Corrective Action Plans

Finding 370427 (2023-001)

None 2023

ID

Allowable Costs / Cost Principles Cash Management

The District discovered fraud during the fiscal year shortly after the incidents had occurred. An individual working for the District recorded making home visits to patients in the Nurse Family Partnership (NFP) program when in fact, the visits were not made nor hade the employee tried to cancel or...

The District discovered fraud during the fiscal year shortly after the incidents had occurred. An individual working for the District recorded making home visits to patients in the Nurse Family Partnership (NFP) program when in fact, the visits were not made nor hade the employee tried to cancel or reschedule the visits with the patients. The incidents of fraud were discovered by the employee's supervisor during a review and follow up with patients assigned to the employee. The issue was immediately reported to the State and billing to the program ceased while an investigation was completed. The State reported the incident to their federal partners and the District has complied in a quick and timely manner with all requests from the State and federal partner. The incidents were also reported to Medicaid because some unverified visits had been billed to Medicaid, and Medicaid was fully reimbursed for all unverified visits. Additionally, the District has put in place additional layers of controls which are above normal industry standards to prevent this type of activity from occurring in the future.

View Audit 291996

Finding 370365 (2023-010)

Material Weakness 2023

City of Detroit, Michigan

MI

Allowable Costs / Cost Principles Reporting Cash Management § 200.303 § 200.403

Finding Number: 2023‐010 Federal Program, Assistance Listing Number and Name: 14.218, Department of Housing and Urban Development, Community Development Block Grant/Entitlement Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Develop...

Finding Number: 2023‐010 Federal Program, Assistance Listing Number and Name: 14.218, Department of Housing and Urban Development, Community Development Block Grant/Entitlement Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) 14.905, Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program (Lead) Condition: Original Finding Description: The City duplicated costs charged to certain grants. Contact Person Responsible for Corrective Action: Regina Greear (ODFS) and Cynthia Saxton (OGA) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process and implement additional training that includes a review of its journal entry controls and approval processes to ensure journal entries are posted accurately and no duplicates costs.

View Audit 291959

Finding 370321 (2023-003)

Significant Deficiency 2023

Natrona County, Wyoming

WY

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

2023-003 Cash Management Program Health Care for the Homeless Name of Contact Person Kelly Wessels, Executive Director Corrective Action Plan • CAPNC moved from an archaic, unsupported software system to Sage Intaact. This software provides the ability to modernize and deploy the levels of internal...

2023-003 Cash Management Program Health Care for the Homeless Name of Contact Person Kelly Wessels, Executive Director Corrective Action Plan • CAPNC moved from an archaic, unsupported software system to Sage Intaact. This software provides the ability to modernize and deploy the levels of internal controls missing from previous fiscal personnel oversight and technical capability. o All fiscal transactions are entered into Sage, and all backup is uploaded at the time of requested transaction. o This is then sent to the Approver, who then reviews for reasonable, allocable and allowable costs. o Payment requests cannot be submitted and forwarded electronically if the backup is not uploaded and the requestor electronically initials that they did so. Approvers are assigned in work flows and transactions are reviewed by Supervisor, Fiscal Department personal o Reimbursement requests are reviewed at program level, compliance officer level and fiscal and presented to Executive Director to review with backup before submitted for reimbursement. Sage houses all backup receipts etc. o All journal entries have time stamps in software and identify who/when the entry occurred and a field is provided to explain the “why”, with reference(s). • Current staff have trained under Sage Intaact and Wipfli consultants to properly track A/P, A/R, payroll and grant management to ensure the integrity of data entry and compliance is observed. Board membership have access to accounting software through Board portal for further oversight. • Wipfli Consulting is providing technical assistance over a 10 month period to develop/deploy updated policies and procedures for fiscal area, in accordance with Uniform Guidance. Curriculum includes: o Internal controls o Allowable compensation and employee benefits o Cost allocation methods o Governing body financial responsibilities o Budgeting o Financial reporting o Financial management systems o Documentation and record retention o Financial policies and procedures o Allowable costs • All administrative leadership staff received, and will continue to receive annually, fiscal oversight training including but not limited to, Uniform Guidance training, grants management and compliance training. Allocations are reviewed regularly by leadership team to ensure that we have appropriate methodology and that we are consistent with grant expectations and regulations. Proposed Completion Date June 30, 2024

View Audit 291948

Finding 370229 (2023-001)

None 2023

Borough of Lindenwold School District

NJ

School Nutrition Programs Subrecipient Monitoring Cash Management

Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board...

Corrective Action Required by The Board - The School District was not in compliance with CFR section 210.14 which requires that the net cash resources in the food service fund to be below its three month average expenditures at year end. Recommendation Number Corrective Action Required by The Board - The responsible officials are in agreement with the calculation. COVID's financial impact on the food service fund and ultimately the food service reserves has created this inflated financial position. We will use these funds to continue to invest in our food service equipment as well as upgrade our food options and meal quality, within USDA regulations.

View Audit 291821

Finding 370163 (2023-001)

Material Weakness 2023

Community Mental Health Affilates, Inc.

CT

Cash Management Internal Control / Segregation of Duties

CMHA has revised its Selection and Hiring Policy to include certain mandatory alerts and action items whenever an OIG exclusion inquiry shows an individual has been excluded. In addition, the policy has been updated to explicitly referenceOIG exclusion inquiries as part of the screening process and ...

CMHA has revised its Selection and Hiring Policy to include certain mandatory alerts and action items whenever an OIG exclusion inquiry shows an individual has been excluded. In addition, the policy has been updated to explicitly referenceOIG exclusion inquiries as part of the screening process and requires regular inquires to be performed on the entire staff of active employees, interns, vendors, and independent contractors every 60 days. CMHA is also in the process of contracting with a vendor to perform these regular OIG exclusion inquiries. CMHA maintains the good faith belief that the corrective actions described above will mitigate the risk of hiring or retaining an individual who has been excluded from participating in Medicare, Medicaid, or any other Federal health care program going forward.

View Audit 291697

Finding 370133 (2023-001)

Significant Deficiency 2023

West Babylon Union Free School District

NY

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.430

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) A...

Significant Deficiency 2023-001. Payroll (Allowable Costs/Cost Principles) United States Department of Education, Passed-through New York State Department of Education: Education Stabilization Funds (ESF) COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Assistance Listing No. 84.425U Condition: Subpart I, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries, wages and other forms of compensation 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), timesheets, or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District inadvertently charged resource officers payroll costs to a federal grant, however, it was determined that these payroll costs were not budgeted in the federal grant and should not have been charged to the federal grant. Planned Corrective Action: The District implemented a new summer program utilizing federal grant funds approved by the NYSED. The District charged resource officers payroll costs that occurred during the scheduled approved summer program, however it was determined that these payroll costs were not budgeted in the federal grant, per the FS-10. Since the grant funding period of this grant is still open, the District contacted NYSED to determine the necessary course of action to rectify this matter. It was determined that the District will prepare and submit an FS-10A amending the original FS-10, to include the resource officer’s payroll costs in the grant as it relates to the approved summer program. In addition, the District will review its internal review procedures to ensure that payroll costs charged to federal grants are supported by the proper documentation for each employee and are allowable per the approved budget of the federal grant. The FS-10A will be prepared and filed prior to the June 30, 2024 by the Assistant Superintendent for Curriculum. Responsible Contact Person: Denise Gillis Assistant Superintendent for Finance & Operations West Babylon Union Free School District 200 Old Farmingdale Road West Babylon, NY 11704 Anticipated Completion Date: June 30, 2024

View Audit 291652

Finding 370086 (2023-006)

Material Weakness 2023

Evansdale Municipal Housing Authority

IA

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely man...

Finding 2003-006: We agree with the finding. The Authority will adopt an operating budget for the Voucher program as a control to ensure operating costs are reasonable and the program remains financially viable. The Authority will put into place a system to reimburse shared expenses in a timely manner and will monitor the balances. The Authority will no longer grant temporary loans to other Authority programs, to be completed within thirty days.

View Audit 291615

Finding 370076 (2023-001)

None 2023

The Methodist University, Inc.

NC

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Contact Person: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days as required had several outliers making it difficult to determine Pell amounts. The student had atended another university Summer 2022 and this par􀆟cular university...

Contact Person: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days as required had several outliers making it difficult to determine Pell amounts. The student had atended another university Summer 2022 and this par􀆟cular university awarded the student’s Pell Grant off of the 22-23 award year. While this is an accepted prac􀆟ce, it can affect the student’s 22-23 Pell Grant eligibility if they transfer to another ins􀆟tu􀆟on. This student did transfer to Methodist University (MU) Fall 2022 and atended Fall 2022, Spring 2023, and Summer 2023. The student s􀆟ll had Pell eligibility remaining to be awarded Pell Grant at MU for Summer 23, but there was a rounding issue (PowerFAIDS rounds up) and this caused a POP (Poten􀆟al Pell Overpayment) situa􀆟on with MU and the prior university. The adjustment was processed outside of the required 􀆟meframe with COD; however, the award amounts were appropriately addressed and corrected. This is a unique situa􀆟on and happens rarely. The Office of Financial Aid will review more carefully when awarding Pell Grant for rounding issues. Anticipated Completion Date: December 15, 2023

View Audit 291593

Finding 369997 (2023-002)

Material Weakness 2023

Big Brothers Big Sisters of Colorado, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before fed...

As of August 2023, BBBSC implemented controls that properly support the distribution of personnel charges in accordance with the Uniform Guidance and employees’ salaries charged to the grant are based on actual costs incurred. Further, these charges are reviewed by the Director of Finance before federal reimbursements are requested.

View Audit 291540 Questioned Costs: $1

Finding 369965 (2023-002)

None 2023

Edward M. Marx Apartments, Inc.

FL

HUD Housing Programs Cash Management Reporting

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project performs a surplus cash computation and deposits any required funds into the residual receipts account in a timely manner. Action Taken: Manag...

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project performs a surplus cash computation and deposits any required funds into the residual receipts account in a timely manner. Action Taken: Management will provide additional HUD training inclusive of surplus cash deposit requirements to new accountants and/or consultants. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 291433

Finding 369852 (2023-004)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Cash Management Eligibility

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has updated the Department of Education Federal Student Aid website with the proper URL, effective January 23, 2024. Name(s) of the contact person(s) responsible for corrective action: Katherine Presutti, Director of Student Financial Aid at 860-768-4300.

View Audit 291373

Finding 369754 (2023-003)

Significant Deficiency 2023

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely...

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely monitored by management. We recommend the Department work closely with the FEMA to establish a going forward point for the reconciliation of grants and the Federal accounts receivable/payable balance. Management Response Corrective Action: We concur with this finding. In the last quarter of FY 2023, the Department focused on billing the U.S. government for goods and services that had already been paid for but never billed. As described in this finding, the Department reduced the deficit fund balance in grant fund 40280. More work is currently being performed to identify grants and projects that need to be billed. The Department is also working on those grants and projects already identified by completing the work needed to process federal grant billings. The completion of billing for all the old grants and projects is estimated to be completed by September 2024. Due Date of Completion: September 30, 2024 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 291260

Finding 369714 (2023-003)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corp...

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of the reporting to ensure they are meeting the grant agreement and cash management compliance requirements. Anticipated Completion Date: 02/16/2024

View Audit 291176 Questioned Costs: $1

Finding 369678 (2023-001)

Material Weakness 2023

Hudson School District

NH

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the p...

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the program fund balance to support the potential renovation that will take place over the summer of 2024 should Warrant Article 6 Renovate the Checkers Kitchen at Alvirne pass. This special warrant article is recommended by both the Hudson School Board and Budget Committee. This is allowable from the NH Department of Education's Office of Nutrition Programs and Services (ONPS). Name of Contact Person and Completion Date: Karen Atherton, Food Service Director Melissa Van Sickle, Finance Director Anticipated completion date: If supply issues are not a factor, December 31, 2024; otherwise, June 30, 2025.

View Audit 291088 Questioned Costs: $1

Finding 369583 (2023-004)

Significant Deficiency 2023

Domestic Violence Crisis Center

ND

Cash Management Internal Control / Segregation of Duties

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc. will review their process for allocating expenses to ensure the proper time is being charged to the correct time period. Completion Date: The Center completed this review in July 2023.

View Audit 290966

Finding 369435 (2023-004)

Significant Deficiency 2023

Belleville Public Schools District 118

IL

Questioned Costs Cash Management

The District will review the expenditure reports and compare to the general ledger to ensure agreement before the reports are submitted.

View Audit 290609 Questioned Costs: $1

Finding 369351 (2023-001)

Significant Deficiency 2023

New Mexico Aging and Long-Term Services Department

NM

Cash Management Subrecipient Monitoring Significant Deficiency

Recommendation The Department should implement procedures to ensure compliance with the cost reimbursement nature of the grant and insure that all valid expenses have been incurred and supported for request for reimbursement. Management Response Corrective Action: Administrative Services Division...

Recommendation The Department should implement procedures to ensure compliance with the cost reimbursement nature of the grant and insure that all valid expenses have been incurred and supported for request for reimbursement. Management Response Corrective Action: Administrative Services Division (ASD) has processed the OPR for return of the $10,958 to the Department of Health. ALTSD will implement training for agency directors and other leaders who oversee and implement grant projects. This training will include the process for development of the initial budget allocations to appropriate categories grant procedures for requesting changes to the budget categories from the funder. The training will also include a process for streamlined communication between the director or manager and the ASD grant staff responsible for the financial controls. Timeline of Corrective Actions: Perform first training to any programmatic grant manager or involved staff by January 1, 2024. This will be ongoing any time a new grant award is received by the agency. Responsible Party(ies): Chief Financial Officer

View Audit 290577

Finding 369344 (2023-002)

Material Weakness 2023

Drug Prevention Resource Center D/b/a Inneract Alliance

FL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Lack of Review Condition: During review of employee timesheets and related grant reimbursement requests, and annual match report, there was a lack of evidence of review of these documents. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating...

Lack of Review Condition: During review of employee timesheets and related grant reimbursement requests, and annual match report, there was a lack of evidence of review of these documents. Recommendation: We recommend documenting via an approval form with written or electronic signatures designating who is preparing and who is reviewing reimbursement forms and match reports. We also recommend that those approving timesheets document their approval via a signature. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned: While some of these documents (example: match) are not in our control, we will save them in a file for our use with the added lines that include preparer's name, approval line and signature Name(s) of the contact person(s) responsible for corrective action: Angie Ellison Planned completion date for corrective action Rian: All form revisions will begin March 1 2024

View Audit 290570

Finding 369310 (2023-002)

Significant Deficiency 2023

Quincy Area Network Against Domestic Abuse

IL

Allowable Costs / Cost Principles Cash Management § 200.303

To Whom it May Concern: This letter is to provide information regarding the corrective action being taken to remedy the finding noted in the audit report. The corrective action is occurring with the completion of the December 2023 billing this week, with the final approval from the Board of Trustees...

To Whom it May Concern: This letter is to provide information regarding the corrective action being taken to remedy the finding noted in the audit report. The corrective action is occurring with the completion of the December 2023 billing this week, with the final approval from the Board of Trustees pending with anticipated adoption by 2/15/2024. Finding 2023-002 B. Allowable Costs and C. Cash Management • The Chief Finance Officer (Shannon McElroy) will provide general ledger detail individually by grant to the Chief Executive Officer (Megan Duesterhaus) along with the Periodic Finance Report to review. This process will be reviewed by the Finance Committee and approved by the Quanada Board of Trustees as part of our Fiscal Policy document. Please let me know if you require additional information from me. Megan L. Duesterhaus, PhD Chief Executive Officer

View Audit 290541

Finding 369237 (2023-004)

Material Weakness 2023

Community Crisis Services and Food Bank

IA

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has p...

Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added month end process that includes verification that all billing has been reviewed. Name(s) of the contact person(s) responsible for corrective action: Angie Meiers Planned completion date for corrective action plan: February 2024

View Audit 290497

Finding 369236 (2023-003)

Material Weakness 2023

Community Crisis Services and Food Bank

IA

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Recommendation: We recommend the Organization documents review of all payroll reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added payroll process that includes monthly ver...

Recommendation: We recommend the Organization documents review of all payroll reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added payroll process that includes monthly verification that all reports have been reviewed. Name(s) of the contact person(s) responsible for corrective action: Angie Meiers Planned completion date for corrective action plan: February 2024

View Audit 290497

Finding 369079 (2022-008)

None 2023

Wheeling Jesuit University INC

WV

Cash Management

FINDING 2022 – 008: Type of Finding: Cash Management Name of Responsible Individual: C.F.O., Gregory Bloomfield (304-243-2233) Criteria: Reporting: The University is required to disburse student aid payments within 15 calendar days after the draw down of the fund. Condition: For 4 out of 35 students...

FINDING 2022 – 008: Type of Finding: Cash Management Name of Responsible Individual: C.F.O., Gregory Bloomfield (304-243-2233) Criteria: Reporting: The University is required to disburse student aid payments within 15 calendar days after the draw down of the fund. Condition: For 4 out of 35 students selected for testing the funds were disbursed to the students more than 15 days after funds were drawn down. Corrective Action: The University will formalize and document financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this will create a reasonable transition plan during employee turnover, as well as ensure proper and timely filings. Anticipated Completion Date: Correction Action complete as this Federal program has been since exhausted; no further disbursements nor reporting requirements to date.

View Audit 290469

Finding 369051 (2023-001)

Significant Deficiency 2023

Orange County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Cash Management

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Name of contact person: Nancy Coston, Director of the Department of Social Services Department Response: DSS agrees that there were some discrepancies found between Daysheets and Kronos time....

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Name of contact person: Nancy Coston, Director of the Department of Social Services Department Response: DSS agrees that there were some discrepancies found between Daysheets and Kronos time. Given the differences between the reporting deadlines for the two automated systems, it is highly unlikely that all staff time will ever match exactly. However, DSS will continue to use the reconciliation process outlined below. DSS Daysheets/Kronos Reconciliation Process Employees must enter their time into Daysheets by 5 pm on the following business day, unless special permission is obtained from the employee’s supervisor. Employees are responsible for ensuring that the minutes/hours reported on the Daysheets agree to their time reported in Kronos. When they certify their time in the Daysheets program, they are certifying that they have reconciled their Daysheet time to the Kronos system. On a weekly basis by Wednesday at noon, Supervisors must verify the Daysheet time reported for the prior week for each direct report and that it agrees to the Kronos recordkeeping reports for that period. Supervisors must keep records evidencing that this reconciliation has been completed. This documentation can be requested for review by the DSS Accounting staff and/or auditors at any time. On a monthly basis prior to uploading Daysheets to the State, Accounting unit staff will verify the Daysheet time reported for the month for all department staff (required to complete a Daysheet) and that it agrees to the Kronos recordkeeping reports for the period. Accounting unit staff will utilize Kronos and Daysheet systems generated reports in the verification process. Supervisors will be notified of any discrepancies and will have staff make the necessary corrections. Supervisors are responsible for counseling employees whose time in Daysheets do not agree to Kronos or for those who do not enter time within required timeframes without supervisor approval. On a monthly basis, according to the Daysheet Deadline Calendar provided by Accounting, each supervisor is responsible for approving the accuracy of the Daysheets in the Daysheets program. It is expected that the supervisor has properly reconciled the minutes and hours reported in the Daysheets to the Kronos system. Please note, in instances where Kronos time is rounded to the hundredth decimal, Daysheet time will not reconcile since it will result in partial minutes. In these instances, Daysheet minutes will be rounded up or down. Proposed Completion Date: January 1, 2024

View Audit 290460

Finding 367318 (2023-002)

Significant Deficiency 2023

Board of Education of Allegany County

MD

Cash Management Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: The recognition of state revenue relative to the School Construction Fund projects has been an ongoing audit discussion topic. The Board acknowledges that they are responsible for the financial statements and now understand the applicat...

Views of Responsible Officials and Planned Corrective Action: The recognition of state revenue relative to the School Construction Fund projects has been an ongoing audit discussion topic. The Board acknowledges that they are responsible for the financial statements and now understand the application of state revenues and corresponding deferrals relative to school construction projects. The Board will remain cognizant of the application of governmental accounting principles for revenue recognition. The Board further acknowledges the expectation and need to stay abreast of changing governmental accounting standards such as GASB 84. This will be addressed by staff through ongoing staff development opportunities and continuing professional education outlets.

View Audit 290343

Finding 367210 (2023-002)

Significant Deficiency 2023

Southern California Institute of Architecture

CA

Student Financial Aid Subrecipient Monitoring Cash Management

Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The...

Finding number 2023-002 – Eligibility-Significant Deficiency Over Internal Controls Over Compliance Contact person responsible for corrective action: Sue Gosney, Chief Financial Officer, (213) 356-5330 Expected date of corrective action: The corrective action will be implemented in January 2024. The school's management agrees with the finding and has implemented procedure whereby the Financial Aid department will include the Student Identification and Expected Family Contribution (EFC) on the Work Study log to monitor awards against the student’s EFC.

View Audit 290324

Corrective Action Plans

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