Finding 899114 (2022-004)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-27
Audit: 282473
Organization: Heartland Care Center Inc. (IA)

AI Summary

  • Core Issue: USDA Rural Development was not listed as a co-obligee on fidelity bonds or as a mortgagee on the property insurance policy.
  • Impacted Requirements: This oversight could lead to the Agency withdrawing funding due to non-compliance with USDA requirements.
  • Recommended Follow-Up: Review and update procedures to ensure compliance with USDA loan requirements and amend the insurance policy accordingly.

Finding Text

INSURANCE POLICY CO-OBLIGEE Criteria: The Organization is responsible for having the USDA Rural Development listed as a co-obligee on fidelity bonds or mortgagee (loss payee) on the property insurance policy. Condition: During our review of internal control procedures for the Community Facilities Loans & Grants Cluster, we identified the USDA Rural Development was not listed as a co-obligee on the fidelity bonds or mortgagee (loss payee) on the property insurance policy. Cause: The requirement was not met due to managements? oversight of the requirement to update the property insurance policy. Potential Effect: As a result, the Agency reserves the right to withdraw Agency funding. Recommendation: The Organization should review current procedures to ensure that they are complying with all requirements of the USDA Rural Development loan. Client Response: The Organization will review their monitoring procedures to ensure that they follow loan requirements and also update the insurance policy to include USDA Rural Development as the mortgagee (loss payee).

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 322671 2022-003
    -
  • 322672 2022-004
    -
  • 322673 2022-005
    Significant Deficiency
  • 322674 2022-006
    Significant Deficiency
  • 899113 2022-003
    -
  • 899115 2022-005
    Significant Deficiency
  • 899116 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $2.22M
93.498 Provider Relief Fund $140,543