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Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: Th...
Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: The District will implement a process in which the Business Manager will review and approve monthly reimbursement claim submissions prior to them being submitted. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Ryan Leonard, Business Manager/CSBO (708) 496-8700 x 5004
Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...
Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Federal Awards: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-002 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure the URL is reported to the Department of Education for publication in the Cash Management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii). HACC will ensure that we review our reporting requirements and processes annually to ensure that any new requirements are addressed in a timely fashion. HACC has subscribed to any 34 CFR updates to be made aware of any new requirements, which will allow us to update our policies, procedures and task lists to ensure compliance going forward. Anticipated Completion Date: 3/15/2024 Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Finance and Assistant Controller
FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective sy...
FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or detecting and correcting, material noncompliance. The free and reduced-price applications were processed by one employee and updated within the software without an oversight or review process in place to ensure accuracy. Additionally, one employee uploaded the Direct Certification reports from the state into the software system without a documented oversight or review process in place to ensure directly certified students were properly processed. One employee at the School Corporation submitted meal reimbursement claim reports on a monthly basis with no review or oversight process in place to ensure the reports were properly and timely submitted. Contact Person Responsible for Corrective Action: Jessica Murray Contact Phone Number and Email Address: 574-457-3188 x 3234, jmurray@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The meal reimbursement claim reports will be prepared by the Food Service Director and reviewed and verified by the Treasurer prior to submission. The Food Service Director will submit the reports and the Treasurer will review the submitted reports to verify accuracy in submission. An internal sign-off form will be created and implemented to document the secondary review of the report data. The direct certification lists will be downloaded monthly by the Food Service Director and uploaded into the software system. A secondary person will review the data following upload into the software system to ensure data was uploaded correctly and that direct certified students were correctly processed. An internal sign-off form will be created and implemented to document the secondary review of the upload data. The free and reduced-price applications will be processed by the Food Service Director. The Treasurer will review each application to ensure it has been accurately processed and will sign off on each application to indicate completion of the secondary review. Anticipated Completion Date: The projected date of completion is August 2024.
Finding 2023-002 Condition The Director of Food Services prepares and submits monthly reimbursement claims to ISBE. These submissions are not reviewed or approved by anyone else. No documented evidence exists of an independent reviewer examining meal claim reports beyond the preparer. Corrective ...
Finding 2023-002 Condition The Director of Food Services prepares and submits monthly reimbursement claims to ISBE. These submissions are not reviewed or approved by anyone else. No documented evidence exists of an independent reviewer examining meal claim reports beyond the preparer. Corrective Action Plan Corrective Action Planned: The Director of Food Service will review monthly claims with the CFO at their standing meeting each month. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Schuster, Assistant Superintendent for Business Services Anticipated Completion Date: 2/1/2024
Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Housing Authority staff has attended training regarding the proper reporting of CFP obligations and expenditures. The Authority’s staff will continue to attend trainings to ensure that the Authority is ...
Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Housing Authority staff has attended training regarding the proper reporting of CFP obligations and expenditures. The Authority’s staff will continue to attend trainings to ensure that the Authority is in compliance with all CFP reporting requirements. Date of completion: March 18, 2024
Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit proj...
Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. Corrective Action Plan: We will implement controls to ensure the required amount of project funds are deposited within 60 days following the end of the fiscal year. Responsible Individuals: Josh Plecity, Finance Director Anticipated Completion Date: 6/30/2024
Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-...
Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-987-8344 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition 2023-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $15,869 per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Recommendation: Management should make a deposit of $15,869 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Actions taken or planned on the finding: Management made a deposit of $15,869 on August 24, 2023 to fully fund the residual receipts account for the year ended June 30, 2023.
View Audit 297626 Questioned Costs: $1
FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Correcti...
FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Board has already taken action and approved an additional staff member to the Food Service Department to ensure segregation of duties. By adding the Food Service Administration Assistant to the department, their role will add a level of review to ensure compliance with Direct Certification eligibility status for students that are uploaded by the Assistant Food Service Director. The review will ensure that the upload of data is correct and complete. The duties of the added position with also include a review of monthly reporting of Sponsorship Claims, prepared by the Food Service Director prior to submission to the Indiana Department of Education (IDOE). Anticipated Completion Date: June 30, 2024
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.
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 Number: 2023-001 Planned Corrective Action: In previous school years the Wadsworth City School District allowed a student to charge up to $10.00 before an alternative lunch was provided. At that time the Point of Sale (POS) system only allowed student accounts to go up to a negative $10.0...
Finding Number: 2023-001 Planned Corrective Action: In previous school years the Wadsworth City School District allowed a student to charge up to $10.00 before an alternative lunch was provided. At that time the Point of Sale (POS) system only allowed student accounts to go up to a negative $10.00. Recently the district changed this policy (due to donations from community members) to allow students to charge beyond the $10.00. However, instead of changing the $10.00 limit in POS a courtesy lunch option was created. This allowed the cashier to charge a courtesy lunch to the student. Later in the day the Food Service Supervisor would override the $10.00 limit and post all courtesy lunch charges to the student’s account. During the 2022-23 school year the Food Service Director was under the understanding that charged lunches could be reimbursed at the free lunch reimbursement rate. Therefore, the Food Service director was allocating all the courtesy lunches to free and the district was receiving the full reimbursement rate. Correction: 1) The district is aware that courtesy lunches are not eligible for free lunch rate reimbursement and the Food Service Supervisor is no longer reporting lunches in this manner beginning with the 2023-24 school year. 2) The courtesy button has been removed from the electronic cash register and the POS system now allows students to go beyond $10.00 for charging purposes. This eliminates the manual process that was being done each day and eliminates the possibility that paid or reduced lunch students are reported as free lunch students. Anticipated Completion Date: 1) The change for reporting courtesy lunches as free lunches occurred at the start of the 2023-24 school year. 2) The change removing the courtesy lunch button from the cash register and allowing students to charge more than $10.00 occurred on February 23, 2024 Responsible Contact Person: Douglas D. Beeman, Treasurer Kelly Gnap, Food Service Director
View Audit 297568 Questioned Costs: $1
Cash Management Auditor Description of Condition and Effect: During our audit procedures over the City’s cash management procedures, we noted that the City paid contractors and vendors 30 days after receiving the Federal reimbursement on two of the five federal reimbursements, with vouchers totaling...
Cash Management Auditor Description of Condition and Effect: During our audit procedures over the City’s cash management procedures, we noted that the City paid contractors and vendors 30 days after receiving the Federal reimbursement on two of the five federal reimbursements, with vouchers totaling $212,541. The City does not have a process in place to ensure contractors and vendors are paid in a timely manner. Auditor Recommendation: The City should develop and implement a cash management policy to ensure that reimbursements to contractors and vendors are paid within 30 days of receipt of the federal funds. Corrective Action:We agree with the finding and will develop and implement written procedures required for federal awards.
Finding 2023-001 – Replacement and Residual Reserve Submissions Corrective Action Plan The Rodney Scheel House Foundation, Ltd. will review their policies and procedures surrounding replacement reserve and residual receipts reserve cash remittances to the reserve bank accounts within the required HU...
Finding 2023-001 – Replacement and Residual Reserve Submissions Corrective Action Plan The Rodney Scheel House Foundation, Ltd. will review their policies and procedures surrounding replacement reserve and residual receipts reserve cash remittances to the reserve bank accounts within the required HUD timeframes. The Foundation will discuss requirements with the property management company and establish the properly timeline to ensure the deposits are made within the required timeframes. Person(s) Responsible: Kendra Eppler, Nicole Solheim, Curt Peerenboom Timing for Implementation: Immediate
a. Comments on the Finding and Each Recommendation The finding is due to circumstances of the lead employee for the task, the Finance Assistant. This staff member was taken ill during the holiday and did not notify the Executive Director. The notification from the bank of the deposit of funds was ov...
a. Comments on the Finding and Each Recommendation The finding is due to circumstances of the lead employee for the task, the Finance Assistant. This staff member was taken ill during the holiday and did not notify the Executive Director. The notification from the bank of the deposit of funds was overlooked by other staff who were on vacation with family for the Christmas holiday. As soon as the oversight was detected by the Food Program Manager, the payment was initiated and transferred within 7 days of receipt, 2 days longer than it should have been. b. Action(s) Taken or Planned on the Finding A communication process was initiated so that the 3 staff involved in the payment process (the ED, Finance Assistant, and the Food Program Manager), coordinate their time off so that one is designated to be on the lookout for bank notifications. Also, there is better communication with the NEW Finance Assistant about illness and time off so that alternate coverage for bank notification and payment processing can be put in place.
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
Finding 384322 (2023-003)
Significant Deficiency 2023
Finding 2023-003: Cash Management The Institute had three instances of return of funds that resulted in excess cash for Federal Direct Student Loans ranging from $94 to $46,049 during the period of September 19, 2022 through November 29, 2022. In these situations, the excess cash, being less than ...
Finding 2023-003: Cash Management The Institute had three instances of return of funds that resulted in excess cash for Federal Direct Student Loans ranging from $94 to $46,049 during the period of September 19, 2022 through November 29, 2022. In these situations, the excess cash, being less than one percent of total prior year drawdowns, were not returned within a seven day tolerance period. Corrective Action Plan A Student Bursar was hired in November 2022 and onboarding included comprehensive federal funds cash management training with an outside consultant. A review of cash management policies in place was conducted at that time and monitoring procedures and reconciliations were enhanced to eliminate excess cash. Contact Person Christine Frankhauser Controller cfrankhauser@erikson.edu Anticipated Completion Date January 2023
FINDING NUMBER 2023-001 - Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Agree or disagree with the auditor recommendations: Agree Completion date: September 30, 2023 Acti...
FINDING NUMBER 2023-001 - Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Agree or disagree with the auditor recommendations: Agree Completion date: September 30, 2023 Actions take or planned on the finding: The Company will monitor the cash balances. Contact person: James Sweeney
As noted in the last fiscal year audit, we incurred the same finding. Immediately after the auditors helped bring the finding to our knowledge, we began procedures to fix and prevent from re-occurring. We began to draw down the actual expenses instead of our budgeted expenses. Our TSL Technical Assi...
As noted in the last fiscal year audit, we incurred the same finding. Immediately after the auditors helped bring the finding to our knowledge, we began procedures to fix and prevent from re-occurring. We began to draw down the actual expenses instead of our budgeted expenses. Our TSL Technical Assistance vendor reconciled all of our incorrect drawdowns and created one final lump sum drawdown to appropriately balance the G5 account. We have since worked closely each month with our RSS payroll department to ensure monthly expenses are correct. If they are incorrect, we make sure they are fixed and accounted for all within the same month.
View Audit 297271 Questioned Costs: $1
Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in c...
Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in compliance with the terms of the loan agreements related to the reserve funds. Responsible Individuals: Ron Harrington, CFO Corrective Action Plan: The CFO will create the appropriate reserve accounts, as required under the loan agreements. This item will be discussed with our contact person at USDA to ensure the hospital will be in compliance with the loan agreements and letter of conditions since the closing of the loans in 2022. Additionally, management will implement a control process to enusre the monthly deposits are made as required, until the accounts are fully funded. Anticipated Completion Date: Ongoing
Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The l...
Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion - June 2024. Name of Contact Person - Dr. Eric Heath, Superintendent. Managment Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.
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.
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
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