Corrective Action Plans

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The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers a...
The County of Monterey respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No financial statement findings to report in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 ELC Enhancing Detection Program – ALN 93.323 ELC Enhancing Detection Expansion Program – ALN 93.323 Recommendation: CLA recommends that the County review and update its internal controls related to the ELC grants and provide additional training to ELC staff on compliance with allowable cost and reporting requirements. Proper supervision and review should ensure accurate cost preparation for reimbursement invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Health Department, Public Health Bureau, will provide a refresher training on expenditures eligible for grant reimbursement and the Single Audit selection process. The first refresher training was on December 11, 2024, with bi-annual refresher trainings to be provided in June and December. Name(s) of the contact person(s) responsible for corrective action: Joe Ripley Planned completion date for corrective action plan: was completed December 11, 2024 If there are any questions regarding this plan, please contact Joe Ripley at ripleyjl@countyofmonterey.gov.
View Audit 339307 Questioned Costs: $1
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed...
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures are not greater than the HUD approved budget and expenditures include supporting documentation before they are posted to the general ledger. We will also review the accuracy / completeness of all documentation prior to making payment. Anticipated Completion Date December 31, 2024
View Audit 339220 Questioned Costs: $1
During a transition to a new AP specialist, two invoices relating to the 31 Walter St. location were improperly allocated to this award at 60%. The correct allocation should have been 50% as the program utilizes half of our 31 Walter St, Albany, NY building. This happened due to our invoice proces...
During a transition to a new AP specialist, two invoices relating to the 31 Walter St. location were improperly allocated to this award at 60%. The correct allocation should have been 50% as the program utilizes half of our 31 Walter St, Albany, NY building. This happened due to our invoice processing system, Concur, not bringing over old allocation sets from the old user to the new user. The incorrect allocation setup was detected and corrected after the two invoices had been already processed.
We have reviewed procedures and plan to make the necessary changes to improve reporting timeliness. Staff will update its internal policy to submit the FFATA with 30 days of execution of the CDBG annual budget, Annual Action Plan, and subaward agreements, along with any amendments to these agreement...
We have reviewed procedures and plan to make the necessary changes to improve reporting timeliness. Staff will update its internal policy to submit the FFATA with 30 days of execution of the CDBG annual budget, Annual Action Plan, and subaward agreements, along with any amendments to these agreements.
Information on the Federal Program: U.S. Department of Education, Trio Cluster and Appalachian Regional Commission (ARC), Appalachian Area Development Assistance Listing No. 23.002 Criteria: 2 CFR 200 Subpart E establishes cost principles to apply in determining costs under federal awards. Nonfeder...
Information on the Federal Program: U.S. Department of Education, Trio Cluster and Appalachian Regional Commission (ARC), Appalachian Area Development Assistance Listing No. 23.002 Criteria: 2 CFR 200 Subpart E establishes cost principles to apply in determining costs under federal awards. Nonfederal entities are also required to establish controls over the disbursement process to ensure compliance with allowable cost requirements. Condition: We selected a Trio sample of 25 payroll charges, containing 56 employee paychecks. Of those 56, five employee's approved pay was not properly documented. The employee had additional pay not on the approved Letter of Appointment (LOA) or the LOA reflected the use of restricted dollars, but the pay was charged to the grant. In addition, of those 56, five employees were charged to a grant that they were not budgeted for. We selected an ARC sample of 10 nonpayroll disbursements to test for controls. Of those 10, one disbursement of four scholarships was not properly documented as approved for payment. Management’s Response: The College will strengthen its policies and procedures surrounding the disbursement process. The College will document approvals on all payroll changes at the college and on the grant budgets. All scholarships will have prior written approval before scholarships will be applied. The College will also amend all grants when needed to properly reflect all job titles and expenditure items. Anticipated Completion Date: February 28, 2025
View Audit 339006 Questioned Costs: $1
Management's Response: Management concurs with the above finding and will ensure that human resources, fiscal services and Title Ill all have proper approvals, budgets and written authorization of anything that deviates from the approved budget. The corrective action will be implemented immediately ...
Management's Response: Management concurs with the above finding and will ensure that human resources, fiscal services and Title Ill all have proper approvals, budgets and written authorization of anything that deviates from the approved budget. The corrective action will be implemented immediately and completed by June 2025.
View Audit 338909 Questioned Costs: $1
Management's Perspective Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls. The discrepancy...
Management's Perspective Management acknowledges the audit finding related to exceeding budgeted amounts for specific allowable activities. We understand the importance of adhering strictly to approved budgets and appreciate the auditor's insights for improving our internal controls. The discrepancy noted in the draw requests and employee salary reimbursement rate was unintentional and stemmed from insufficient monitoring of budget allocations and across specific cost categories. Overall for the grant we were $671,675.96 favorable to the total budget, but are committed to rectifying this issue promptly to ensure compliance with all applicable requirements by line item. Corrective Action Plan 1. Root Cause Analysis: The primary cause of this issue was the absence of a robust process for comparing expenditures to individual cost categories in the approved budget. 2. Policy and Procedure Enhancements: o Budget Monitoring: A formal procedure will be implemented to review the budget allocations for each cost category prior to submitting any draw requests. This will include a reconciliation process to verify expenditures align with approved amounts. o Approval Process: Draw requests will now require a secondary review by individual cost categories by the Chief Financial Officer to ensure compliance with budgeted amounts. 3. Employee Reimbursement Accuracy: o We will update the reimbursement calculation process to ensure all employee salaries are reimbursed at the approved rates. This will involve cross-checking position with the budget during each draw request. 4. Training: o Staff involved in grant management and budget monitoring will be provided training on allowable activities, cost category monitoring, and budget compliance by January 15, 2025. 5. Oversight and Accountability: o A quarterly internal audit will be conducted to review draw requests and salary reimbursement calculations to identify any discrepancies early. 6. Immediate Actions Taken: o The overdrawn amounts ($27,009) and salary discrepancy ($4,371) have been identified. Management is working to rectify these errors and will address any necessary repayments or budget amendments with the grantor.Timeline for Implementation All corrective actions will be fully implemented by 1/31/2025. Progress will be reported to the Board of Directors as needed. Contact Information For further questions or additional clarification, please contact: Robbie Marchant Chief Financial Officer 540-888-3456 marchant@trschool.org Management remains committed to maintaining compliance with grant requirements and implementing procedures to prevent recurrence of this issue.
View Audit 338902 Questioned Costs: $1
Planned Corrective Action: I acknowledge the identified instance where supervisory approval was not obtained for a documented personnel expense. We have taken immediate steps to address this issue by implementing a more robust process to ensure that all personnel expense documentation is reviewed an...
Planned Corrective Action: I acknowledge the identified instance where supervisory approval was not obtained for a documented personnel expense. We have taken immediate steps to address this issue by implementing a more robust process to ensure that all personnel expense documentation is reviewed and approved by a supervisory-level employee before submission. Additionally, we will reinforce this practice through staff training and remind supervisors of their responsibility to approve all personnel expense reports. We are committed to maintaining strong internal controls, and we will monitor the implementation of this process to ensure compliance and reduce the risk of unallowable costs in the future. Anticipated Completion Date: Immediately Responsible Contact Person: Danielle Devoll
Finding Reference Number: 2024-001 Reporting Views of Responsible Officials: We concur that the Corporation received distributions from the Critical Repairs Reserve account for duplicate invoices. The total of the duplicate invoices was $55,517, which was reduced by retainage withheld, resulting in ...
Finding Reference Number: 2024-001 Reporting Views of Responsible Officials: We concur that the Corporation received distributions from the Critical Repairs Reserve account for duplicate invoices. The total of the duplicate invoices was $55,517, which was reduced by retainage withheld, resulting in distributions for duplicate invoices totaling $49,965. Completion Date: September 23, 2024 Response: Agree. The amount owed to the contractor for the critical repairs work completed at the project was reduced by the amount of the overpayment to the contractor due to payment of duplicate invoices. Going forward, Management will review invoices included in the Critical Repairs Reserve withdrawal requests to ensure they are accurate and not duplicates. Contact Person First Name: David Contact Person Last Name: Phillips
View Audit 338783 Questioned Costs: $1
The District and campus staff will work together to develop processes to capture proper and relevant time and effort activities. This will ensure documentation can be provided regarding personnel expenses to identify employee costs charged to federal programs.
The District and campus staff will work together to develop processes to capture proper and relevant time and effort activities. This will ensure documentation can be provided regarding personnel expenses to identify employee costs charged to federal programs.
View Audit 338758 Questioned Costs: $1
Employment Contracts Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The Executive Director is working with staff to ensure that all necessary documentation is maintained appr...
Employment Contracts Corrective Action Plan (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The Executive Director is working with staff to ensure that all necessary documentation is maintained appropriately. 3. Official Responsible for Ensuring CAP: Heather Ebnet, Executive Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date for CAP: Continuous. 5. Plan to Monitor Completion of CAP: The Academy will continue to review its procedures to determine if any improvements can be made. Heather Ebnet Executive Director
To ensure that federal funds are used appropriately and to correct the unallowable charges, the following will be implemented: 1. In collaboration with California Department of Education (CDE), qualifying expenditures will be transferred in the identified amount. The unqualified expenditure will be ...
To ensure that federal funds are used appropriately and to correct the unallowable charges, the following will be implemented: 1. In collaboration with California Department of Education (CDE), qualifying expenditures will be transferred in the identified amount. The unqualified expenditure will be transferred to another resource. 2. A formal Standardized Operative Procedure will be developed to ensure federal compliance, including expenditure reviews. 3. Staff will be trained on federal requirements and allowable costs. Costs will be reviewed with CDE and our auditing consultant to ensure compliance. 4. Expenditure will be approved by the Senior Fiscal Director and the Director of Equity and Access. 5. The Senior Fiscal Director will ensure accurate posting of Indirect Costs to programs.
View Audit 338734 Questioned Costs: $1
Title III – Assistance Listing No. 84.364 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time an...
Title III – Assistance Listing No. 84.364 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Documentation should be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Multilingual Achievement will ensure that Time and Effort Statements are completed two times each year. These documents will be completed and signed on January 6 and July 6 of each year. Name of the contact person responsible for corrective action: Sonja Bloetner, Director of Multilingual Achievement Planned completion date for corrective action plan: For immediate implementation and ongoing.
View Audit 338700 Questioned Costs: $1
Title I – Assistance Listing No. 84.010 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time and ...
Title I – Assistance Listing No. 84.010 Recommendation: We recommend that the Board reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The Board should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program. Documentation should be readily available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Weekly payroll runs will be cross-referenced with Title I position logs. Any discrepancies will be investigated promptly. • Unauthorized Employees: Employees not listed on Title I position logs will be removed from payroll to ensure only sponsored employees are attributed to the grant. • Missing Sponsored Employees: Sponsored employees not appearing on payroll reports will be investigated to determine the cause and appropriate corrective actions will be taken. Names of the contact persons responsible for corrective action: Michele Stansbury, Director of Title I Deanna Ashenfelter, Accounting Manager Brent Harry, Fiscal Supervisor III Planned completion date for corrective action plan: Implemented September 17, 2024
View Audit 338700 Questioned Costs: $1
In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % pro...
In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % professional development will be reviewed for accuracy. All payment request for federal fund grants will be approved prior to submission by the Superintendent. Ann Wallace will provide this listing to the Superintendent for approval each month. Corrective Action Plan has been implemented July 25, 2024.
View Audit 338320 Questioned Costs: $1
2024-002 No indirect cost allocation methodology Criteria: According to CFR Part 200.405(d), if a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. However...
2024-002 No indirect cost allocation methodology Criteria: According to CFR Part 200.405(d), if a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the projects based on the proportional benefit. However, when these proportions cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (c), the costs may be allocated or transferred to benefited projects on any reasonable documented basis. Client Response: The agency will use FTE as an allocation method for such expenses calculated as such: (FTE hours for program/Total FTE hours x Total Expense of Line Item). Proposed Implementation Date – December 1, 2024 Name of Contact Person – John Edwards, Sr. Email:jledwards@umadaop.org Phone: 419-255-4444
Management agrees with this finding and will implement a more detailed review process for PTE and subrecipient monitoring requirements to ensure grant requirements are being appropriately followed.
Management agrees with this finding and will implement a more detailed review process for PTE and subrecipient monitoring requirements to ensure grant requirements are being appropriately followed.
View Audit 337813 Questioned Costs: $1
2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented tim...
2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will conduct an annual review and certification of time and effort. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2025
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a...
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a preliminary award for the following school year  In the first week of July, Grant Coordinator submits consolidated application with grant budget o Grant Budget (eGrants) prepared by Grant Coordinator needs to match with school-wide plan (FRCPP) by Principals o Grant coordinator will request salaries and benefits information from Payroll Director and vendor information based on plans o THe positions listed in the plan and budget need to meet twice a year. The school principals need to document it. The Grant Coordinator will communicate it. o Grant Coordinator needs to provide the award letter and the consolidated application/agreement to the Accounting Department as soon as it’s approved.  In July, Senior Accountant needs to accrue the revenues based on the preliminary allocation o The Senior Accountant needs to update the AR workpaper to reflect the allocation.  Starting in January during the school year, the Senior Accountant needs to file the quarterly cash on hand report (three reports) based on estimated expenses. The report is due by the 10th of the month following the conclusion of each quarter. o When grant expenses need to be reconciled and reclassified between Grant Coordinator and Accounting Supervisor monthly. The Accounting Supervisor sets up the recurring calendar invite. o Accounting Supervisor needs to review and confirm o The Accounting Supervisor sets up a calendar reminder for the Senior Accountant to prepare the quarterly cash on hand report and another one for the due date.  In January, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from July (or whenever the grant period starts) to December  In February, PDE issues the revised allocation. The Grant Coordinator needs to forward those revised award letters to the Accounting Department as soon as they’re received.  In March, Senior Accountant needs to reconcile and accrue revenues based on revised allocation. If needed, a retroactive adjustment is made for year to date revenues o Senior Accountant needs to update AR work paper to reflect the revised allocation  By April, Grant Coordinator needs to submit the revised application along with the budget to match the school wide plan o The Grant Coordinator needs to send a copy of the revised consolidated agreement to the accounting department as soon as they’re approved.  In July, Grant Coordinator needs to compile the expenses for final expenditure report (FER) and submit the reports o A copy of the FER needs to be provided to the accounting department.  In July, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from January to June  In August, the AR workpaper needs to reconciled to be audit ready in both cash receipts and revenue accrual
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a...
Title funds reporting responsibilities and timeline Meeting attendants: Cynthia Marrero[grant coordinator], Janira Gonzalez[accounting supervisor], Parth Patel [senior accountant], and Xin Yi [CFO] Date: 11/19/2024 Below the clarification regarding Title Funds grant reporting:  In May, PDE issues a preliminary award for the following school year  In the first week of July, Grant Coordinator submits consolidated application with grant budget o Grant Budget (eGrants) prepared by Grant Coordinator needs to match with school-wide plan (FRCPP) by Principals o Grant coordinator will request salaries and benefits information from Payroll Director and vendor information based on plans o THe positions listed in the plan and budget need to meet twice a year. The school principals need to document it. The Grant Coordinator will communicate it. o Grant Coordinator needs to provide the award letter and the consolidated application/agreement to the Accounting Department as soon as it’s approved.  In July, Senior Accountant needs to accrue the revenues based on the preliminary allocation o The Senior Accountant needs to update the AR workpaper to reflect the allocation.  Starting in January during the school year, the Senior Accountant needs to file the quarterly cash on hand report (three reports) based on estimated expenses. The report is due by the 10th of the month following the conclusion of each quarter. o When grant expenses need to be reconciled and reclassified between Grant Coordinator and Accounting Supervisor monthly. The Accounting Supervisor sets up the recurring calendar invite. o Accounting Supervisor needs to review and confirm o The Accounting Supervisor sets up a calendar reminder for the Senior Accountant to prepare the quarterly cash on hand report and another one for the due date.  In January, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from July (or whenever the grant period starts) to December  In February, PDE issues the revised allocation. The Grant Coordinator needs to forward those revised award letters to the Accounting Department as soon as they’re received.  In March, Senior Accountant needs to reconcile and accrue revenues based on revised allocation. If needed, a retroactive adjustment is made for year to date revenues o Senior Accountant needs to update AR work paper to reflect the revised allocation  By April, Grant Coordinator needs to submit the revised application along with the budget to match the school wide plan o The Grant Coordinator needs to send a copy of the revised consolidated agreement to the accounting department as soon as they’re approved.  In July, Grant Coordinator needs to compile the expenses for final expenditure report (FER) and submit the reports o A copy of the FER needs to be provided to the accounting department.  In July, Grant Coordinator will collect time and efforts certificates for positions included in the plan and budget from January to June  In August, the AR workpaper needs to reconciled to be audit ready in both cash receipts and revenue accrual
Finding #2024-002 Wage Allocations (Program Affected - Career and Technical Education - Basic Grants to States (Assistance Listing No. 84.048) and Youth Apprenticeship (State Program ID No. 445.107) Condition: Wages and benefits charged to the Career and Technical Education - Basic Grants to States...
Finding #2024-002 Wage Allocations (Program Affected - Career and Technical Education - Basic Grants to States (Assistance Listing No. 84.048) and Youth Apprenticeship (State Program ID No. 445.107) Condition: Wages and benefits charged to the Career and Technical Education - Basic Grants to States and Youth Apprenticeship were based on projected staff time and not the actual activity of each employee from the Agency's time management system. Criteria: When wages and benefits are allocated to multiple programs, the costs claimed for reimbursement should be based on the actual time spent. Supporting documentation must be maintained to support how each employee is allocated. When making grant claims, payroll costs coded to the grant project in the general ledger should be compared to the time management system. Cause: The Agency projected staff time at the beginning of the year. Actual hours worked by employees in the time management system did not match the projected staff time recorded to the grants in the general ledger. These grants were not adjusted to match actual staff time. Effect: The costs charged to the grant may not reflect the actual time and effort spent by the employees. Recommendation: We recommend the projected staff time charged to projects be adjusted to actual costs at least annually when there are significant differences between projected and actual time. Response: The Agency reviews timesheets in Harvest whenever grant claims are made to ensure proper work has been completed and proper work time is claimed under grants. Each employee is provided with their payroll allocations as per grant funding amounts. The reports are submitted weekly by each employee and reviewed by management weekly. To ensure that the deliverables are being met, and time is being worked accordingly, grant claims are made on actual costs only. Contact Person: Courtney Rounds Anticipated Completion: 12/1/2024
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over...
Federal Program, Assistance Listing Number and Name - ALN 97.036, Department of Homeland Security, Disaster Grants – Public Assistance (Presidentially Declared Disasters) (FEMA) Condition: Original Finding Description - The FEMA grant expenses are charged to various funds in the general ledger over several years but is managed and tracked by project in a manual spreadsheet which agrees to the amount of expenses reported on the fiscal year 2024 Schedule of Expenditures of Federal Awards (SEFA). FEMA expenditures are reported on the SEFA when there is an award and expenditures. Given that the award is made subsequent to the expenditures being incurred a manual spreadsheet is used to track expenditures being charged to the grant. There were instances of duplicated costs in the manual spreadsheet. Contact Person Responsible for Corrective Action / Anticipated Completion Date - Istakur Rahman; Anticipated completion date: June 2025 Planned Corrective Action - The identified duplicate cost was an isolated occurrence caused by an oversight during the spreadsheet preparation process. While existing controls are in place, management will perform a secondary review of the end-to-end process to enhance these controls.
The district has been and will continue to follow the guidelines and regulations for the grants awarded and will continue to review the documentation provided to support the claims for reimbursements for accuracy.
The district has been and will continue to follow the guidelines and regulations for the grants awarded and will continue to review the documentation provided to support the claims for reimbursements for accuracy.
View Audit 337566 Questioned Costs: $1
Controls will be implemented for future reporting and the Organization will have the opportunity to correct the reporting errors in the subsequent periods.
Controls will be implemented for future reporting and the Organization will have the opportunity to correct the reporting errors in the subsequent periods.
Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incor...
Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incorrect employee. rather than the employee where the error occurred. There already is a review process for journal entries before posting but they missed this mistake. We will review journal entries more closely moving forward. Responsible Individuals: André Prahl, Director of Finance Anticipated Completion Date: December 3, 2024
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