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Corrective Action Plans

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Finding 45439 (2022-001)
Significant Deficiency 2022
Vital Connections of the Midlands, Inc.
SC
Allowable Costs / Cost Principles Cash Management Significant Deficiency
Management agrees with the recommendation that drawdown requests be reconciled to the general ledger and will implement this in the current fiscal year.
Management agrees with the recommendation that drawdown requests be reconciled to the general ledger and will implement this in the current fiscal year.
View Audit 45413
Finding 45420 (2022-003)
Significant Deficiency 2022
School District of La Crosse
WI
Internal Control / Segregation of Duties Cash Management HUD Housing Programs
2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Explanation of disagreement with au...
2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, & 10.559 Recommendation: We recommend the District update policies related to school nutrition reporting to ensure they have appropriate reviews that would prevent or detect errors or fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School Nutrition Supervisor and Supervisor of Finance approve all expense transactions on an ongoing basis. By the third week of each month, a designated Accounting Assistant runs financial reports used to prepare the monthly school nutrition program claims. The Budget Manager has not approved the claims prior to submission, which has been the practice for all other District programs. Effective July 1, 2022, the accounting assistant schedules a meeting with the School Nutrition Supervisor to review each monthly claim, clarify questions and adjust if needed, prior to submitting a claim to DPI. Name(s) of the contact person(s) responsible for corrective action: Davita Jo Molling, Supervisor of Finance Planned completion date for corrective action plan: July 1, 2022
View Audit 45998
Finding 45395 (2022-002)
Material Weakness 2022
Edgerton Local School District
OH
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.514
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.
View Audit 39840
Finding 45348 (2022-003)
Material Weakness 2022
The Chidlren's Clinic, Serving Children and Their Families
CA
Allowable Costs / Cost Principles Cash Management
Response to 2022-003 Due to COVID-19, the completion of the capital project had been delayed several times beyond the original grant end date. The extension request was submitted before the end date of the grant ? December 31, 2021, however due to the year-end holiday season no response was receive...
Response to 2022-003 Due to COVID-19, the completion of the capital project had been delayed several times beyond the original grant end date. The extension request was submitted before the end date of the grant ? December 31, 2021, however due to the year-end holiday season no response was received in a timely manner. Hence, the organization identified 100% of the grant expenditures and drew down the remaining funds. After receiving clear guidance from the HRSA program manager, some funds were returned as advised and drawn later upon completion of the project. Management will closely monitor cash management requirements specified by each grant. Contact person responsible for corrective action: Eden Ballatan, CFO Anticipated Completion Date: 6/30/2023
View Audit 46929
County of Cumberland
NC
Questioned Costs Subrecipient Monitoring Cash Management
Finding 2022-002 Name of contact person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: All cases will utilize guidance provided by Treasury to determine eligibility and will clearly document and store all copies of evidence to support ...
Finding 2022-002 Name of contact person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: All cases will utilize guidance provided by Treasury to determine eligibility and will clearly document and store all copies of evidence to support the elig1ibility determination to issue payments. This will also be clearly documented as to the evidence gathered in the case file for each determination. Proposed Completion Date: February 28, 2023.
View Audit 44675 Questioned Costs: $1
Finding 45315 (2022-003)
Material Weakness 2022
Montgomery County
IN
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal c...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal controls. Anticipated Completion Date: 09/2023
View Audit 40738
Northwest Essex Community Healthcare Network
NJ
Cash Management
Finding #2022-01 - The Organization requested three drawdowns during the fiscal year for $1,500,000. The expenditure reports provided only indicates $1,381,913.63 as spent. Excess drawdowns in the amount of $118,086.37 were reported as deferred revenue on the financial statements. Recommendation ...
Finding #2022-01 - The Organization requested three drawdowns during the fiscal year for $1,500,000. The expenditure reports provided only indicates $1,381,913.63 as spent. Excess drawdowns in the amount of $118,086.37 were reported as deferred revenue on the financial statements. Recommendation - The Organization develops policies, procedures and controls to ensure compliance with SAMHSA financial management requirements referenced in Title 45 in the Electronic Code of Federal Regulations (E-CFR), Part 74.21 and Part 92.20. Method of Implementation - Once developed and approved, policies related to compliance with SAMHSA Grantee Financial Management requirements will be distributed to staff. A supervisory meeting will be held with NECHN Financial departmental staff to review the policies and ensure understanding. Person Responsible for - Finance Director Michael Cortese and CFO Betty Hogan. Completion Date - April 25, 2023.
View Audit 51998
Northern Burlington Regional School District
NJ
Cash Management School Nutrition Programs
Purchase Needed Equipment
Purchase Needed Equipment
View Audit 50992
Finding 45257 (2022-001)
Material Weakness 2022
Roncalli Apartments, Inc.
ME
HUD Housing Programs Cash Management Reporting
Name of Auditee: Roncalli Apartments, Inc. HUD Auditee Identification Number: 024-EE085 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2022-0...
Name of Auditee: Roncalli Apartments, Inc. HUD Auditee Identification Number: 024-EE085 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2022-001: a. Comments on the Finding: We concur that the required deposit of surplus cash to the residual receipts account that was to be made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021, or FY 2022, resulting in underfunding of the residual receipts account of $38,308. b. Action Taken or Planned on the Finding: The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution with anticipated resolution by October 31, 2022. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2021-001: The project had insufficient cash to make the required deposit. Contact Person: Mike Pease, Executive Director, DBH Management, Inc.
View Audit 47027
Finding 45256 (2022-004)
Significant Deficiency 2022
Coxsackie-Athens Central School District
NY
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
The Independent External Audit for the fiscal year ended June 30, 2022 included finding #2022-004 in which the District was cited as recording expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, wh...
The Independent External Audit for the fiscal year ended June 30, 2022 included finding #2022-004 in which the District was cited as recording expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, which resulted in an overstatement of expenditures under the ECF program and an understatement of expenditures on the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief - 3 program. This finding is new to the District as of the 2021-22 Audit and is not a repeat finding. The cause for this finding is the need to reclassify expenditures, amounting to $65,260. The District has recorded these expenditures, of "local share" in the Emergency Connectivity Fund (ECF) budget line. These expenditures should have been expended from the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief - 3 budget line, as that is where the "local share" was expended. During the 2021-22 Fiscal Year, the School District worked with eRate Central to complete an application totaling $746,356, all of which were approved and committed by the FCC. While the District received this substantial commitment of funds to purchase earmarked technology equipment, the District was also responsible for a local share of some, but not all, devices. These local funds were being paid out of the ARP ESSER 3 Grant, out of a section earmarked for technology purchases. To mitigate findings, such as #2022-004 in the subsequent years, the District will record expenditures properly, using the appropriate budget codes. The District will review its expenditure budget lines and will monitor its usage of Federal Funds more closely. Anticipated Completion Date for Finding 2022-004: October 21, 2022 Person{s) Responsible for Corrective Action: Ryan Palmer & Marianne Romito
View Audit 47023 Questioned Costs: $1
Finding 45254 (2022-001)
Material Weakness 2022
St. Francis Apartments, Inc.
ME
HUD Housing Programs Cash Management Reporting
Name of Auditee: St. Francis Apartments, Inc. HUD Auditee Identification Number: 024-EE142 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 202...
Name of Auditee: St. Francis Apartments, Inc. HUD Auditee Identification Number: 024-EE142 Name of Audit Firm: Otis Atwell Period Covered by the Audit: For the Year Ended June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: 1. Finding 2022-001: a. Comments on the Finding: We concur that the required deposit of surplus cash to the residual receipts account that should have been made in FY 2019 was not made in either FY 2019, FY 2020, FY 2021 or FY 2022, resulting in underfunding of the residual receipts account of $22,643. b. Action(s) Taken or Planned on the Finding: The project had insufficient cash to make the required deposit. Management is in consultation with the HUD representative for an acceptable solution. B. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings and Questioned Costs: 1. Finding 2021-001: Unresolved. Management is in consultation with the HUD representative for an acceptable resolution. Contact Person: Mike Pease, Executive Director, DBH Management, Inc.
View Audit 43874
North Polk Community School District
IA
Cash Management Reporting
The District will provide additional training for those involved in the reporting process, and will also add an additional level of review prior to submitting claims for reimbursement.
The District will provide additional training for those involved in the reporting process, and will also add an additional level of review prior to submitting claims for reimbursement.
View Audit 44027
Finding 44823 (2022-001)
Significant Deficiency 2022
Cit of Richmond
CA
Cash Management Subrecipient Monitoring Reporting
Finding Reference Number: SA2022-001 Failure to Maintain Proper Documentation (Significant Deficiency) Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants ? Public Assistance Named of Federal Agency: U.S. Department of Homeland Security Federal Award Identification Number: F...
Finding Reference Number: SA2022-001 Failure to Maintain Proper Documentation (Significant Deficiency) Assistance Listing Number: 97.036 Assistance Listing Title: Disaster Grants ? Public Assistance Named of Federal Agency: U.S. Department of Homeland Security Federal Award Identification Number: FEMA-4308-DR-CA Name of pass-through Entity: California Office of Emergency Services Name(s) of the contact person: Nickie Mastay, Daniel Chavarria Corrective Action Plan: Since noting the deficiencies, the Public Works Department has successfully hired a new Public Works Director, a new Deputy Public Works Director, project managers, and support staff to improve and adhere to necessary grant reporting and reimbursement with proper supporting documentation. Management has assigned a team to review and track all grants monthly, including the Via Verdi project. All team members will be trained on grant reporting and drawdown, and reminders set in their calendars to ensure these tasks are completed in a timely manner. Anticipated Completion Date: Fiscal Year 23-24
View Audit 45353
Finding 44790 (2022-067)
Significant Deficiency 2022
State of Oregon
OR
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
2022-067 Oregon Department of Education Ensure accuracy of federal reporting Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C Education Stabilization Fund (COVID-19) Federal Award Numbers and Years: S425C200048; 2020 (COVID-19) Compliance Requireme...
2022-067 Oregon Department of Education Ensure accuracy of federal reporting Federal Awarding Agency: U.S. Department of Education Assistance Listing Number and Name: 84.425C Education Stabilization Fund (COVID-19) Federal Award Numbers and Years: S425C200048; 2020 (COVID-19) Compliance Requirement: Reporting Type of Finding: Significant Deficiency; Noncompliance Prior Year Finding: N/A Questioned Costs: N/A Criteria: 2 CFR 200.302(b); 2 CFR 200.303(a) Federal regulations require that federal reports include all activity of the reporting period and be supported by applicable accounting records. Federal regulations also require that the department file a separate report for the Governor?s Emergency Education Relief (GEER) expenditures for the period ending June 30, 2021. The department reported GEER information for the local education areas (LEAs) related to the comprehensive distance learning grant program. LEAs submit reimbursement to the department and this information is tracked in an excel database. The database includes various information, including funding types, dates, and amounts. During FY 2022, the department completed the reports using the database, but incorrectly filtered the data so some expenditures were not captured. This resulted in an underreporting of GEER expenditures by $13.9 million. We recommend department management ensure that accurate expenditure data is submitted to the federal government for federal reporting. MANAGEMENT RESPONSE: We agree with this recommendation. ODE has noted the mistake in data filtering and will remedy to ensure accurate expenditure reporting this year. Annual reporting for GEER will enable this error to be corrected moving forward. Anticipated Completion Date: June 22, 2023 Contact: Cynthia Stinson, Senior Manager of Federal Investments & Pandemic, Renewal Effort, OTLA
View Audit 45093
Mid-America Arts Alliance
MO
Cash Management § 200.302
Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance Anticipated Completion Date: November 30, 2022 Corrective Action Plan: The Director of Finance will document expected expenditures tied to advance drawdowns from NEA grants. These expenditures will be monitored t...
Personnel Responsible for Corrective Action: Ivan Lundberg, Director of Finance Anticipated Completion Date: November 30, 2022 Corrective Action Plan: The Director of Finance will document expected expenditures tied to advance drawdowns from NEA grants. These expenditures will be monitored to ensure that they are completed within 30 days of the advance request. M-AAA will receive approval from the NEA if any expenditures are expected to exceed the 30 day time limit.
View Audit 39274
Finding 44601 (2022-001)
Significant Deficiency 2022
Bellwood School District 88
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
The District will create better meal claim tracking procedures and create a summary spreadsheet to more easily report meal claims on a monthly basis.
The District will create better meal claim tracking procedures and create a summary spreadsheet to more easily report meal claims on a monthly basis.
View Audit 46026 Questioned Costs: $1
Finding 44592 (2022-001)
Significant Deficiency 2022
Adna School District No. 226
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 985...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 98522 (360)748-0362 Corrective action the auditee plans to take in response to the finding: The District concurs and will review the current and future year?s indirect cost rates for ESSER re-imbursements. Anticipated date to complete the corrective action: Completed
View Audit 45725 Questioned Costs: $1
Finding 44580 (2022-001)
Significant Deficiency 2022
South Shore Child Guidance Association, Inc.
NY
Cash Management Internal Control / Segregation of Duties
Audit Finding Reference Number: 2022-0{) Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission i...
Audit Finding Reference Number: 2022-0{) Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior submission. Claim form and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items claimed as well as appropriateness for the particular federal grant. CFO will then provide final authorization in writing to both grants accountant and controller at which time claim for reimbursement can be submitted by grant accountant.
View Audit 38529
Town of Wayland
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
RE: Finding 2022-003, Document Policies and Procedures over Federal Grants. To whom is may concern, The Town of Wayland Town Managers Office has prepared the documentation for procedures over Federal Grants. The Town of Wayland is now in compliance with this requirement. Sincerely, Brian Keveny Fina...
RE: Finding 2022-003, Document Policies and Procedures over Federal Grants. To whom is may concern, The Town of Wayland Town Managers Office has prepared the documentation for procedures over Federal Grants. The Town of Wayland is now in compliance with this requirement. Sincerely, Brian Keveny Finance Director Town of Wayland, Ma.
View Audit 46584
Finding 44542 (2022-003)
Significant Deficiency 2022
Norwood School District No. 63
IL
Subrecipient Monitoring Cash Management Significant Deficiency § 200.305
Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquid...
Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. 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: July 31, 2022 Name of Contact Person: Jake Flowers, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.
View Audit 45033
City of Fennville, Michigan
MI
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking
Finding Number: 2022-004 Condition: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. Planned Corrective Action: The City has adopted a number of financial policies that address this finding on 04/17/23. Contact person r...
Finding Number: 2022-004 Condition: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. Planned Corrective Action: The City has adopted a number of financial policies that address this finding on 04/17/23. Contact person responsible for corrective action: Kathryn Beemer, City Administrator Email: kbeemer@fennville.com Office Phone: 269-561-8321 Cell Phone: 269-543-2645 Anticipated Completion Date: 04/17/23
View Audit 51804
Finding 44471 (2022-002)
Material Weakness 2022
City of Fennville, Michigan
MI
Questioned Costs Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.400
Finding Number: 2022-002 Condition: We examined $1,746,599 of federal funds reimbursed to the City from the State Revolving Fund award during the year. Management informed us and we verified that $134,102 of reimbursements were for ineligible construction costs as these amounts were bid alternate...
Finding Number: 2022-002 Condition: We examined $1,746,599 of federal funds reimbursed to the City from the State Revolving Fund award during the year. Management informed us and we verified that $134,102 of reimbursements were for ineligible construction costs as these amounts were bid alternates that were not allowed uses of the federal award. Further, management informed us and we verified that $17,253 of federal reimbursements were received for a duplicate construction invoice. Further, as a result of reviewing the ineligible costs, management found that in fiscal year 2021, ALN 66.458 included $5,768 in ineligible expenditures, and the overall total expenditures was understated by $184,073. In addition, ALN 14.228 had expenditures of $229,554 that were understated in fiscal year 2021, and ALN 10.760 had expenditures totaling $81,228 that were understated in fiscal year 2021. Planned Corrective Action: The City adopted an allowable cost policy on 04/17/23. Contact person responsible for corrective action: Kathryn Beemer, City Administrator Email: kbeemer@fennville.com Office Phone: 269-561-8321 Cell Phone: 269-543-2645 Anticipated Completion Date: 04/17/23
View Audit 51804 Questioned Costs: $1
Finding 44468 (2022-008)
Significant Deficiency 2022
The Fredric Rieders Family Foundation
PA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, Wi...
Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, WizeHive, a project management application, has been implemented to track grant and contract spending and invoicing. Accounting and Operations. Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC
View Audit 51950
Finding 44422 (2022-002)
Significant Deficiency 2022
Grace Place for Children and Families, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.3
U.S. Department of Education 2022-002 21st Century Community Learning Centers ? Assistance Listing No. 84.287C Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. ...
U.S. Department of Education 2022-002 21st Century Community Learning Centers ? Assistance Listing No. 84.287C Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new Chief Financial Officer was hired in March 2022 with appropriate expertise to evaluate financial reporting processes and controls. Additional controls over the preparation of financial statements to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP have been implemented.. Name(s) of the contact person(s) responsible for corrective action: Jerri Kautsky Planned completion date for corrective action plan: completed as of date of audit report, December 8, 2022. If the U.S. Department of Education has questions regarding this plan, please call Jerri Kautsky, CFO, at 239-255-7223.
View Audit 52659 Questioned Costs: $1
Finding 44420 (2022-002)
Significant Deficiency 2022
Boys and Girls Clubs of the Coastal Plain, Inc.
NC
Reporting Cash Management
Audit Finding: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. The SEFA was ...
Audit Finding: The Schedule of Expenditures of Federal Awards (SEFA) is prepared using source information other than the financial reports generated by the accounting system. As a result, the Organization's internally prepared SEFA did not agree to the Organization's financial records. The SEFA was prepared and reconciled to the amount of cash drawdowns for the year rather than total expenditures incurred for the year. This could result in a material misstatement in the SEFA. Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completeness to identify any errors and maintain proper internal controls over the preparation of the SEFA. Corrective Action Taken: Management has hired an individual who specializes in federal programs who will be responsible for reviewing the SEFA in the future. The CFO will also have the Senior Accountant review the SEFA for correctness prior to submission! Expected Completion Date: June 30, 2023
View Audit 52410
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