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Corrective Action Plans

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Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
·       Allowable Costs/ Cost Principles
·       Allowable Costs/ Cost Principles
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performan...
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Cause: Lack of internal controls and management oversight over program expenditures.
§  Cause: Lack of internal controls and management oversight over program expenditures.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Questioned costs: The amount of questioned costs was $430.
§  Questioned costs: The amount of questioned costs was $430.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
·         Equipment and Real Property Management
·         Equipment and Real Property Management
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this proje...
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this project totaled $622,511.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Cause: Lack of internal controls and management oversight over program expenditures.
§  Cause: Lack of internal controls and management oversight over program expenditures.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Effect or potential effect: Unallowable costs of $622,511 were paid from COVID-19 Education Stabilization Fund.
§  Effect or potential effect: Unallowable costs of $622,511 were paid from COVID-19 Education Stabilization Fund.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Questioned costs: The amount of questioned cost was $622,511.
§  Questioned costs: The amount of questioned cost was $622,511.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Context: Examination of all payments made for construction for improvements to land, buildings, and equipment totaling $1,577.417.
§  Context: Examination of all payments made for construction for improvements to land, buildings, and equipment totaling $1,577.417.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
The issue related to this finding will be resolved by reclassifying the fund to the appropriate fund source. The district sought the guidance of Division of Elementary and Secondary Education (DESE) to confirm the reclassification along with returning the funds to the Arkansas Department of Educati...
The issue related to this finding will be resolved by reclassifying the fund to the appropriate fund source. The district sought the guidance of Division of Elementary and Secondary Education (DESE) to confirm the reclassification along with returning the funds to the Arkansas Department of Education. A system of checks and balances has been established for spending approval of all purchases including construction or contracted services.
View Audit 304663 Questioned Costs: $1
Finding 394806 (2023-006)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Allowable Costs / Cost Principles Cash Management Reporting § 200.403
UWGC has developed a procedure to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll r...
UWGC has developed a procedure to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce.
View Audit 304646
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