the participant. Views of Responsible Officials and Planned Corrective Actions - City of Detroit HOPWA program has a dedicated quality coordinator position. The coordinator will continue to work closely with the HOPWA program team and conduct regular file audits. The HOPWA program team has also implemented additional steps, including the use of eligibility templates to help ensure accurate rental assistance calculations.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes 2022-007 Criteria - Per 24 CFR 574.310, except for persons in short-term supportive housing, each person receiving rental assistance under the HOPWA program must pay as rent the higher of (1) 30 percent of the family's monthly adjusted gross income; (2) 10 percent of the family's monthly gross income; or (3) the portion of the payments that is designated if the family is receiving payments for welfare assistance from a public agency and a part of the payments, adjusted in accordance with the family's actual housing costs, that is specifically designated by the agency to meet the family's housing costs. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - In conjunction with eligibility testing, instances of noncompliance specific to the rental assistance calculation and distribution of benefits were identified. Questioned Costs - $3,022 Identification of How Questioned Costs Were Computed - Questioned costs reflect the gross overpayments. See context below for instances of benefits being overpaid. Context - During eligibility testing of a sample of 60, we noted the following: • A lack of effective supervisory review of the annual certification process and calculation of benefits resulted in one instance of benefits being overpaid by $176 and four instances of benefits being underpaid by $221 based on income and family size. • A lack of effective supervisory review over the distribution of benefits throughout the benefit agreement period resulted in two instances of an overpayment of benefits by $2,846 and one instances of an underpayment of benefits by $10. Cause and Effect - The lack of adequate controls in the form of detailed reviews over the calculation and payment of rental assistance, based on the requirements of 24 CFR 574.310, resulted in both overpayments and underpayments of rental assistance to beneficiaries. Recommendation - We recommend the City review its procedures and controls specific to the calculation and distribution of rental assistance and make modifications as necessary to ensure that inputs of the calculation are reviewed for completeness and accuracy and that the payments are consistent with the calculation prior to finalizing the benefit agreements and communicating the same to the participant. Views of Responsible Officials and Planned Corrective Actions - City of Detroit HOPWA program has a dedicated quality coordinator position. The coordinator will continue to work closely with the HOPWA program team and conduct regular file audits. The HOPWA program team has also implemented additional steps, including the use of eligibility templates to help ensure accurate rental assistance calculations.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes 2022-007 Criteria - Per 24 CFR 574.310, except for persons in short-term supportive housing, each person receiving rental assistance under the HOPWA program must pay as rent the higher of (1) 30 percent of the family's monthly adjusted gross income; (2) 10 percent of the family's monthly gross income; or (3) the portion of the payments that is designated if the family is receiving payments for welfare assistance from a public agency and a part of the payments, adjusted in accordance with the family's actual housing costs, that is specifically designated by the agency to meet the family's housing costs. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - In conjunction with eligibility testing, instances of noncompliance specific to the rental assistance calculation and distribution of benefits were identified. Questioned Costs - $3,022 Identification of How Questioned Costs Were Computed - Questioned costs reflect the gross overpayments. See context below for instances of benefits being overpaid. Context - During eligibility testing of a sample of 60, we noted the following: • A lack of effective supervisory review of the annual certification process and calculation of benefits resulted in one instance of benefits being overpaid by $176 and four instances of benefits being underpaid by $221 based on income and family size. • A lack of effective supervisory review over the distribution of benefits throughout the benefit agreement period resulted in two instances of an overpayment of benefits by $2,846 and one instances of an underpayment of benefits by $10. Cause and Effect - The lack of adequate controls in the form of detailed reviews over the calculation and payment of rental assistance, based on the requirements of 24 CFR 574.310, resulted in both overpayments and underpayments of rental assistance to beneficiaries. Recommendation - We recommend the City review its procedures and controls specific to the calculation and distribution of rental assistance and make modifications as necessary to ensure that inputs of the calculation are reviewed for completeness and accuracy and that the payments are consistent with the calculation prior to finalizing the benefit agreements and communicating the same to the participant. Views of Responsible Officials and Planned Corrective Actions - City of Detroit HOPWA program has a dedicated quality coordinator position. The coordinator will continue to work closely with the HOPWA program team and conduct regular file audits. The HOPWA program team has also implemented additional steps, including the use of eligibility templates to help ensure accurate rental assistance calculations.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes 2022-007 Criteria - Per 24 CFR 574.310, except for persons in short-term supportive housing, each person receiving rental assistance under the HOPWA program must pay as rent the higher of (1) 30 percent of the family's monthly adjusted gross income; (2) 10 percent of the family's monthly gross income; or (3) the portion of the payments that is designated if the family is receiving payments for welfare assistance from a public agency and a part of the payments, adjusted in accordance with the family's actual housing costs, that is specifically designated by the agency to meet the family's housing costs. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - In conjunction with eligibility testing, instances of noncompliance specific to the rental assistance calculation and distribution of benefits were identified. Questioned Costs - $3,022 Identification of How Questioned Costs Were Computed - Questioned costs reflect the gross overpayments. See context below for instances of benefits being overpaid. Context - During eligibility testing of a sample of 60, we noted the following: • A lack of effective supervisory review of the annual certification process and calculation of benefits resulted in one instance of benefits being overpaid by $176 and four instances of benefits being underpaid by $221 based on income and family size. • A lack of effective supervisory review over the distribution of benefits throughout the benefit agreement period resulted in two instances of an overpayment of benefits by $2,846 and one instances of an underpayment of benefits by $10. Cause and Effect - The lack of adequate controls in the form of detailed reviews over the calculation and payment of rental assistance, based on the requirements of 24 CFR 574.310, resulted in both overpayments and underpayments of rental assistance to beneficiaries. Recommendation - We recommend the City review its procedures and controls specific to the calculation and distribution of rental assistance and make modifications as necessary to ensure that inputs of the calculation are reviewed for completeness and accuracy and that the payments are consistent with the calculation prior to finalizing the benefit agreements and communicating the same to the participant. Views of Responsible Officials and Planned Corrective Actions - City of Detroit HOPWA program has a dedicated quality coordinator position. The coordinator will continue to work closely with the HOPWA program team and conduct regular file audits. The HOPWA program team has also implemented additional steps, including the use of eligibility templates to help ensure accurate rental assistance calculations.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under 0MB Number 2506-40110-C, on an annual basis, HOPWA formula grantees are required to submit a Consolidated Annual Performance and Evaluation Report (CAPER) demonstrating essential information on grant activities, project sponsors, housing sites, units and households, and beneficiaries. Per 2 CFR 200.302(b), the nonfederal entity must maintain a financial management system that provides records that identify adequately the source and application of funds for federally funded activities. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The controls in place were not adequate to ensure that amounts reported within the CAPER were accurate and complete in relation to activity reported in the general ledger and underlying records of the City. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Management has a process in place to compile beneficiary headcounts, rental assistance, and other costs for reporting within the CAPER; however, management did not maintain the underlying records to support the amounts and expenditures reported in the CAPER submitted for program year ended June 30, 2023. Where we were able to perform procedures to reconcile to the beneficiary headcount, we identified approximately $3.9 million of expenditures reported within the CAPER was understated by approximately $300,000 in relation to the amounts reported in the general ledger. Cause and Effect - Not maintaining the underlying records and supporting documentation may lead to inaccurate information being reported to the funder and could perhaps inappropriately influence subsequent decisions. Recommendation - We recommend the City implement a system of internal controls to ensure that records used in reporting information to the funding agency are retained in support of the amounts and that supervisory review over those inputs are in place. Additionally, we recommend the City reconcile the books and records timely to ensure accurate and complete reporting of program activity. Views of Responsible Officials and Planned Corrective Actions - The City will review its current process and implement additional reporting controls, including verification of expenditures, retention of supporting documentation, and a timely final reconciliation of the CAPER to the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under 0MB Number 2506-40110-C, on an annual basis, HOPWA formula grantees are required to submit a Consolidated Annual Performance and Evaluation Report (CAPER) demonstrating essential information on grant activities, project sponsors, housing sites, units and households, and beneficiaries. Per 2 CFR 200.302(b), the nonfederal entity must maintain a financial management system that provides records that identify adequately the source and application of funds for federally funded activities. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The controls in place were not adequate to ensure that amounts reported within the CAPER were accurate and complete in relation to activity reported in the general ledger and underlying records of the City. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Management has a process in place to compile beneficiary headcounts, rental assistance, and other costs for reporting within the CAPER; however, management did not maintain the underlying records to support the amounts and expenditures reported in the CAPER submitted for program year ended June 30, 2023. Where we were able to perform procedures to reconcile to the beneficiary headcount, we identified approximately $3.9 million of expenditures reported within the CAPER was understated by approximately $300,000 in relation to the amounts reported in the general ledger. Cause and Effect - Not maintaining the underlying records and supporting documentation may lead to inaccurate information being reported to the funder and could perhaps inappropriately influence subsequent decisions. Recommendation - We recommend the City implement a system of internal controls to ensure that records used in reporting information to the funding agency are retained in support of the amounts and that supervisory review over those inputs are in place. Additionally, we recommend the City reconcile the books and records timely to ensure accurate and complete reporting of program activity. Views of Responsible Officials and Planned Corrective Actions - The City will review its current process and implement additional reporting controls, including verification of expenditures, retention of supporting documentation, and a timely final reconciliation of the CAPER to the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under 0MB Number 2506-40110-C, on an annual basis, HOPWA formula grantees are required to submit a Consolidated Annual Performance and Evaluation Report (CAPER) demonstrating essential information on grant activities, project sponsors, housing sites, units and households, and beneficiaries. Per 2 CFR 200.302(b), the nonfederal entity must maintain a financial management system that provides records that identify adequately the source and application of funds for federally funded activities. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The controls in place were not adequate to ensure that amounts reported within the CAPER were accurate and complete in relation to activity reported in the general ledger and underlying records of the City. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Management has a process in place to compile beneficiary headcounts, rental assistance, and other costs for reporting within the CAPER; however, management did not maintain the underlying records to support the amounts and expenditures reported in the CAPER submitted for program year ended June 30, 2023. Where we were able to perform procedures to reconcile to the beneficiary headcount, we identified approximately $3.9 million of expenditures reported within the CAPER was understated by approximately $300,000 in relation to the amounts reported in the general ledger. Cause and Effect - Not maintaining the underlying records and supporting documentation may lead to inaccurate information being reported to the funder and could perhaps inappropriately influence subsequent decisions. Recommendation - We recommend the City implement a system of internal controls to ensure that records used in reporting information to the funding agency are retained in support of the amounts and that supervisory review over those inputs are in place. Additionally, we recommend the City reconcile the books and records timely to ensure accurate and complete reporting of program activity. Views of Responsible Officials and Planned Corrective Actions - The City will review its current process and implement additional reporting controls, including verification of expenditures, retention of supporting documentation, and a timely final reconciliation of the CAPER to the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons With AIDS (HOPWA) and COVID-19 HOPWA Federal Award Identification Number and Year - MIH20-FHW001, MIH20-F001, MIH21- F001, MIH22-F001 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Under 0MB Number 2506-40110-C, on an annual basis, HOPWA formula grantees are required to submit a Consolidated Annual Performance and Evaluation Report (CAPER) demonstrating essential information on grant activities, project sponsors, housing sites, units and households, and beneficiaries. Per 2 CFR 200.302(b), the nonfederal entity must maintain a financial management system that provides records that identify adequately the source and application of funds for federally funded activities. Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The controls in place were not adequate to ensure that amounts reported within the CAPER were accurate and complete in relation to activity reported in the general ledger and underlying records of the City. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Management has a process in place to compile beneficiary headcounts, rental assistance, and other costs for reporting within the CAPER; however, management did not maintain the underlying records to support the amounts and expenditures reported in the CAPER submitted for program year ended June 30, 2023. Where we were able to perform procedures to reconcile to the beneficiary headcount, we identified approximately $3.9 million of expenditures reported within the CAPER was understated by approximately $300,000 in relation to the amounts reported in the general ledger. Cause and Effect - Not maintaining the underlying records and supporting documentation may lead to inaccurate information being reported to the funder and could perhaps inappropriately influence subsequent decisions. Recommendation - We recommend the City implement a system of internal controls to ensure that records used in reporting information to the funding agency are retained in support of the amounts and that supervisory review over those inputs are in place. Additionally, we recommend the City reconcile the books and records timely to ensure accurate and complete reporting of program activity. Views of Responsible Officials and Planned Corrective Actions - The City will review its current process and implement additional reporting controls, including verification of expenditures, retention of supporting documentation, and a timely final reconciliation of the CAPER to the general ledger.
Assistance Listing Number, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development, CDBG Entitlement Grants Cluster - Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) 14.905, Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program (Lead) Federal Award Identification Number and Year - CDBG - B-22-MC-26-0006 HOPWA - MIH22F001 Lead - MILNG0007-19, and MILHB0682-18 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.403(9), costs must be adequately documented. Condition - The City duplicated costs charged to certain grants. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below Context - In conjunction with the year-end close process, the City manually reviews invoices received subsequent to year end and identifies amounts to be accrued. These amounts are accrued via manual journal entries posted to period 13. As this is a period 13 entry, the amounts automatically reverse in the new year. During this process, the City duplicated costs to be accrued in the amount of $12,300 under ALN 14.218 (CDBG), $327,709 under ALN 14.241 (HOPWA), and $235,911 under ALN 14.905 (Lead). Despite being accrued, the City did not request reimbursement for these costs, as reimbursement is only requested after expenses are paid. Upon identification of the error, the City reduced the amounts reported on the schedule of expenditures of federal awards (SEFA) by the amounts noted above. Cause and Effect - The City's control regarding the year-end close process did not identify that certain costs accrued were duplicated. As a result, the initial SEFA provided to the auditors was overstated by these costs. The City excluded the duplicate costs from the final SEFA. Recommendation - We recommend the City review its processes and controls to ensure that the preparation and review of journal entries to accrue for costs include a review for duplicate costs. Views of Responsible Officials and Corrective Action Plan - The City will review its journal entry controls and processes to help ensure journal entries are posted accurately and implement a review for duplicate costs.
Assistance Listing Number, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development, CDBG Entitlement Grants Cluster - Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) 14.905, Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program (Lead) Federal Award Identification Number and Year - CDBG - B-22-MC-26-0006 HOPWA - MIH22F001 Lead - MILNG0007-19, and MILHB0682-18 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.403(9), costs must be adequately documented. Condition - The City duplicated costs charged to certain grants. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below Context - In conjunction with the year-end close process, the City manually reviews invoices received subsequent to year end and identifies amounts to be accrued. These amounts are accrued via manual journal entries posted to period 13. As this is a period 13 entry, the amounts automatically reverse in the new year. During this process, the City duplicated costs to be accrued in the amount of $12,300 under ALN 14.218 (CDBG), $327,709 under ALN 14.241 (HOPWA), and $235,911 under ALN 14.905 (Lead). Despite being accrued, the City did not request reimbursement for these costs, as reimbursement is only requested after expenses are paid. Upon identification of the error, the City reduced the amounts reported on the schedule of expenditures of federal awards (SEFA) by the amounts noted above. Cause and Effect - The City's control regarding the year-end close process did not identify that certain costs accrued were duplicated. As a result, the initial SEFA provided to the auditors was overstated by these costs. The City excluded the duplicate costs from the final SEFA. Recommendation - We recommend the City review its processes and controls to ensure that the preparation and review of journal entries to accrue for costs include a review for duplicate costs. Views of Responsible Officials and Corrective Action Plan - The City will review its journal entry controls and processes to help ensure journal entries are posted accurately and implement a review for duplicate costs.
Assistance Listing Number, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development, CDBG Entitlement Grants Cluster - Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) 14.905, Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program (Lead) Federal Award Identification Number and Year - CDBG - B-22-MC-26-0006 HOPWA - MIH22F001 Lead - MILNG0007-19, and MILHB0682-18 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.403(9), costs must be adequately documented. Condition - The City duplicated costs charged to certain grants. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below Context - In conjunction with the year-end close process, the City manually reviews invoices received subsequent to year end and identifies amounts to be accrued. These amounts are accrued via manual journal entries posted to period 13. As this is a period 13 entry, the amounts automatically reverse in the new year. During this process, the City duplicated costs to be accrued in the amount of $12,300 under ALN 14.218 (CDBG), $327,709 under ALN 14.241 (HOPWA), and $235,911 under ALN 14.905 (Lead). Despite being accrued, the City did not request reimbursement for these costs, as reimbursement is only requested after expenses are paid. Upon identification of the error, the City reduced the amounts reported on the schedule of expenditures of federal awards (SEFA) by the amounts noted above. Cause and Effect - The City's control regarding the year-end close process did not identify that certain costs accrued were duplicated. As a result, the initial SEFA provided to the auditors was overstated by these costs. The City excluded the duplicate costs from the final SEFA. Recommendation - We recommend the City review its processes and controls to ensure that the preparation and review of journal entries to accrue for costs include a review for duplicate costs. Views of Responsible Officials and Corrective Action Plan - The City will review its journal entry controls and processes to help ensure journal entries are posted accurately and implement a review for duplicate costs.
Assistance Listing Number, Federal Agency, and Program Name - 14.218, Department of Housing and Urban Development, CDBG Entitlement Grants Cluster - Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) 14.905, Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program (Lead) Federal Award Identification Number and Year - CDBG - B-22-MC-26-0006 HOPWA - MIH22F001 Lead - MILNG0007-19, and MILHB0682-18 Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Per 2 CFR 200.403(9), costs must be adequately documented. Condition - The City duplicated costs charged to certain grants. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below Context - In conjunction with the year-end close process, the City manually reviews invoices received subsequent to year end and identifies amounts to be accrued. These amounts are accrued via manual journal entries posted to period 13. As this is a period 13 entry, the amounts automatically reverse in the new year. During this process, the City duplicated costs to be accrued in the amount of $12,300 under ALN 14.218 (CDBG), $327,709 under ALN 14.241 (HOPWA), and $235,911 under ALN 14.905 (Lead). Despite being accrued, the City did not request reimbursement for these costs, as reimbursement is only requested after expenses are paid. Upon identification of the error, the City reduced the amounts reported on the schedule of expenditures of federal awards (SEFA) by the amounts noted above. Cause and Effect - The City's control regarding the year-end close process did not identify that certain costs accrued were duplicated. As a result, the initial SEFA provided to the auditors was overstated by these costs. The City excluded the duplicate costs from the final SEFA. Recommendation - We recommend the City review its processes and controls to ensure that the preparation and review of journal entries to accrue for costs include a review for duplicate costs. Views of Responsible Officials and Corrective Action Plan - The City will review its journal entry controls and processes to help ensure journal entries are posted accurately and implement a review for duplicate costs.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.905, United States Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program Federal Award Identification Number and Year - MILHD0487-22, MILNG00007-19, MILHB0682-18, program years 2022, 2019, and 2018 Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Additionally, per 2 CFR 200.303(b), the nonfederal entity must comply with the U.S. Constitution, federal statutes, regulations, and the terms and conditions of the federal award. Condition - Certain controls in place did not operate effectively specific to eligibility, earmarking, and reporting compliance requirements. Certain controls in place were not effective either because of design flaws or due to the lack of fully implemented controls. Our testing revealed that control design flaws existed and certain controls did not operate effectively during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Controls must be designed effectively in order to be effective. The controls in place for eligibility and earmarking were not designed effectively. For the year ended June 30, 2023, the controls were neither designed to ensure supervisory review and approval of applicants' eligibility nor designed to ensure at least 90 percent of the total number of owner-occupied units assisted have a child occupant under six years of age. Additionally, controls did not operate effectively to ensure that performance reports submitted agreed to underlying records and/or supporting documentation. For one of the three reports selected for testing, the City overstated the number of units that received evaluations based on the underlying support. The report indicated 19 units received evaluations, while the underlying support showed 10 units. Cause and Effect - Without adequate controls in place over eligibility determinations and earmarking, ineligible participants could receive program benefits or the City could exceed the 10 percent allowance to provide support for applicants who do not have a child under the age of six, resulting in disallowed costs. Inadequate controls in place over reporting could result in noncompliance with the terms and conditions of the award and could lead to inappropriate decision-making. Recommendation - We recommend the City maintain on file all terms and conditions outlined by the funding agency. Additionally, we recommend the City review the controls in place for the Lead Hazard Reduction Demonstration Grant Program to ensure that controls are designed effectively and implemented to address the risks of noncompliance identified by the City. Views of Responsible Officials and Planned Corrective Actions - The City will review its processes and implement additional controls and the required review of eligibility approval is in place and all supporting documentation is stored and maintained.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.905, United States Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program Federal Award Identification Number and Year - MILHD0487-22, MILNG00007-19, MILHB0682-18, program years 2022, 2019, and 2018 Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Additionally, per 2 CFR 200.303(b), the nonfederal entity must comply with the U.S. Constitution, federal statutes, regulations, and the terms and conditions of the federal award. Condition - Certain controls in place did not operate effectively specific to eligibility, earmarking, and reporting compliance requirements. Certain controls in place were not effective either because of design flaws or due to the lack of fully implemented controls. Our testing revealed that control design flaws existed and certain controls did not operate effectively during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Controls must be designed effectively in order to be effective. The controls in place for eligibility and earmarking were not designed effectively. For the year ended June 30, 2023, the controls were neither designed to ensure supervisory review and approval of applicants' eligibility nor designed to ensure at least 90 percent of the total number of owner-occupied units assisted have a child occupant under six years of age. Additionally, controls did not operate effectively to ensure that performance reports submitted agreed to underlying records and/or supporting documentation. For one of the three reports selected for testing, the City overstated the number of units that received evaluations based on the underlying support. The report indicated 19 units received evaluations, while the underlying support showed 10 units. Cause and Effect - Without adequate controls in place over eligibility determinations and earmarking, ineligible participants could receive program benefits or the City could exceed the 10 percent allowance to provide support for applicants who do not have a child under the age of six, resulting in disallowed costs. Inadequate controls in place over reporting could result in noncompliance with the terms and conditions of the award and could lead to inappropriate decision-making. Recommendation - We recommend the City maintain on file all terms and conditions outlined by the funding agency. Additionally, we recommend the City review the controls in place for the Lead Hazard Reduction Demonstration Grant Program to ensure that controls are designed effectively and implemented to address the risks of noncompliance identified by the City. Views of Responsible Officials and Planned Corrective Actions - The City will review its processes and implement additional controls and the required review of eligibility approval is in place and all supporting documentation is stored and maintained.
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.905, United States Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program Federal Award Identification Number and Year - MILHD0487-22, MILNG00007-19, MILHB0682-18, program years 2022, 2019, and 2018 Pass-through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.303(a), the nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government," issued by the Comptroller General of the United States, or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Additionally, per 2 CFR 200.303(b), the nonfederal entity must comply with the U.S. Constitution, federal statutes, regulations, and the terms and conditions of the federal award. Condition - Certain controls in place did not operate effectively specific to eligibility, earmarking, and reporting compliance requirements. Certain controls in place were not effective either because of design flaws or due to the lack of fully implemented controls. Our testing revealed that control design flaws existed and certain controls did not operate effectively during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Controls must be designed effectively in order to be effective. The controls in place for eligibility and earmarking were not designed effectively. For the year ended June 30, 2023, the controls were neither designed to ensure supervisory review and approval of applicants' eligibility nor designed to ensure at least 90 percent of the total number of owner-occupied units assisted have a child occupant under six years of age. Additionally, controls did not operate effectively to ensure that performance reports submitted agreed to underlying records and/or supporting documentation. For one of the three reports selected for testing, the City overstated the number of units that received evaluations based on the underlying support. The report indicated 19 units received evaluations, while the underlying support showed 10 units. Cause and Effect - Without adequate controls in place over eligibility determinations and earmarking, ineligible participants could receive program benefits or the City could exceed the 10 percent allowance to provide support for applicants who do not have a child under the age of six, resulting in disallowed costs. Inadequate controls in place over reporting could result in noncompliance with the terms and conditions of the award and could lead to inappropriate decision-making. Recommendation - We recommend the City maintain on file all terms and conditions outlined by the funding agency. Additionally, we recommend the City review the controls in place for the Lead Hazard Reduction Demonstration Grant Program to ensure that controls are designed effectively and implemented to address the risks of noncompliance identified by the City. Views of Responsible Officials and Planned Corrective Actions - The City will review its processes and implement additional controls and the required review of eligibility approval is in place and all supporting documentation is stored and maintained.
Program Information Federal Agency: U.S. Department of Education, Department of Health and Human Services Federal Agency: Student Financial Assistance Cluster, Research and Development Cluster Federal Programs: 84.033 Federal Work-Study Program, 93.243 Drug Abuse and Addiction Research Programs, and 93.855 Allergy and Infectious Diseases Research Pass-through entity(ies): None Federal Award Year: July 1, 2022 – June 30, 2023 Criteria or Requirement Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart E, Section 200.403), requires that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. Per chapter 2, Volume 6, of the 2022-2023 Federal Student Aid Handbook, institutions must maintain adequate timesheets or records of hours worked for Federal Work Study (FWS) students. Students working for your school must have their timesheets certified by either their supervisor or an official at the school. Students working in off-campus jobs must have their timesheets certified by an official at the off-campus site Title 200 part 2 CFR 200.303 states that the Institution, as a federal grant recipient, must “establish and maintain effective internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding For 3 of 80 payroll transactions selected for testing, the engagement team identified that the timesheet did not contain evidence of approval by the supervisor/manager. Cause and Possible Asserted Effect The University did not have sufficient controls over approval of time worked. As a result, expenditures may be charged to federal grants for time that was not worked. Identification of questioned costs and how they were computed None Sample statistically valid The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding from prior year The audit finding is not a repeat finding. Recommendation We recommend that the University strengthen its controls over timekeeping approvals of all employee timesheets, in order to ensure that payroll expenditures charged to the program are allowable. Views on responsible officials Pacific University acknowledges the importance of an effective control environment. The University’s policies do currently require approval of all timesheets; therefore, management will re-emphasize the importance of this approval control, including review of supervisor compliance with this approval requirement, and follow-up with supervisors who may not be meeting requirements. Additionally, management will begin offering mandatory annual training for all supervisors overseeing Federal Work Study students.
Program Information Federal Agency: U.S. Department of Education, Department of Health and Human Services Federal Agency: Student Financial Assistance Cluster, Research and Development Cluster Federal Programs: 84.033 Federal Work-Study Program, 93.243 Drug Abuse and Addiction Research Programs, and 93.855 Allergy and Infectious Diseases Research Pass-through entity(ies): None Federal Award Year: July 1, 2022 – June 30, 2023 Criteria or Requirement Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart E, Section 200.403), requires that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. Per chapter 2, Volume 6, of the 2022-2023 Federal Student Aid Handbook, institutions must maintain adequate timesheets or records of hours worked for Federal Work Study (FWS) students. Students working for your school must have their timesheets certified by either their supervisor or an official at the school. Students working in off-campus jobs must have their timesheets certified by an official at the off-campus site Title 200 part 2 CFR 200.303 states that the Institution, as a federal grant recipient, must “establish and maintain effective internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding For 3 of 80 payroll transactions selected for testing, the engagement team identified that the timesheet did not contain evidence of approval by the supervisor/manager. Cause and Possible Asserted Effect The University did not have sufficient controls over approval of time worked. As a result, expenditures may be charged to federal grants for time that was not worked. Identification of questioned costs and how they were computed None Sample statistically valid The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding from prior year The audit finding is not a repeat finding. Recommendation We recommend that the University strengthen its controls over timekeeping approvals of all employee timesheets, in order to ensure that payroll expenditures charged to the program are allowable. Views on responsible officials Pacific University acknowledges the importance of an effective control environment. The University’s policies do currently require approval of all timesheets; therefore, management will re-emphasize the importance of this approval control, including review of supervisor compliance with this approval requirement, and follow-up with supervisors who may not be meeting requirements. Additionally, management will begin offering mandatory annual training for all supervisors overseeing Federal Work Study students.
Program Information Federal Agency: U.S. Department of Education, Department of Health and Human Services Federal Agency: Student Financial Assistance Cluster, Research and Development Cluster Federal Programs: 84.033 Federal Work-Study Program, 93.243 Drug Abuse and Addiction Research Programs, and 93.855 Allergy and Infectious Diseases Research Pass-through entity(ies): None Federal Award Year: July 1, 2022 – June 30, 2023 Criteria or Requirement Title 2, U.S. Code of Federal Regulations Part 200 (2 CRF 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award, (Subpart E, Section 200.403), requires that charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. Per chapter 2, Volume 6, of the 2022-2023 Federal Student Aid Handbook, institutions must maintain adequate timesheets or records of hours worked for Federal Work Study (FWS) students. Students working for your school must have their timesheets certified by either their supervisor or an official at the school. Students working in off-campus jobs must have their timesheets certified by an official at the off-campus site Title 200 part 2 CFR 200.303 states that the Institution, as a federal grant recipient, must “establish and maintain effective internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding For 3 of 80 payroll transactions selected for testing, the engagement team identified that the timesheet did not contain evidence of approval by the supervisor/manager. Cause and Possible Asserted Effect The University did not have sufficient controls over approval of time worked. As a result, expenditures may be charged to federal grants for time that was not worked. Identification of questioned costs and how they were computed None Sample statistically valid The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding from prior year The audit finding is not a repeat finding. Recommendation We recommend that the University strengthen its controls over timekeeping approvals of all employee timesheets, in order to ensure that payroll expenditures charged to the program are allowable. Views on responsible officials Pacific University acknowledges the importance of an effective control environment. The University’s policies do currently require approval of all timesheets; therefore, management will re-emphasize the importance of this approval control, including review of supervisor compliance with this approval requirement, and follow-up with supervisors who may not be meeting requirements. Additionally, management will begin offering mandatory annual training for all supervisors overseeing Federal Work Study students.
Program Information Research and Development Cluster: ALN 47.076 NSF Robert Noyce Teacher Scholarship Program, ALN 93.213 Research and Training in Complementary and Alternative Medicine Federal Award Year: July 1, 2022 – June 30, 2023 Criteria or Requirement Title 2, U.S. Code of Federal Regulations Part 200 (2 CFR 200.332), Requirements for pass-through entities requires that all pass-through entities must verify that every subrecipient is audited (as required by 2 CFR Part 200 Subpart F) when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501. Title 200 part 2 CFR 200.303 states that the Institution, as a federal grant recipient, must “establish and maintain effective internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding For 3 subrecipients selected for testing, evidence of controls to ensure that subrecipients had been audited in accordance with by 2 CFR Part 200 Subpart F, or were not subject to audit, was not available. Cause and Possible Asserted Effect The University did not have sufficient controls over collection and review of audit reports of subrecipients under 2 CFR Part 200 Subpart F. Identification of questioned costs and how they were computed None Sample statistically valid The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding from prior year The audit finding is not a repeat finding. Recommendation We recommend that the University strengthen its controls over monitoring of subrecipients, in order to ensure that audit reports of subrecipients under 2 CFR Part 200 Subpart F are obtained and timely reviewed. Views on responsible officials Pacific University acknowledges the importance of an effective control environment and closely monitors activities of subrecipients under federal awards. Pacific was able to demonstrate that the selected subrecipients had appropriate audits under Subpart F (or were not subject to such audits). However, the University will enhance controls related to tracking such compliance.
Program Information Research and Development Cluster: ALN 47.076 NSF Robert Noyce Teacher Scholarship Program, ALN 93.213 Research and Training in Complementary and Alternative Medicine Federal Award Year: July 1, 2022 – June 30, 2023 Criteria or Requirement Title 2, U.S. Code of Federal Regulations Part 200 (2 CFR 200.332), Requirements for pass-through entities requires that all pass-through entities must verify that every subrecipient is audited (as required by 2 CFR Part 200 Subpart F) when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501. Title 200 part 2 CFR 200.303 states that the Institution, as a federal grant recipient, must “establish and maintain effective internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition found, including facts that support the deficiency identified in the finding and information to provide proper perspective for judging the prevalence and consequences of the finding For 3 subrecipients selected for testing, evidence of controls to ensure that subrecipients had been audited in accordance with by 2 CFR Part 200 Subpart F, or were not subject to audit, was not available. Cause and Possible Asserted Effect The University did not have sufficient controls over collection and review of audit reports of subrecipients under 2 CFR Part 200 Subpart F. Identification of questioned costs and how they were computed None Sample statistically valid The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding from prior year The audit finding is not a repeat finding. Recommendation We recommend that the University strengthen its controls over monitoring of subrecipients, in order to ensure that audit reports of subrecipients under 2 CFR Part 200 Subpart F are obtained and timely reviewed. Views on responsible officials Pacific University acknowledges the importance of an effective control environment and closely monitors activities of subrecipients under federal awards. Pacific was able to demonstrate that the selected subrecipients had appropriate audits under Subpart F (or were not subject to such audits). However, the University will enhance controls related to tracking such compliance.
Assistance Listing Number(s): 10.553 and 10.555 Name of Federal Program or Cluster: Child Nutrition Cluster Name of Federal Agency: Department of Agriculture Name of Pass-through Entity: Wisconsin Department of Public Instruction Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566 Award Period: July 1, 2022 through June 30, 2023 Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431). Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: No Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555 Name of Federal Program or Cluster: Child Nutrition Cluster Name of Federal Agency: Department of Agriculture Name of Pass-through Entity: Wisconsin Department of Public Instruction Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566 Award Period: July 1, 2022 through June 30, 2023 Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431). Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: No Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.
Assistance Listing Number(s): 10.553 and 10.555 Name of Federal Program or Cluster: Child Nutrition Cluster Name of Federal Agency: Department of Agriculture Name of Pass-through Entity: Wisconsin Department of Public Instruction Pass-through Entity Identifying Number(s): 2023-138142-DPI-SB-546, 2023-138005-DPI-SB-546, 2023-138005-DPI-NSL-547, and 2023-138005-DPI-SK_NSLAE-566 Award Period: July 1, 2022 through June 30, 2023 Criteria: According to 2 CFR, Part 200.300 of the Uniform Guidance, a non-federal entity must have the following policies over compliance: cash management (section 200.302(b)(6)), allowability of costs (section 200.302(b)(7)), procurement (section 200.318-.326, reporting (section 200.303), special tests (section 200.303), travel (section 200.475(b)), compensation (section 200.430(a)(1)), and fringe benefits (section 200.431). Condition: Written policies and procedures are not in accordance with the Uniform Guidance. Cause: Sufficient training has not been provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Effect or Potential Effect: Lack of policies and procedures in accordance with the Uniform Guidance could result in noncompliance, disallowed costs, or discontinuance of federal funding. Repeat Finding: No Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Views of Responsible Officials: One City Schools, Inc. agrees with the finding and are working on creating written policies and procedures in accordance with the Uniform Guidance.