Criteria - Approvals of wages/salary contracts are required by the employee and the principal. Condition - Our testing revealed two instances out of a sample of two employees, whose salary contracts could not be obtained and reviewed for approval. Cause - Due to inadequate record keeping, the School was unable to locate salary contracts for two employees. Effect - The School is not in compliance with its established controls. Recommendation - We recommend that the School monitor its policies and procedures for wages/salary contract approvals and keep signed copies in the employees personnel file. Management Response - Finding 2022-002 - Salary contracts for two employees could not be obtained and reviewed for approval. a. Implementation of Plan of Action - Management will begin keeping signed copies of employee salary contracts in the employee?s personnel file. b. Implementation Date - The School expects to have this completed by June 30, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.
Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Recommendation - Albany Leadership Charter School for Girls should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management?s Response - Finding 2022-003 - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of Plan of Action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation Date - Management expects to have this completed March 31, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.
Criteria - Approvals of wages/salary contracts are required by the employee and the principal. Condition - Our testing revealed two instances out of a sample of two employees, whose salary contracts could not be obtained and reviewed for approval. Cause - Due to inadequate record keeping, the School was unable to locate salary contracts for two employees. Effect - The School is not in compliance with its established controls. Recommendation - We recommend that the School monitor its policies and procedures for wages/salary contract approvals and keep signed copies in the employees personnel file. Management Response - Finding 2022-002 - Salary contracts for two employees could not be obtained and reviewed for approval. a. Implementation of Plan of Action - Management will begin keeping signed copies of employee salary contracts in the employee?s personnel file. b. Implementation Date - The School expects to have this completed by June 30, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.
Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Recommendation - Albany Leadership Charter School for Girls should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management?s Response - Finding 2022-003 - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of Plan of Action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation Date - Management expects to have this completed March 31, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.
Criteria - Approvals of wages/salary contracts are required by the employee and the principal. Condition - Our testing revealed two instances out of a sample of two employees, whose salary contracts could not be obtained and reviewed for approval. Cause - Due to inadequate record keeping, the School was unable to locate salary contracts for two employees. Effect - The School is not in compliance with its established controls. Recommendation - We recommend that the School monitor its policies and procedures for wages/salary contract approvals and keep signed copies in the employees personnel file. Management Response - Finding 2022-002 - Salary contracts for two employees could not be obtained and reviewed for approval. a. Implementation of Plan of Action - Management will begin keeping signed copies of employee salary contracts in the employee?s personnel file. b. Implementation Date - The School expects to have this completed by June 30, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.
Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Recommendation - Albany Leadership Charter School for Girls should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management?s Response - Finding 2022-003 - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of Plan of Action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation Date - Management expects to have this completed March 31, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.
Criteria - Approvals of wages/salary contracts are required by the employee and the principal. Condition - Our testing revealed two instances out of a sample of two employees, whose salary contracts could not be obtained and reviewed for approval. Cause - Due to inadequate record keeping, the School was unable to locate salary contracts for two employees. Effect - The School is not in compliance with its established controls. Recommendation - We recommend that the School monitor its policies and procedures for wages/salary contract approvals and keep signed copies in the employees personnel file. Management Response - Finding 2022-002 - Salary contracts for two employees could not be obtained and reviewed for approval. a. Implementation of Plan of Action - Management will begin keeping signed copies of employee salary contracts in the employee?s personnel file. b. Implementation Date - The School expects to have this completed by June 30, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.
Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. Recommendation - Albany Leadership Charter School for Girls should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management?s Response - Finding 2022-003 - The Data Collection Form for the year ended June 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of Plan of Action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation Date - Management expects to have this completed March 31, 2024. c. Persons Responsible for the Implementation - The Board of Trustees and the Superintendent.