Corrective Action Plans

Finding 23380 (2022-001)

None 2022

Hollis-Brookline Cooperative School District

NH

Allowable Costs / Cost Principles Cash Management School Nutrition Programs

Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down pla...

Finding Summary: The Hollis Brookline Cooperative School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $395,282. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down plan for reducing the Food Service Fund Balance to compliance level during the 2022-23 fiscal year, and has submitted the plan to the State of New Hampshire Department of Education for approval. Anticipated Completion Date: June 30, 2023

View Audit 23711

Finding 23369 (2022-002)

Significant Deficiency 2022

Fdny Foundation, Inc.

NY

Cash Management Eligibility Reporting § 200.512

The Foundation agrees with and has implemented the recommendation. The Foundation already has a reporting calendar to ensure timely filings and will add dates to review total federal expenditures to the calendar.

View Audit 18766

Finding 23368 (2022-001)

Significant Deficiency 2022

Fdny Foundation, Inc.

NY

Allowable Costs / Cost Principles Cash Management Eligibility

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

View Audit 18766

Finding 23356 (2022-006)

Significant Deficiency 2022

Countryside Public Health

MN

Reporting Internal Control / Segregation of Duties Cash Management

2022-006 CONTROLS OVER REPORTING AND CASH MANAGEMENT (PREVIOUSLY 2021-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-T...

2022-006 CONTROLS OVER REPORTING AND CASH MANAGEMENT (PREVIOUSLY 2021-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Countryside Public Health Service will implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Name of the contact person responsible for corrective action plan: Liz Auch, Administrator Planned completion date for corrective action plan: December 31, 2023

View Audit 18609

Finding 23286 (2022-001)

Material Weakness 2022

University Hospital

NJ

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.305 § 200.404 § 200.502

View of Responsible Official Management agrees with the auditor?s recommendation and will strengthen procedures on the preparation and review of ROE and the SEFA to ensure the correct amount of expenditures allowable for reimbursement are reported. Management will confirm agreement between the quart...

View of Responsible Official Management agrees with the auditor?s recommendation and will strengthen procedures on the preparation and review of ROE and the SEFA to ensure the correct amount of expenditures allowable for reimbursement are reported. Management will confirm agreement between the quarterly ROE and the general ledger at that time prior to submitting for reimbursement. Further, management is correcting the reimbursement report for the quarter ending March 31, 2023, to account for the $409,485 of questioned costs.

View Audit 22203 Questioned Costs: $1

Finding 23271 (2022-006)

Significant Deficiency 2022

Greenwood School District

WI

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster ...

Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster during the fiscal year and properly retain the documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process was completed in the fall of 2022. The person handling this for 2021-22 didn?t complete this process because lunches and breakfasts were all free.. Name(s) of the contact person(s) responsible for corrective action: Lisa Hinker Planned completion date for corrective action plan: Fall of 2022

View Audit 18647

Finding 23221 (2022-001)

Significant Deficiency 2022

City of Berwyn, Illinois

IL

Allowable Costs / Cost Principles Cash Management Reporting

September 28, 2023 John Wysocki Partner GW & Associates PC 4415 West Harrison, Suite 434 Hillside, IL 60162 Re: Finding 2022-001: Controls of Financial Reporting- Illinois Environment Protection (IEPA) Loan Program Dear John, Please find our corrective action plan exp...

September 28, 2023 John Wysocki Partner GW & Associates PC 4415 West Harrison, Suite 434 Hillside, IL 60162 Re: Finding 2022-001: Controls of Financial Reporting- Illinois Environment Protection (IEPA) Loan Program Dear John, Please find our corrective action plan explained below related to finding 2022-001. Corrective Action Plan: The City will produce the reporting recommended in the finding which includes a detailed listing of invoices related to each Federal project. As noted in the finding, the City had organized and reported IEPA loan contractor expenditures in compliance with Illinois state regulations. However, the supporting documentation for these expenditures should also have been organized and prepared for review by Auditors in accordance with Federal guidelines. Going forward, the City will process and organize future IEPA contractor invoices and documentation according to both State and Federal grant requirements and provide the necessary reports needed for audit. Responsible Person: Finance Director, Ben Daish; Public Works Director, Robert Schiller Expected Completion Date: Fall 2023 through Spring 2023 Respectfully Submitted Ben Daish Finance Director

View Audit 26237

Finding 23208 (2022-001)

Significant Deficiency 2022

Harlem Consolidated School District #122

IL

Cash Management Reporting School Nutrition Programs

Harlem Consolidated School District 122 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For October, December, February, and April, there were variances between the support for meal counts maintained by the Distr...

Harlem Consolidated School District 122 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For October, December, February, and April, there were variances between the support for meal counts maintained by the District and the number of meals claimed by the District. Plan: The District will create a process in which the elementary buildings will enter their hand tallied breakfast meal counts into a shared spreadsheet daily, and upload the backup documentation weekly. The administrative assistant will review the documents and compile the total meal counts to be entered into WINS monthly. The Director of Food and Nutritional Services will review and verify the compiled information, sign off on the totals and submit the claim to the State. Anticipated Date of Completion: January 2023 Name of Contact Person: Josh Aurand, Chief School Business Official (815) 654-4500

View Audit 22459

Finding 23193 (2022-001)

None 2022

Vaya Health

NC

Questioned Costs Cash Management

2022-001 Block Grants for Community Mental Health Services ? CFDA No. 93.958 Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There i...

2022-001 Block Grants for Community Mental Health Services ? CFDA No. 93.958 Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization?s Finance Department will implement a process to audit employee travel reimbursements in order to ensure employees are paid in accordance with the Organization?s policy. Additionally, the Organization will simplify its policy to reflect a flat per diem rate rather that a rate specific to the area traveled to reduce the risk of error related to calculation complexity. On July 27th, 2021, the Organization implemented an additional level of review of Executive Leadership Team (ELT) employee expense reports. The specific incident that resulted in a finding related to an ELT employee expense report that was processed prior to date this change was implemented. Name of the contact person responsible for corrective action: Larry Hill CFO Planned completion date for corrective action plan: 12/31/22

View Audit 19607 Questioned Costs: $1

Finding 23166 (2022-001)

Material Weakness 2022

Adventist Health System Sunbelt Healthcare Corporation

FL

Reporting Cash Management Eligibility § 200.303

Finding 2022-001 ? Activities Allowed or Unallowed, Eligibility, and Special Tests and Provisions Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 T...

Finding 2022-001 ? Activities Allowed or Unallowed, Eligibility, and Special Tests and Provisions Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 Testing for the Uninsured Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 01/01/2022?3/31/2022 Views of responsible officials and planned corrective actions: Management agrees with the finding. Our standard procedure is to verify insurance coverage for all patients. We believe in instances where documentation was not maintained to evidence that additional insurance verification procedures were performed in addition to the standard patient inquiry, such instances were a documentation error and not a process issue. Since the federal program has ended, no further action will be taken. Management has noted that in certain instances, patients identify themselves as uninsured but following their date of service, AdventHealth identified that the patient either had insurance coverage or was eligible for Medicaid. AdventHealth was not aware that the patient had insurance coverage and requested reimbursement from HRSA, prior to AdventHealth identifying insurance coverage. AdventHealth has processed a refund to HRSA, in instances where reimbursement was received from another payer or another payer was available to provide reimbursement. Documentation was established effective September 30, 2022, to evidence the operating effectiveness of internal controls in place over balance billing. Responsible official: Stacey Wilson, Director Grants Management

View Audit 18245

Finding 23162 (2022-004)

Material Weakness 2022

City of Beaveron

MI

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Cash Management

The City of Beaverton respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Quast, Janke & Company 1010 N Johnson St Bay City, MI 48708 ...

The City of Beaverton respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Quast, Janke & Company 1010 N Johnson St Bay City, MI 48708 Audit Period: June 30, 2022 Contact person responsible for Corrective Action Kimberly Hines, City Manager The findings from the June 30, 2022 schedule of findings and questions costs are detailed in the schedule above. The findings are numbered consistently with the numbers assigned in the schedule. 2022-004 Written Policies Required by the Uniform Guidance Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Action Taken: The City has been provided an example of appropriate policies to use as a guide in updating their written policies. City management is currently working on updating all current procedures and policies to ensure that they are compliant with Uniform Guidance for all current and future Federal Awards. Anticipated Completion Date: June 2023

View Audit 18000

Finding 23155 (2022-010)

Significant Deficiency 2022

Cleary University

MI

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

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student ...

2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student balances. Of the 40 students tested, two students were identified where the incorrect outstanding balance was used to calculate the student emergency aid grant, and one student was identified who was awarded emergency aid, however, the award was not paid to the student. As a result of this condition, the University overdrew funds from G5 in the total amount of $800 and failed to pay award to a student in the amount of $500. Auditor Recommendation. We recommend that the University implement procedures to review reconciliations for accuracy. Corrective Action: The University acknowledges this was an oversight and has put a new procedure in place that will identify this type of error and correct it sooner. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/12/2023

View Audit 23264

Finding 23154 (2022-009)

Significant Deficiency 2022

Cleary University

MI

Cash Management Reporting Significant Deficiency

2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being repor...

2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being reported on the University's website. In July 2021, a lump sum amount was recorded to the books and records for an amount equal to the University's HEERF III institutional grant award ($584,212), and actual amounts expended were not monitored. As a result of this condition, the University did not fully comply with the requirements of the HEERF grants. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action: The University understands that the HEERF funds should have been recorded as revenue and expense items even if all the funds were being given directly to students. This procedure has been documented in our Standard Operating Procedures and the error will not occur again. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/31/2022

View Audit 23264

Finding 23122 (2022-002)

Significant Deficiency 2022

Parallax Advanced Research Corporation

OH

Cash Management Procurement, Suspension & Debarment

As a self-funded non-profit, management of cash is one of our highest priorities. The majority of our subcontractor invoices are ordinarily paid within 30 days of the submission of Parallax?s payment request to the government. This is consistent with the results of the audit. To remediate the situat...

As a self-funded non-profit, management of cash is one of our highest priorities. The majority of our subcontractor invoices are ordinarily paid within 30 days of the submission of Parallax?s payment request to the government. This is consistent with the results of the audit. To remediate the situation, management is working to increase the line of credit (LOC) which will facilitate earlier payments to suppliers. One of the gating items, is the completion of this annual financial audit. Once submitted, our bank will review and, if acceptable, process our request. Indications are that the bank will increase our LOC. Projected Completion: Jan 30, 2023.

View Audit 23289

Finding 23064 (2022-001)

Significant Deficiency 2022

Idaho State University

ID

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster - Cash Management Assistance Listing Number: 84.007/84.033/84.038/84.063/84.268 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document that the Cash Management draw...

Student Financial Assistance Cluster - Cash Management Assistance Listing Number: 84.007/84.033/84.038/84.063/84.268 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: ISU should implement formal review procedures to document that the Cash Management drawdown reviews are being performed to correct errors in a timely manner and to minimize the likelihood of errors going undetected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process was implemented that includes the approval of the Controller prior to G5 federal financial aid draws. Name(s) of the contact person(s) responsible for corrective action: Angie Dobbins, Controller Planned completion date for corrective action plan: June 2022

View Audit 22380

Finding 23054 (2022-003)

Material Weakness 2022

Texas City Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, dir...

2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, director of finance, and assistant superintendent of business and operations, and superintendent at a minimum. All approving staff have attended federal programs training including ESSER training. Since the questioned costs went through the established approval procedures, all staff with responsibility of approving grant purchases will attend additional training on allowable costs including a refresher training each semester beginning with the Spring 2023 semester. Training should be continuous and ongoing since question-and-answer documents are constantly updated and changed. To address the specific finding in the audit, the director of finance will establish pre-paid accounts in the general fund that will be used to record subscriptions and contracts that extend beyond the current fiscal year. At the end of the fiscal year, the director of finance will move expenditures associated with the fiscal year to the grant through a journal entry. In addition, the pre-paid account will be reconciled with the balance of each subscription identified in the reconciliation. The list of pre-paid subscriptions and the journal entry will both be reviewed and approved by the assistant superintendent of business and operations as a part of newly established operating procedures. Estimated Completion Date: January 2023 Management Contact: Margaret Lee

View Audit 18283 Questioned Costs: $1

Finding 23005 (2022-002)

Material Weakness 2022

Dekalb County Eastern Community School District

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dawn Mason and Dana Hedges Contact Phone Number: 260-868-2125 Views of Responsible Official. We agree with the finding. Description of Corrective Action Plan: The Food Service Director with prepare the monthly sponsor claims for reim...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dawn Mason and Dana Hedges Contact Phone Number: 260-868-2125 Views of Responsible Official. We agree with the finding. Description of Corrective Action Plan: The Food Service Director with prepare the monthly sponsor claims for reimbursement. The Eastside Manager will review and sign off on the claims. The Food Service Director will submit the claims to the Indiana Department of Education after review by the Eastside Manager. Anticipated Completion Date: Ongoing - The Food Service Director and Eastside Manager will review and initial the monthly sponsor claims for reimbursement starting with the most recent month that requires submission.

View Audit 27017

Finding 22994 (2022-005)

Significant Deficiency 2022

Neoga Cusd 3

IL

Questioned Costs Procurement, Suspension & Debarment Cash Management

Corrective Action Plan Finding No.: 2022-_ 005__ Condition: The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. ...

Corrective Action Plan Finding No.: 2022-_ 005__ Condition: The District's expenditure reports were not reviewed by someone independent of the preparer and the District's June 30, 2022 expenditure reports included expenditures paid subsequent to June 30, 2022. Plan: The District should assign an employee independent of the preparer to review the District's expenditure reports prior to submission to ensure that expenditures are only claimed for reimbursement subsequent to their payment. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Kevin Haarman Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22831 Questioned Costs: $1

Finding 22988 (2022-005)

Significant Deficiency 2022

Lakeland Union High School

WI

School Nutrition Programs Cash Management Reporting

Child Nutrition Cluster Reporting Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...

Child Nutrition Cluster Reporting Recommendation: We recommend that the District review its internal controls and designate an individual other than the preparer to review and approve any grant claims. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The business manager will sign off on claim submissions to very accuracy for monthly claims so there are two sets of eyes on the claims to maintain accuracy. Name(s) of the contact person(s) responsible for corrective action: Edward Then, Business Manager Planned completion date for corrective action plan: 6/30/2023

View Audit 22792

Finding 22974 (2022-001)

Material Weakness 2022

Isaac Elementary School District No. 5

AZ

Procurement, Suspension & Debarment Cash Management Material Weakness

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Education Stabilization Fund 84.425D 84.425U Emergency Connectivity Fund 32.009 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Complet...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Education Stabilization Fund 84.425D 84.425U Emergency Connectivity Fund 32.009 Contact Person: Lynn Lang, Chief Financial Officer Anticipated Completion Date: June 30, 2023 Planned Corrective Action: The expenditures were eligible to be moved to the ECF for reimbursement. They originally occurred in the District Additional Assistance Fund. The journal entry was not posted until the audit due to a misunderstanding by the Chief Financial Officer. In the future, the District will ensure complete understanding of the requirements of all federal funding received.

View Audit 23146

Finding 22972 (2022-002)

Significant Deficiency 2022

Gateway Community Services, Inc.

FL

Cash Management Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCIES: 2022-001, 2022-002 Name of contact person: Candace Hodgkins, Ph.D., LMHC, CEO Corrective action: Management agrees with these findings. Many reports have been created to catch a variety of errors over the course of the year, and these reports are disseminated to staff on a ...

SIGNIFICANT DEFICIENCIES: 2022-001, 2022-002 Name of contact person: Candace Hodgkins, Ph.D., LMHC, CEO Corrective action: Management agrees with these findings. Many reports have been created to catch a variety of errors over the course of the year, and these reports are disseminated to staff on a daily basis. Additional reports are developed as issues are identified. Billing staff have been provided re-training in the usage of the electronic health record as recently as April 2022, which should alleviate setup issues with the coverage plans in the client account. To prevent billing to the wrong funding/program, billing staff will review the charges on a daily basis to spot incorrect amounts, incorrect assignment of the liability, or other errors that may arise. Each month end, data is reconciled with the KIS state data system and Invoice submitted to LSF. Any issues are corrected up to the time the invoice is approved. Finance will continue to monitor the amounts paid on the invoice match the units submitted at the point of time the month was closed. Corrections will be made in the year-to-date data submission sent in the following month if identified after a month end close.

View Audit 23081

Finding 22788 (2022-003)

Significant Deficiency 2022

Kent City Community Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Finding 2022-003: Significant Deficiency - Excess Fund Balance 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 t...

Finding 2022-003: Significant Deficiency - Excess Fund Balance 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. District Contact Person: Bill Crane, Superintendent. Date of Completion: June 30, 2023.

View Audit 26285

Finding 22784 (2022-001)

None 2022

North Greenville University

SC

Cash Management Student Financial Aid Matching / Level of Effort / Earmarking

Cash Management Planned Corrective Action: As noted from review of previous audits, we do not typically have issues with cash management, as we carefully review student disbursement reports prior to drawing down funds from G5, as well as practice regular monthly reconciliations. Unfortunately, erro...

Cash Management Planned Corrective Action: As noted from review of previous audits, we do not typically have issues with cash management, as we carefully review student disbursement reports prior to drawing down funds from G5, as well as practice regular monthly reconciliations. Unfortunately, errors were made due to the cause that is described in this finding with the temporary reassignment of tasks. We have not had any noted issues in our G5 draws since February 2022, and we do not believe that this will be a reoccurring issue in the future. We will continue to train a back-up employee to assist the primary employee if she is again temporarily unavailable in the future. Person Responsible for Corrective Action Plan: Deborah O?Gwynn, Student Accounts Director Anticipated Date of Completion: Fall 2022

View Audit 19878

Finding 22751 (2022-001)

Significant Deficiency 2022

Luzerne County Community College

PA

Cash Management

Audit period: July 1, 2021 -June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS-federal awards Condition: The College drew down all Higher Educationa...

Audit period: July 1, 2021 -June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS-federal awards Condition: The College drew down all Higher Educational Emergency Relief Funding (HEERF) 1 and 2 money and maintained an excess cash balance (funds drew down were greater than expenditures claimed on previous SEFAs). In the current year the College drew down the correct amount of HEERF money. Action Taken: The College has implemented a procedure to ensure cash draw downs occur when the funds are ready to be expended. If the Pennsylvania Office of the Budget has questions regarding this plan, please call Cheryl Baur. Vice President of Finance at (570) 740-0368.

View Audit 18378

Finding 22745 (2022-005)

Material Weakness 2022

Safenet, Inc.

PA

Cash Management § 200.305

FINDING 2022-005: CRIME VICTIM ASSISTANCE (16.575) ? CASH MANAGEMENT ? REIMBURSEMENT REQUESTS AND SUPPORTING DOCUMENTATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests are first agreed to underlyin...

FINDING 2022-005: CRIME VICTIM ASSISTANCE (16.575) ? CASH MANAGEMENT ? REIMBURSEMENT REQUESTS AND SUPPORTING DOCUMENTATION CONTACT PERSON: Robyn Young, Executive Director CORRECTIVE ACTION: Safenet, Inc. has implemented procedures to ensure that reimbursement requests are first agreed to underlying accounting records and amounts are substantiated with backup. Costs will also be reviewed for availability by someone with suitable knowledge of the particular award. This reviewer will check the accuracy of the request prior to submission. PROPOSED COMPLETION DATE: Immediately

View Audit 22633

Corrective Action Plans

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