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Corrective Action Plans

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Finding 47623 (2022-003)
Material Weakness 2022
Shoals Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Ind...
FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: 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: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Tamara Florio, Director of School Nutrition, will prepare and submit the claims after they have been signed and reviewed by Kendra Wright, Treasurer. Kendra Wright, Treasurer, will also compare claims with reimbursements and will sign prepared monthly reimbursement claim reports. Responsible Party and Timeline for Completion: Tamara Florio, Director of School Nutrition, and Kendra Wright, Treasurer ? these changes will be implemented effective immediately.
View Audit 48844
Eastern Center for Arts and Technology
PA
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Easte...
2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Eastern Center for Arts and Technology should more closely monitor the timing of the expenditure of federal funds received. In addition, Eastern Center for Arts and Technology should return unexpended funds once the grant period has ended. Corrective Actions Plan: Moving forward, we will be creating a means of capturing federal grant costs by using funding sources that are provided through our financial software program to track and monitor federal grants. In doing this, it will allow us to account for the funds appropriately. The grant time frame for the expenditure of federal funds was extended to June 30, 2023. Due to this, we will not have to return any federal funding.
View Audit 46390
Finding 47556 (2022-003)
Significant Deficiency 2022
The Jewish Theological Seminary of America
NY
Cash Management Significant Deficiency
Finding 2022-003: Cash Management Recommendation: We recommend that the Seminary add additional procedures to ensure that they are complying with cash management requirements. ...
Finding 2022-003: Cash Management Recommendation: We recommend that the Seminary add additional procedures to ensure that they are complying with cash management requirements. Action Taken/Underway: Effective September 2022, management has implemented procedures, including timely draws and disbursements, to ensure the Seminary is complying with cash management requirements.
View Audit 41629
Finding 47551 (2022-005)
Significant Deficiency 2022
Pennsylvania College of Art & Design
PA
Cash Management Significant Deficiency
A control has been added to verify all information in G5 during future reconciliation processes.
A control has been added to verify all information in G5 during future reconciliation processes.
View Audit 45767
Finding 47500 (2022-009)
Material Weakness 2022
North Lawrence Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303
FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into ...
FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into place to ensure supporting documentation was attached to all reimbursements. Anticipated Completion Date: July 2022
View Audit 41189
Finding 47493 (2022-018)
Material Weakness 2022
North Lawrence Community Schools
IN
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303
FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a ser...
FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a series of checkpoints for federal grants. This includes multiple staff reviews and approvals prior to purchases. In addition, the reimbursement process includes multiple reviews and approvals prior to submission. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023. INDIANA STATE
View Audit 41189
Finding 47485 (2022-014)
Material Weakness 2022
North Lawrence Community Schools
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a pro...
FINDING 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a process for reviewing reimbursements and district expense records to ensure alignment. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023.
View Audit 41189
Finding 47477 (2022-007)
Material Weakness 2022
North Lawrence Community Schools
IN
Subrecipient Monitoring Cash Management Material Weakness § 200.207 § 200.303 § 200.305 § 200.334
FINDING 2022-007 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to cash management for the Special ...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to cash management for the Special Education Cluster (IDEA), the District?s Treasurer and Special Education Director will review all cash balances quarterly to verify compliance with the grant agreement. As of July 2022, internal controls were put into place to ensure supporting documentation was attached to all reimbursements. Anticipated Completion Date: March 2023
View Audit 41189
Finding 47452 (2022-004)
Material Weakness 2022
North Lawrence Community Schools
IN
Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment § 200.303 § 200.334
FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food S...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food Service account are kept in a labeled folder. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2022.
View Audit 41189 Questioned Costs: $1
Chateau De Notre Dame Facilities Corporation
LA
Cash Management HUD Housing Programs Reporting
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 residual receipts account deficiency will be funded in the amount of $12,494. Management will ...
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 residual receipts account deficiency will be funded in the amount of $12,494. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: December 13, 2022
View Audit 40880
Finding 47431 (2022-001)
Significant Deficiency 2022
Advocacy Center for Crime Victims and Children
TX
Internal Control / Segregation of Duties Cash Management Reporting § 200.303
Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to ...
Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. PERSON RESPONSIBLE FOR CORRECTION ACTION: Aleigh Ascherl, Executive Director CORRECTIVE ACTION PLANNED: The Center has implemented controls and taken steps to ensure a secondary review is in place. ANTICIPATED COMPLETION DATE: September 30, 2023
View Audit 53761
Finding 47420 (2022-001)
Significant Deficiency 2022
Oak Park School District
MI
Cash Management School Nutrition Programs
A plan to spend down the excess Food Service Fund balance was submitted and approved by the Michigan Department of Education Office of Health and Nutrition Services to be implemented during the FY 2023 school year by or before 6/30/2023. The Chief Operations Officer along with the Chief Financial Of...
A plan to spend down the excess Food Service Fund balance was submitted and approved by the Michigan Department of Education Office of Health and Nutrition Services to be implemented during the FY 2023 school year by or before 6/30/2023. The Chief Operations Officer along with the Chief Financial Officer will work together to ensure these plans are implemented.
View Audit 52979
Finding 47391 (2022-002)
Material Weakness 2022
Arizona Center for Disability Law
AZ
Cash Management Internal Control / Segregation of Duties
Finding 2022-002 Internal Controls over Major Programs Name of Contact: Karena A. Fuller, Director of Administration & Finance J.J. Rico, Chief Executive Officer Corrective Action: The Director of Administration and Finance and the administrative and finance assistant attended the NDRN conference fo...
Finding 2022-002 Internal Controls over Major Programs Name of Contact: Karena A. Fuller, Director of Administration & Finance J.J. Rico, Chief Executive Officer Corrective Action: The Director of Administration and Finance and the administrative and finance assistant attended the NDRN conference for fiscal staff. The conference educates fiscal staff on allocations, NOAs, and other fiscal and operation related topics from the Federal Award funders. During FY23, ACDL reduced the reimbursement requests and used amounts overdrawn in prior fiscal years to cover expenses. Anticipated Completion Date: 12/31/2023, ACDL is dedicated to thorough training of finance staff and reviewing finance policies to ensure the processes and procedures are being adhered to and are in accordance with the expectations of the funders.
View Audit 48991
Finding 47384 (2022-003)
Significant Deficiency 2022
Northland Lutheran Housing for the Elderly, Inc.
WI
Cash Management
Finding # 2022.003 View of Responsible Officials: Subsequent to yearend, the Project requested and was repaid from the affiliate. The Project will continue to monitor related party activity to ensure the Project does not pay reimbursements or advances to affiliates in excess of allowed expenditures...
Finding # 2022.003 View of Responsible Officials: Subsequent to yearend, the Project requested and was repaid from the affiliate. The Project will continue to monitor related party activity to ensure the Project does not pay reimbursements or advances to affiliates in excess of allowed expenditures. Responsible Party: Darrell Lancour Estimated Completion: March 31, 2023
View Audit 45901
County of Del Norte
CA
School Nutrition Programs Cash Management Reporting
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement...
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement as it relates to the National School Lunch Program. The County (Probation Department) is required to submit for reimbursement within 60 days following the last day of the month covered by the claim. Unfortunately due to staffing issues the Probation Department had to submit a late billing in June. This was the only billing that was past the 60 day required billing timeframe. Fortunately, this was the first and only time this has happened with this program. This delayed billing did not have any financial impact on the reimbursed amounts. The County Auditor-Controller has reached out to the Probation Department to discuss the cause of this delayed billing. If the Probation Department faces decreased staffing to the point they are delayed on program billings in the future the Auditor-Controller will assist as needed. Anticipated Completion date This corrective action plan has already been put in place. Responsible party Ultimately the County as an entity is responsible for all program activities but his particular program is 100% managed by the County Probation Department both fiscally and programmatically.
View Audit 51575
Northwest Ohio Voa Living Center, Inc. (corason Place)
LA
HUD Housing Programs Cash Management Reporting
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 excess funds were accrued to submit to HUD. Completion Date: August 15, 2022
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 excess funds were accrued to submit to HUD. Completion Date: August 15, 2022
View Audit 46621
No/aids Task Force D/b/a Crescentcare
LA
Allowable Costs / Cost Principles Cash Management Material Weakness
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible fo...
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible for corrective action: Annette LeBlanc, CFO
View Audit 46612
Finding 47299 (2022-001)
Significant Deficiency 2022
Henry County Medical Center
TN
Cash Management Reporting
2022-001 Recommendations: Policies and procedures over federal grant reporting be modified to ensure reports are prepared using complete and accurate information. Management should consider adjusting lost revenue calculations in future HRSA reporting periods. Actions: Henry County Medical Center...
2022-001 Recommendations: Policies and procedures over federal grant reporting be modified to ensure reports are prepared using complete and accurate information. Management should consider adjusting lost revenue calculations in future HRSA reporting periods. Actions: Henry County Medical Center owns a Rural Health Clinic and receives additional reimbursement from the State of Tennessee for treatment of Medicaid patients. This additional reimbursement is reported on internal financial statements as ?Other Operating Revenue.? When HRSA reporting was prepared these funds were not included as part of Net Patient Revenue thus impacting the loss of revenue calculation. HRSA reporting will be adjusted to reflect these additional payments as part of the loss of revenue calculation at the next HRSA reporting period date of March 31, 2023.
View Audit 51531
Carolina College of Biblical Studies
NC
Student Financial Aid Cash Management Reporting
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: ...
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The Common Origination and Disbursement System (?COD?) disbursement date did not agree with the disbursement date on accounts for five of the eight students receiving Federal Direct Loans and ten of the fourteen students receiving Federal Pell Grant funds in our sample. A total of twelve students were affected by this finding. Corrective Action Plan: The Vice President of Finance corrected the disbursement dates for the students in question in October 2022. Going forward, the Student Financial Aid Office and Business Office will coordinate the drawdown of funds, reporting to COD, and posting to student accounts. Anticipated Completion Date: The corrective action was completed in October 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614
View Audit 47703
Tecumseh Public Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Se...
Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Services The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 ? Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment.
View Audit 41272
Finding 47213 (2022-002)
Material Weakness 2022
Proviso Area for Exceptional Children
IL
Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management
Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 r...
Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not incurred by the District until July/August 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. The Staff Accountant will verify the expensed items were received and paid, print the support, and have the Business Manager/CSBO sign the report for reimbursement. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Sherry Reynolds-Whitaker Management Response: See above
View Audit 53507
Finding 47202 (2022-001)
Significant Deficiency 2022
Santa Monica New Hope Courtyard Apartments 122-Hd046-Wpd-Np
CA
Questioned Costs HUD Housing Programs Special Tests & Provisions
Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telep...
Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone number: 323-838-8556 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2022-001 Comments on Finding and Recommendation: The Corporation's required deposit of $34,324 to the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Action(s) taken or planned on the finding: Management deposited $34,324 into the residual receipts fund on November 8, 2021.
View Audit 53554 Questioned Costs: $1
University of Pennsylvania
PA
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.207 § 200.305
The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that ...
The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that variations remain in the interpretation of the cash management compliance requirement. For example, on October 20, 2017, the Council On Governmental Relations (COGR) wrote a letter to the Office of Financial Management expressing concern that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management as currently written in 2 CFR Part 200.305(b). COGR?s position is that the Compliance Supplement should be revised to conform with the cash management requirements as written in 2 CFR 200.305(b). The University agrees with COGR?s position and believes the language in the Compliance supplement leads to an unrealistic and unreasonable administrative burden for universities and possibly a reconfiguration of smoothly running electronic process or a complete replacement of electronic processes with an inefficient, manual one in efforts to ensure each vendor has been paid prior to requesting reimbursement from the sponsoring agency. The University will continue to monitor the OMB interpretation of the Cash Management requirements. For FY22, we note that the overall number of exceptions has decreased. Furthermore, the payments identified as exceptions in the FY22 audit were almost all made to vendors within our institutional standard terms of net 45 days, with the exception of 1 which was made 51 days after the request for reimbursement. The Office of Research Services remains committed to ensuring that the federal government is not unfairly disadvantaged by our processes. To that end, during the fall of 2022, the University implemented certain enhancements to further minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. A custom process was implemented in the University?s financial system to update payment terms to `immediate? for vendor invoices on Line of Credit sponsored awards. In addition, the University added a new metric to the reporting dashboard for its Procure-to-Pay system to specifically highlight Purchase Order invoices for sponsored awards which were on hold, to assist the university business and grant managers in prioritizing the resolution of those holds preventing 2 invoices on sponsored awards from being paid immediately. We expect to see the impact of these enhancements in the FY23 audit.
View Audit 53797
Finding 47184 (2022-002)
Significant Deficiency 2022
Broad Top Township
PA
Internal Control / Segregation of Duties Cash Management Reporting
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.
View Audit 52823
Finding 47178 (2022-001)
Material Weakness 2022
Mercy Haven Inc.
NY
Cash Management HUD Housing Programs Reporting
Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.
Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.
View Audit 52449
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