Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
57,859
In database
Filtered Results
9,982
Matching current filters
Showing Page
236 of 400
25 per page

Filters

Clear
FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs / Cost Principles, Procurement and Suspension and DebarmentSummary of Finding: There was a material weakness in internal controls, which was a systemic issue throughout the audit period. Vendor claims were prepared ...
FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs / Cost Principles, Procurement and Suspension and DebarmentSummary of Finding: There was a material weakness in internal controls, which was a systemic issue throughout the audit period. Vendor claims were prepared by the Deputy Treasurer or Grant Administrator and reviewed by the Corporation Treasurer to ensure proper payment. However, this review was not completed for 9 of 40 vendor claims tested to ensure claims were for allowable costs and made in conformance with applicable cost principles. Contact Person Responsible for Corrective Action: Rachel Moore Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that all vendor disbursement claims are reviewed by a secondary person and to ensure that the secondary reviewer signs off on all vendor disbursement claims. Anticipated Completion Date: The projected date of completion is April 2024.
FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Greater Lafayette Area Special Services (GLASS) and Local Education Agency, Lafayette School Corporation, concur with the audit finding for Earmarking. GLASS did not have adequate procedures in pl...
FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Greater Lafayette Area Special Services (GLASS) and Local Education Agency, Lafayette School Corporation, concur with the audit finding for Earmarking. GLASS did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The methodology used by the Cooperative to monitor non-public proportionate share expenditures was based upon a percentage for each school corporation that comprises the Cooperative rather than basing the expenditures off of the grant award for each non-public school within the geographical boundaries of the school corporations. While all proportionate share funds were expended, it was problematic in determining if the minimum amount per the grant awards was expended and properly reported prior to July 1, 2023. Contact Person Responsible for Corrective Action: Lissa Stranahan Contact Phone Number and Email Address: (Phone) 765-771-6013 (Email) lstranahan@lsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The former Director of GLASS retired June 30, 2023. Upon hire on July 1, 2023, the new director immediately implemented measures to correct the previous methodology used at GLASS. Non-public proportionate share funds are identified and reported based upon the grant award for each school corporation. The expenditures are based upon the geographical location of the non-public school and the corresponding public school corporation, not based upon the “home” school corporation of the student. Anticipated Completion Date: The corrective action was already put into place on July 1, 2023. The audit finding reflects the previous grant cycle prior to this action taken.
FINDING 2023-001 Finding Subject: Emergency Connectivity Fund Program - Allowable Costs/Cost Principles, Special Tests and Provisions - Restricted Purpose Summary of Finding: The Emergency Connectivity Fund (ECF) Program established by the American Rescue Plan Act of 2021 was for the purchase of eli...
FINDING 2023-001 Finding Subject: Emergency Connectivity Fund Program - Allowable Costs/Cost Principles, Special Tests and Provisions - Restricted Purpose Summary of Finding: The Emergency Connectivity Fund (ECF) Program established by the American Rescue Plan Act of 2021 was for the purchase of eligible equipment, advanced communications, and information services for use by students, school staff, and library patrons at locations that include locations other than at a school or library. The ECF Program provides funding to meet the remote learning needs of students, school staff, and library patrons who would otherwise lack access to connected devices and broadband connections sufficient to engage in remote learning during the COVID-19 emergency period. To ensure that funding is focused on unmet need, the grantor agency requires schools to certify, as part of their funding application, that they are only seeking support for eligible equipment and/or broadband connectivity to provide to students and school staff who would otherwise lack access to connected devices and/or broadband connectivity sufficient to engage in remote learning. The unmet need at the time of the funding application can be based on an estimate. However, when the School Corporation files the request for reimbursement only equipment and services provided to students or school staff who would otherwise lack broadband services and/or devices sufficient to engage in remote learning should be requested. The School Corporation made four reimbursement requests during the audit period. All four reimbursement requests were selected for testing to verify the expenditures were in conformance with the applicable cost principles. Of the four reimbursement requests tested, issues were identified with three of the reimbursement requests. The issues identified were as follows: 1) For two reimbursement requests the amount requested, in total, exceeded the expenditures posted to the grant fund. The total amount requested for reimbursement was $616,800; however, total expenditures in the fund were $615,400. As such, the amount requested and received exceeded the amount spent out of the grant fund by $1,400. The School Corporation did not perform a reconciliation, which would have identified the error and allowed them to move the associated expenses to the grant fund, nor did the School Corporation return the additional funds to the grantor agency. At the end of the audit period, the $1,400 was included in the fund’s overall ending cash balance. 2) For one reimbursement request, although an invoice was submitted as evidence of expenditures, the funding received from the grantor agency was not used to pay this invoice. Instead, the School Corporation paid for that invoice using a lease program and opted instead to use the funding received over the course of the next five years to cover maintenance and service costs for school technology. This information was not disclosed with the initial reimbursement request, nor has a substitution request been sent to the awarding agency. The amount received from the grantor agency and not paid to the vendor, $500,000, will be considered questioned costs. At the end of the audit period, this money had not been expended, and was included in the fund’s overall ending cash balance to be used for future maintenance and service costs for school technology. INDIANA STATE BOARD OF ACCOUNTS 33 Contact Person Responsible for Corrective Action: Troy Cloum Contact Phone Number and Email Address: 765-771-6065 tcloum@lsc.k12.in.us Views of Responsible Officials: Option 1: We concur with the finding. The corporation will develop, outline, and communicate internal control procedures to ensure that grant funds are spent on authorized purchases, that reimbursements are requested only for the amounts actually expended, and that the documentation utilized for seeking reimbursement is allowable and accurate. Description of Corrective Action Plan: 1. The Chief Financial Officer shall review the Internal Control Manual and develop a proper policy and procedure for Grant Purchases and for Grant Reimbursements. 2. The Chief Financial Officer will meet with each Grant Administrator to review the procedures and purchasing guidelines. 3. The Chief Financial Officer will meet with the Business Office Staff and review the procedures and purchasing guidelines. 4. Signed attendance logs for each training shall be collected and recorded. Anticipated Completion Date: The projected completion date is March 22, 2024.
View Audit 297617 Questioned Costs: $1
FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effecti...
FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The School Corporation was required to submit six annual data reports during the audit period. None of the annual data reports were submitted. Upon inquiry of the School Corporation to determine why the reports were not submitted, the School Corporation explained they had interpreted the reports to be final reports submitted upon completion of the grant not annual reports of expenditures. Reimbursement Requests To gain an understanding of how the School Corporation spent their Education Stabilization Fund award, all reimbursement requests submitted to the Indiana Department of Education (IDOE) were requested. Five of the ten reimbursement requests submitted to IDOE could not be located. As such, we determined reimbursement requests for the audit period should be further tested. The School Corporation’s process was to complete reimbursement requests on a periodic basis to obtain reimbursement for expenditures paid. Although the reimbursement requests were prepared by the Treasurer utilizing various ledger reports and were reviewed by a second knowledgeable employee; the process did not prevent, or detect and correct, errors. Of the ten reimbursement requests received, as noted above, five could not be provided for audit. Therefore, we were unable to substantiate the expenses reimbursed by those requests or if the requests were mathematically accurate or fairly presented. The remaining five reimbursement requests were tested without issue. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 SOUTH CENTRAL COMMUNITY SCHOOL CORPORATION 9808 S 600 W Union Mills, IN 46382 219-767-2263 or 219-733-2311 Fax 219-767-2260 INDIANA STATE BOARD OF ACCOUNTS 34 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning March 2024 the Business Manager will submit Annual Data Reports for any Federal Grant issued when stated in the Grant contract. The Annual Data Report will be reviewed by the Superintendent for accuracy. Also, the Business Manager will request reimbursement timelier for Federal Grants collecting supporting documentation to ensure correct amounts are being requested. Documentation will be maintained with a copy of the submitted reimbursement requests to provide support for the amounts being requested. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the March 31, 2024 for any Federal Grant reimbursement.
EINPING 2023-003 Information on the federal program: Subject: Education Stabilization Fund -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.4250, 84.425U Federal Award Numbers and Years (o...
EINPING 2023-003 Information on the federal program: Subject: Education Stabilization Fund -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.4250, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condjtjon: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principal requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Context: Six pay periods were selected for testing of payroll charges to the ESF grants during the audit period in which employees were charged 100% to the ESF grant awards. There were no Semi-Annual Certification or other supporting documentation (Personnel Activity Reports or equivalent documentation) maintained to support payroll and benefits for employees who worked 100 percent of the time on the ESF funded initiatives. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action: Semi-annual certifications will be required to be completed by any employee who is paid from federal funds 100% of the time. Employees who are paid partially from federal funds will be required to complete a program activity report to support the distribution of their wages. Responsible party and timeline for completion: Dara Lee Guse Immediately
FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@s...
FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The current treasurer will oversee all claims, disbursements, and reporting for any given project. This will be the added layer of internal controls needed when working with a grant administrator, as was done with the most recent BRIC program. Anticipated Completion Date: March 2024
FINDING 2023-003 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the ...
FINDING 2023-003 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Eligibility compliance requirement. The October 1st Real Time Report of Pupil Enrollment (PE) was used by the Indiana Department of Education to pull data into the Title I application. These numbers were then used to calculate Percent Poverty which was used to rank schools for Title I eligibility. One person was primarily responsible for compiling and uploading student data, including poverty status for Real Time reports. There was no additional review or verification being done to ensure that the numbers being pre-populated on the grant applications were correct. There was no internal control in place, such as an oversight, review or approval process to ensure eligibility was properly determined. The Indiana Department of Education (IDOE) used the October 1 Real Time reports for fiscal years 2020- 2021 and 2021-2022, as provided by the School Corporation, to determine Title I Eligibility for the 2021- 2022 and 2022-2023 grant programs, respectively. There was no October 1 Real Time report presented for audit for fiscal year 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. Therefore, we were unable to verify if the amounts reported in the grant application were correct. Additionally, we were unable to verify if the correct socioeconomic status was properly reported for any of the students. Contact Person Responsible for Corrective Action: Nancy Schroeder Contact Phone Number and Email Address: 765-932-3901 schroedern@rushville.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: Eligibility – The Technology Director, Brevin Runnebohm will supply the Title I director with the official October 1 count each school year. This will be retained for audit and will be used by the Grant Coordinator, Nancy Schroeder, to determine the enrollment numbers in the Title I application have INDIANA STATE BOARD OF ACCOUNTS 45 been prepopulated correctly. The Grant Coordinator will sign off that she has reviewed this information and find it accurate. Anticipated Completion Date: 10/2024
Finding 2023-002 Name of contact person: Kirby Nickerson Corrective action: Management agrees with the finding and will take corrective action to update policies and procedures to ensure that the accounting for nonroutine transactions comply with generally accepted accounting principles. Proposed...
Finding 2023-002 Name of contact person: Kirby Nickerson Corrective action: Management agrees with the finding and will take corrective action to update policies and procedures to ensure that the accounting for nonroutine transactions comply with generally accepted accounting principles. Proposed completion date: March 31, 2024
An automated reporting process of salaries through our payroll provider (ADP) has been established to eliminate the manual data entry of payroll amounts. This will eliminate the opportunity for errors in manual salary entries.
An automated reporting process of salaries through our payroll provider (ADP) has been established to eliminate the manual data entry of payroll amounts. This will eliminate the opportunity for errors in manual salary entries.
View Audit 297454 Questioned Costs: $1
2023-002 Compliance and Internal Control Systems Over Allowable Costs/Cost Principles and Cash Management - U.S. Department of Health & Human Services, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Assistance Listing Number 93.566 Criteria: As defined in 45 CFR 75...
2023-002 Compliance and Internal Control Systems Over Allowable Costs/Cost Principles and Cash Management - U.S. Department of Health & Human Services, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Assistance Listing Number 93.566 Criteria: As defined in 45 CFR 75, the auditee is required to maintain a system of internal control over compliance designed to provide reasonable assurance that federal award transactions executed are in compliance with the terms and conditions of the federal award, including all allowable indirect and fringe cost rates. Condition: The Center requested indirect costs in excess of expenses incurred. Cause: The Center utilized a historical process to calculate and request indirect costs for reimbursement that was not updated to account for the increase in federal grant awards during the fiscal year. Effect: Reimbursement requests related to indirect costs not incurred resulted in the Center receiving federal award funding in excess of what was allowable. Known Questioned Costs: Requests for reimbursement of indirect costs exceeded indirect costs incurred by $51,980 for this federal award program. Repeat Finding: No Recommendation: We recommend that management design and implement a system whereby only incurred and allowable indirect expenses are submitted for reimbursement. Views of Responsible Officials and Planned Corrective Actions: The Center experienced significant growth in its federal awards during the fiscal year that were not commensurate with the growth in its overhead and indirect costs. As a result, the processes used in prior years to capture and request indirect costs for reimbursement were no longer effective. The Center will reconcile the accounting class utilized in its general ledger system at least quarterly to ensure indirect costs incurred are equal to or exceed the indirect costs requested for reimbursement under federal grant awards. Carina A. Black, Ph.D. Executive Director cblack@unr.edu/775.250.5454
View Audit 297448 Questioned Costs: $1
For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities wil...
For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities will be supervised by LASP's Chief Counsel, Director of Operations, and Grants and Compliance Specialists. As a direct response to the finding, LASP has implemented a monthly review of open and closed cases involving non-citizens to ensure that files contain the required documentation. Advocate time entries will also be reviewed to ensure that time entries are allocated to an allowable funding source.
View Audit 297293 Questioned Costs: $1
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education: Title I Grants to Local Education Agencies ALN 84.010A English Language Acquisition State Grants ALN 84.365 Education Stabilization...
Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed Through New York State Department of Education: Title I Grants to Local Education Agencies ALN 84.010A English Language Acquisition State Grants ALN 84.365 Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) ALN. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, it was noted that in some instances, the District PAR forms were either not available, or did not accurately reflect the allocation or the grant that the employee was charged to in order to comply with Subpart I, 2 CFR §200.430. Planned Corrective Action: The District will properly review and maintain the federal personnel activity reports (PARS) to ensure the employee’s salary, or other form of compensation is correctly coded to the grant and the form accurately reflects the federal program in which the employee’s earnings were allocated to support the compliance with Subpart I, 2 CFR §200.430. Responsible Contact Person: Lawrence Luce Anticipated Completion Date: June 30, 2024 Contact Information: Lawrence Luce Assistant Superintendent for Finance & Operations Hampton Bays Union Free School District 86 Argonne Road East Hampton Bays, NY 11946
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-002 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector We concur with the finding. The Municipality of Cataño (Federal Programs Office) as a corrective action will use the calendar tool for notifications and reminders for the established dates so that we can submit compliance reports for ARPA Funds on time. Implementation Date: Fiscal year 2023-2024 Responsible Person: Carlos Flores Rivera, Federal Program Subdirector
Finding 384094 (2023-001)
Significant Deficiency 2023
Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional le...
Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional levels of review will be implemented. The report will be prepared by accountant #1. The information in the report will be reviewed, approved, and uploaded by accountant #2. Director of Finance will perform a final review of uploaded information and will perform the final submission. Additional levels of review should ensure accuracy of information reported going forward. Contact person: Jenny Bickler, Director of Finance Completion date for action: The process is in place effective January 2024.
Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years.
Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years.
Management has implemented a policy and process whereby all corrected time cards are required to be approved by a supervisor prior to payroll being generated.
Management has implemented a policy and process whereby all corrected time cards are required to be approved by a supervisor prior to payroll being generated.
2023-003 Contact Person – Luke Schaefer Corrective Action Plan – Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date – June 30,2024
2023-003 Contact Person – Luke Schaefer Corrective Action Plan – Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date – June 30,2024
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND ...
MUNICIPALITY OF TOA ALTA CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2023 ____________________________________________________________________________________________________________________________________ FINDING 2023-004: U.S. DEPARTMENT OF THE TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (ALN 21.027) PASS-THROUGH P.R. FISCAL AGENCY AND FINANCIAL ADVISORY AUTHORITY REPORTING - SPECIAL REPORTING (L) SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE Corrective Action The Finance Department staff i s aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Statement of Concurrence and Responsible Persons We concur with the auditors' finding. Kristian Rivera Santiago Finance Director Implementation Date Fiscal year 2023-2024.
The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to p...
The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to post payrolls per pay period that match grant budgets. In addition, the Agency updated the Fiscal Procedures manual with this clarification, “Grants are amended throughout the year for revenues. The agency may need to move staff and benefits prior to a grant year end close due to realignment with amendments. The agency should always strive to not have carry forward in smaller state grants and to post expenses such that carry forward is accounted for the in State 8001 contract. This is not to shift costs to grants but to reconcile budget amendments that occur frequently during the year to actual expenditures.” This clarification acknowledges that perpetual changes to grant amounts by the State and Federal government will necessitate changes during the fiscal year.
Travel reimbursement was immediately corrected, and the agency has implemented the added step that the Finance Director will review and approve all mileage reimbursements for consistency in calculation.
Travel reimbursement was immediately corrected, and the agency has implemented the added step that the Finance Director will review and approve all mileage reimbursements for consistency in calculation.
The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to p...
The payroll registers and postings do match but the agency has historically corrected wages to each grant monthly, resulting in difficulty to test each payroll to grants. Finance and HR attempted to identify a process with the payroll company. Instead, the Agency created a new payroll journal to post payrolls per pay period that match grant budgets. In addition, the Agency updated the Fiscal Procedures manual with this clarification, “Grants are amended throughout the year for revenues. The agency may need to move staff and benefits prior to a grant year end close due to realignment with amendments. The agency should always strive to not have carry forward in smaller state grants and to post expenses such that carry forward is accounted for the in State 8001 contract. This is not to shift costs to grants but to reconcile budget amendments that occur frequently during the year to actual expenditures.” This clarification acknowledges that perpetual changes to grant amounts by the State and Federal government will necessitate changes during the fiscal year.
DESE will be contacted to ensure the correct process is used to move the unallowable costs totaling $2,060.00 to the Operating fund.
DESE will be contacted to ensure the correct process is used to move the unallowable costs totaling $2,060.00 to the Operating fund.
View Audit 297044 Questioned Costs: $1
To correct the payroll issue of charging unallowable costs, the payroll clerk will run reports, quarterly, to verify all payroll charges to any federal fund are appropriate, as well as, getting the Business Manager and Federal Programs Coordinator’s approval.
To correct the payroll issue of charging unallowable costs, the payroll clerk will run reports, quarterly, to verify all payroll charges to any federal fund are appropriate, as well as, getting the Business Manager and Federal Programs Coordinator’s approval.
View Audit 297044 Questioned Costs: $1
To correct the fieldtrip being unbudgeted the Federal Programs Coordinator will receive a list of any proposed fieldtrips schools are planning to use Federal money for and budget them accordingly. In addition, all parties approving requisitions will ensure correct coding is used for all Title I purc...
To correct the fieldtrip being unbudgeted the Federal Programs Coordinator will receive a list of any proposed fieldtrips schools are planning to use Federal money for and budget them accordingly. In addition, all parties approving requisitions will ensure correct coding is used for all Title I purchases.
View Audit 297044 Questioned Costs: $1
FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Departm...
FA 2023-001 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Cash Management Program Income Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 Questioned Costs: $309,623 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School emergency Relief Fund Program. Corrective Action Plans: No after-school program expenditures have been or will be included int eh ESSER expenditures for FY2024. Estimated Completion Date: July 1, 2024 Contact Person: Chris Griner, Chief Financial Officer Telephone: 706-546-7721 Email: grinerc@clarke.k12.ga.us
View Audit 297005 Questioned Costs: $1
« 1 234 235 237 238 400 »