Corrective Action Plans

Finding 48488 (2022-001)

Significant Deficiency 2022

NM

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403 § 200.430

Corrective action plan: Management is implementing a job/cost time and labor system as part of the current Paylocity system currently in place. This new time tracking system will allow individuals working directly on contracts to record time spent on grants on their individual weekly timecards. This...

Corrective action plan: Management is implementing a job/cost time and labor system as part of the current Paylocity system currently in place. This new time tracking system will allow individuals working directly on contracts to record time spent on grants on their individual weekly timecards. This system will allow management to report time spent by person by contract within our current payroll and financial system. This enhancement will not be in place until January 2023. In the meantime, management has formalized a quarterly manual review process to document actual time spent per employee per contract along with any needed adjustments to allocation percentages. Personnel responsible for corrective action: Stephanie Cawby, Senior Accountant and Alex Laprade-Velasco, Financial Analyst Estimated corrective action completion date: December 2022 ? Manual quarterly review of contract time spent and adjustments. January 2023 ? Implementation of Paylocity Job Cost Time tracking and roll out to employees

View Audit 53214 Questioned Costs: $1

Finding 48485 (2022-001)

None 2022

Wichita Place Senior Residences, Inc.

KS

HUD Housing Programs Cash Management Reporting

Finding Reference Number: 2022-001 and 2021-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds totaling $88,064 were accrued to submit to HUD. Completion Date: Janu...

Finding Reference Number: 2022-001 and 2021-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds totaling $88,064 were accrued to submit to HUD. Completion Date: January 20, 2023

View Audit 53149

Finding 48475 (2022-003)

Significant Deficiency 2022

North Mississippi Health Services, Inc.

MS

Allowable Costs / Cost Principles Reporting Cash Management § 200.303

See Corrective Action Plan for chart/table

View Audit 53146

Finding 48474 (2022-001)

Significant Deficiency 2022

Kootenai Electric Cooperative, Inc.

ID

Allowable Costs / Cost Principles Period of Performance Cash Management § 200.303

Finding 2022-001 Federal Agency Name: Department of Homeland Security, State of Idaho Office of Emergency Management Program Name: Disaster Grants ? Public Assistance CFDA # 97.036 Finding Summary: Administrative labor costs were claimed for reimbursement that fell outside the period of performance...

Finding 2022-001 Federal Agency Name: Department of Homeland Security, State of Idaho Office of Emergency Management Program Name: Disaster Grants ? Public Assistance CFDA # 97.036 Finding Summary: Administrative labor costs were claimed for reimbursement that fell outside the period of performance of the federal award in two instances. In addition, one instance in which the Cooperative submitted a material cost for reimbursement that was not used in the project. Responsible Individuals: Reed Christensen Corrective Action Plan: Management revised its procedures to ensure a review of labor hours submitted in the future for FEMA-reimbursed projects in order to ensure the labor hours submitted fall more precisely within the Federally specified timeframe of the disaster declaration. As it concerns material cost reimbursements, in the future the work order will be reviewed and reconciled to the ?pick list? quantities. This has also been added to our FEMA-related work procedure. Anticipated Completion Date: March 30, 2023

View Audit 53569

Finding 48446 (2022-001)

Material Weakness 2022

Mid-East Career and Technology Centers

OH

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were...

Finding Number: 2022-001 Planned Corrective Action: Mid-East's Adult Education Financial Coordinator retired at the end of Fiscal Year 2021. As any new position, there was a learning curve and the new Financial Aid Coordinator received limited training with the former Coordinator. Consultants were hired to help, but this specific reconciliation process was not discussed. There has been a recent change in the Adult Education Director's position, and it is the intention of the new Director to eventually cross-train positions. This will assist in the future for a smoother transition between employees leaving and new employees hired. Since the finding, the Adult Education Financial Coordinator has established a checklist of items that need to be completed for each drawdown. This checklist will be placed in each drawdown folder. The Monthly Drawdown Reconciliation plan will include beginning with verifying with Common Origination and Disbursement Center (COD) School Summery report prior to the disbursement. Once the disbursement information is entered into Ed-Express and transferred to COD for the month review of the School Summary report, it will be reviewed to verify that the "Cash>Net Accepted & Posted Disbursements" matches the Achademix Drawdown Batch. Then, again when the disbursement funds are disbursed, a review of the COD School Summary report will occur. At any time, if a variance occurs, it will be addressed immediately. This plan of action went into place with the February 17, 2023 disbursement process. All documentation of any reconciliations will be kept in each drawdown file. The variance of the $866.00 occurred during the final drawdown of Fiscal Year 2022. As the reconciliation process was not in place, the variance was not discovered. As a new Fisca Year started, it was a new batch of funds, and the $866 variance was not discovered until the audit process. The variance was researched and corrected. The correction was located and corrected in Ed Express and had no monetary effect. The School Summary report from COD Cash>Net Accepted & Posted Disbursements" is at zero for 2021-2022, and documentation has been kept on that. The newly implemented checklist and process for reconciliation will prevent variances from happening in the future. Anticipated Completion Date: Currently in place and will continue. Responsible Contact Person: Thasia Shilling, Adult Education Financial Aid Coordinator

View Audit 47843

Finding 48393 (2022-001)

Significant Deficiency 2022

Cunningham Children's Home of Urbana, Il

IL

Reporting Cash Management Significant Deficiency

Trackers have been created to updated as expenses have been occurred to tie back to quarterly reports submitted. Quarterly reports and support will be reviewed by someone other than the preparer as well for assurance that figures are represented appropriately.

View Audit 50794

Finding 48358 (2022-006)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

Cash Management Significant Deficiency

2022-006 Higher Education Emergency Relief Fund (HEERF) ? Cash Management Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement w...

2022-006 Higher Education Emergency Relief Fund (HEERF) ? Cash Management Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reporting will be reviewed for compliance and accuracy by FA Solutions, the student accounts coordinator, student aid coordinator and VP of Student Services. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Melissa Hennessy, Shannon Stoughton and Matt Payne Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48326 (2022-003)

Significant Deficiency 2022

Yukon Flats School District

AK

Reporting Cash Management Significant Deficiency

Federal Award Findings Finding 2023-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Nancy Shewfelt, Business Manager Corrective Action Plan: YFSD has hired a new grant director to manage all grants. She is devising systems and timelines to streamline the ...

Federal Award Findings Finding 2023-003 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Nancy Shewfelt, Business Manager Corrective Action Plan: YFSD has hired a new grant director to manage all grants. She is devising systems and timelines to streamline the process and submit in a timely fashion. Once this is in place, we will be compliant. Proposed Completion Date: Implemented July 1, 2022

View Audit 51822

Finding 48323 (2022-003)

Significant Deficiency 2022

Central Fulton School District

PA

Reporting Subrecipient Monitoring Cash Management

Condition: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarter reports are due the 10th working days of January, April, July and October. The Pennsylvania Department of Educatio...

Condition: The Pennsylvania Department of Revenue requires Reconciliation of Cash on Hand Quarterly Reports for any program for which they are receiving monthly payments. These quarter reports are due the 10th working days of January, April, July and October. The Pennsylvania Department of Education requires annual final expenditure reports to be filed documenting the financial transactions of each grant. The final reports are due within 30 days after the funds are expended but no later than 30 days after the ending of the date of the project. Districts are required to have appropriate controls over the accuracy of preparation and timely filing of final expenditure reports. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager will work with all involved in the process of the Federal Grants filing the expenditure reports quarterly and filing of the final expenditure reports. Procedures will include creating a calendar with the due dates, reporting the expenditures in the accounting software and creating a report with the expenses listed for the month and quarterly. Account numbers will be created according to the PDE accounting manual for the recording of all expenses. The person responsible for the corrective action plan will be the business manager and the anticipated completion date will be June 30, 2023.

View Audit 47859

Finding 48316 (2022-008)

Significant Deficiency 2022

City of Albuquerque

NM

Subrecipient Monitoring Period of Performance Reporting § 200.302 § 200.303

2022 ? 008 Reporting (Significant Deficiency and Noncompliance) Management Response: The City agrees with the finding. The City will implement controls to ensure compliance with federal financi...

2022 ? 008 Reporting (Significant Deficiency and Noncompliance) Management Response: The City agrees with the finding. The City will implement controls to ensure compliance with federal financial management regulations. The City recognizes that it needs to improve its procedures for preparing quarterly report for Treasury funds. Going forward, the Family and Community Services Department will work with the Grants Section to develop and implement standardized procedures for identifying and documenting expenditures, and for reviewing quarterly reports prior to submission. Timeline and Responsible Position: June 2023 ? City Controller/DFAS Deputy Director and Director of Family & Community Services

View Audit 48606

Finding 48234 (2022-002)

Significant Deficiency 2022

Monument Health, Inc.

SD

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding: 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 HRSA Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #: #93.461 Finding Summary: Audit testing identified one instance ...

Finding: 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 HRSA Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #: #93.461 Finding Summary: Audit testing identified one instance in which health services provided to a patient were reimbursed under the federal program, and the health services provided did not meet the terms and conditions of the federal program. Through the coding process, an incorrect diagnosis code was included in the system, and therefore, the patient?s health services flowed into Monument Health?s Uninsured Program workflow which resulted in $3,563 of health services being reimbursed under the federal program. As part of the audit, a sample of 60 patients were selected for testing, accounting for $1,659,497 of $4,344,728 of monies received from the federal agency. Responsible Individuals: Austin Willuweit, Vice President of Finance Jen Schmaltz, Corporate Controller Corrective Action Plan: Monument Health will develop a review process to identify claims that could have a diagnosis coding issue. A return of any excess reimbursement will be completed. Anticipated Completion Date: June 30, 2023

View Audit 40813

Finding 48233 (2022-001)

Material Weakness 2022

Monument Health, Inc.

SD

Reporting Cash Management Material Weakness

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, COVID-19 HRSA Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assis...

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, COVID-19 HRSA Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Federal Financial Assistance Listing #: #93.498, 93.461 Finding Summary: Management prepared the schedule of expenditures of federal awards for the year ended June 30, 2022. During testing, the auditors decreased the amount reported for the COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (PRF) to the amounts reported within the Department of Health and Human Services (HHS) for Period 2 and Period 3 Special Report. In addition, adjustments were made to decrease the amount reported for the COVID-19 HRSA Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Uninsured Program) to total receipt of monies received from the federal agency during the year ended June 30, 2022. Finding 2022-001 relates solely to which period expenditures are included in the schedule of expenditures of federal awards as compared to periods deposited from the Uninsured Program and to periods in which they are included in Period 2 and Period 3 reports. Responsible Individuals: Austin Willuweit, Vice President of Finance Jen Schmaltz, Corporate Controller Corrective Action Plan: Monument Health will review future schedules of expenditures of federal awards to ensure period reporting consistent with agency filings and deposit periods. Anticipated Completion Date: June 30, 2023

View Audit 40813

Finding 48206 (2022-001)

None 2022

St. Martin De Porres, Inc. (wellington Place Apartments)

TX

Questioned Costs Cash Management HUD Housing Programs

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The property has requested reimbursement from Villa Santa Maria. Completion Date: March 13, 2023

View Audit 41998 Questioned Costs: $1

Finding 48198 (2022-002)

Significant Deficiency 2022

Catholic Charities West Michigan

MI

Subrecipient Monitoring Cash Management Reporting

An Administrative Financial Management Policy is being written to address proper identification, grant relationship, and allowable costs of federal grants. This policy should be in place by June 2023. Catholic Charities West Michigan adopted a cash management policy in February 2023 supporting pro...

An Administrative Financial Management Policy is being written to address proper identification, grant relationship, and allowable costs of federal grants. This policy should be in place by June 2023. Catholic Charities West Michigan adopted a cash management policy in February 2023 supporting procedures to follow to assure timely draw and expenditures of federal dollars.

View Audit 41510

Finding 48074 (2022-002)

Material Weakness 2022

S.g. Noble Garden of Hope

LA

HUD Housing Programs Cash Management

2022-2 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assis...

2022-2 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assistance Contract (PRAC) are required to remit any excess balance in a Residual Receipts account, greater than $250 per unit, to HUD?s Accounting Center upon termination or renewal of the PRAC contract. Effect: Residual receipts balance is $30,133 as of December 31, 2022. The allowable balance is $7,250 ($250 X 29 units), resulting in excess residual receipts of $22,883. Recommendation: I recommend the Property prepare the HUD 9250 requesting to remit excess funds to HUD. Management Response: The property needs to money for improvements at the property. There will be an increase in the costs of future expenses due to inflations. It is not prudent for management to return funds for a property of this age. They do have Replacement Reserve funds but those funds may not be adequate enough to cover what will be needed. We have witnessed substantial increases in Insurance. Additionally, in order to maintain staff we would be looking at increases in Health Insurance, Compensation, and Fringe Benefits. Surplus cash is based on historical costs, it does not take into consideration what may happen in the future.

View Audit 52789

Finding 48073 (2022-001)

Material Weakness 2022

S.g. Noble Garden of Hope

LA

HUD Housing Programs Cash Management

2022-1 Surplus Cash Not Deposited to Residual Receipts Condition: Surplus cash was calculated at $9,619 at December 31, 2021. Criteria: Surplus cash is required to be deposited into the residual receipts account at the end of each fiscal year in which it was calculated. Cause: The cause is undetermi...

2022-1 Surplus Cash Not Deposited to Residual Receipts Condition: Surplus cash was calculated at $9,619 at December 31, 2021. Criteria: Surplus cash is required to be deposited into the residual receipts account at the end of each fiscal year in which it was calculated. Cause: The cause is undeterminable. Effect: The property is not in compliance with HUD rules and regulations as it relates to surplus cash. Recommendation: I recommend management make all required deposits of surplus cash to the residual receipts account in compliance with HUD rules and regulations. Management Response: It is our understanding that the Board of Directors will be requesting a meeting with HUD to discuss the dissolution of this item. Upon meeting with HUD it will be discharged.

View Audit 52789

Finding 48050 (2022-001)

None 2022

Newaygo Public Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

2022-001 Corrective Action Plan-Food Service Fund Balance This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the...

2022-001 Corrective Action Plan-Food Service Fund Balance This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Maryanne Charette, the food service director and Kim Bidwell, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.

View Audit 44717

Finding 48048 (2022-002)

Significant Deficiency 2022

Sonoma County Community Development Commission

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

The Sonoma County Community Development Commission submits the following corrective action plan in response to Finding 2022-002 which states, ?Emergency Solutions Grant Program.? This finding pertains to (24 CFR Section 576.203) which states, ?the recipient must pay each subrecipient for allowable c...

The Sonoma County Community Development Commission submits the following corrective action plan in response to Finding 2022-002 which states, ?Emergency Solutions Grant Program.? This finding pertains to (24 CFR Section 576.203) which states, ?the recipient must pay each subrecipient for allowable costs within 30 days after receiving the subrecipient?s complete payment request.? The Ending Homelessness Team received substantial funding to assist with the Coronavirus Pandemic. Aside from the $7M received from the Federal Government, the Homelessness Team received an additional $10M in funding for State Emergency Solutions Grant (Coronavirus) and the State?s HHAP (Homeless Housing Assistance Prevention) Program, approximately four times the amount the team processed in prior years. Despite the significant increase in funding and program needs across the County during the pandemic, the Homelessness Team?s staffing levels didn?t change. The volume of transactions increased substantially and took additional time to process check request received. In addition, all checks are processed through the County of Sonoma?s accounting functions where they are reviewed, approved, and paid. The County?s Claims Department serves the entire County. During the height of the pandemic, all departments, including the Commission, experienced significant delays in processing times at the County level. Now that the pandemic is nearing an end, the Commission expects the Homelessness Team to return to their regular funding levels which will significantly reduce processing turn times. Sincerely, Dave Kiff Interim Executive Director Sonoma County Community Development Commission

View Audit 41759

Finding 47972 (2022-001)

Significant Deficiency 2022

Ottawa River Estates, Inc. 042-Hd072

OH

HUD Housing Programs Cash Management

Gilmore Jasion Mahler recommended that management make timely required deposits to the residual receipts reserve. Management has completed the required deposit to the residual receipts reserve of $3,901 in September 2022.

View Audit 41227

Finding 47955 (2022-001)

Material Weakness 2022

Adams Central Community Schools

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Departm...

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, the school lunch meal count was overclaimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by 173 meals. We noted that the sponsor claim reimbursement form had been reviewed, however, the lack of an effective review allowed the error to go unnoticed. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Going forward, we will have multiple people verifying the data before submission to reimbursement for claims to make sure all meals submitted meet the criteria and eligibility of the Child Nutrition Cluster. Responsible Party and Timeline for Completion: The Food Service Director and the Corporation Treasurer are the responsible parties for this corrective action. This has already been implemented.

View Audit 52770 Questioned Costs: $1

Finding 47898 (2022-001)

Significant Deficiency 2022

United Federation of Teachers Educational Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management Eligibility

The Organization agrees with the recommendation. An internal review is currently in process to review and update policies as needed to address the use of federal funds.

View Audit 41434

Finding 47877 (2022-001)

Significant Deficiency 2022

Philadelphia Industrial Development Corporation

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan and Status of Prior Year Findings Management?s Corrective Action Plan: Individual(s) Responsible for Corrective Action Plan Tysha Dixon Director, Financial Reporting (215) 496-8168 Anticipated Completion Date Completed March 2023 Management?s Corrective Action Plan Manage...

Corrective Action Plan and Status of Prior Year Findings Management?s Corrective Action Plan: Individual(s) Responsible for Corrective Action Plan Tysha Dixon Director, Financial Reporting (215) 496-8168 Anticipated Completion Date Completed March 2023 Management?s Corrective Action Plan Management will continue to rely on its existing controls in place; however, noting that Management will closely monitor loans and loan disbursements where the funding source has changed closely to ensure that disbursements are in accordance with funding terms and approval limits. Management will continue to rely on its existing controls that are in place, including the ongoing communication with the City for any changes in transactions that require their approval. In the circumstances where management is pending a contract amendment from the City for loans requiring additional funding, management will determine if there are unrestricted funding sources to support the change in the approved amount of the loan until the amended contract is finalized. Questioned Program: CFDA #14.218 Community Development Block Grants (CDBG)

View Audit 52296 Questioned Costs: $1

Finding 47871 (2022-001)

Material Weakness 2022

North Slope Borough School District

AK

Subrecipient Monitoring Cash Management Material Weakness

Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Agriculture (passed through the State of Alaska) Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.582 Award Year: 2022 Type of Finding Material weakness in internal co...

Finding 2022-001 Lack of Internal Controls over Reporting Federal Agency: U.S. Department of Agriculture (passed through the State of Alaska) Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.582 Award Year: 2022 Type of Finding Material weakness in internal control over compliance and noncompliance. Name of Contact Person: Dennis Niedermeyer Corrective Action Plan: The District will make changes in personnel to provide for the accurate entry and reporting of meal counts into the state?s reporting and claims system. The NSBSD will hired an experienced and qualified food service administrator who will review, monitor and verify compliance with accurate reporting of meal counts. Proposed Completion Date: October 28, 2022.

View Audit 52531

Finding 47848 (2022-004)

Significant Deficiency 2022

Wakefield Community School

NE

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Matt Farup, Superintendent Corrective Action: Management has contacted the Nebraska Department of Education subsequent to yearend to determine the status of the duplicate claim for reimbursement. The duplicate payment of $19,529 will be returned to the ...

Finding: 2022-004 Name of Contact Person: Matt Farup, Superintendent Corrective Action: Management has contacted the Nebraska Department of Education subsequent to yearend to determine the status of the duplicate claim for reimbursement. The duplicate payment of $19,529 will be returned to the Nebraska Department of Education. We will review processes and implement procedures as necessary to address the issue in the future. Proposed Completion Date: Immediately

View Audit 51186

Finding 47834 (2022-002)

Significant Deficiency 2022

Morrow County

OH

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.208 § 200.305

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We will continue to discuss and review the issue with our GAAP converter to make sure adjustments are properly made to the financial statements. May 31, 2023 County Auditor 2022-002 We ...

Finding Number Planned Corrective Action Anticipated Completion Date Responsible Contact Person 2022-001 We will continue to discuss and review the issue with our GAAP converter to make sure adjustments are properly made to the financial statements. May 31, 2023 County Auditor 2022-002 We will implement procedures to ensure all quarterly reports are submitted timely under this grant. December 31, 2023 Director of Morrow County Job and Family Services and Morrow County Area Transit

View Audit 46816

Corrective Action Plans

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