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Corrective Action Plans

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Finding 528438 (2024-006)
Significant Deficiency 2024
New Mexico Highlands University
NM
Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency
Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: In regards to the Stipends sample, the University cannot d...
Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: In regards to the Stipends sample, the University cannot determine the accuracy of the audit without seeing the sample materials with the deficiencies. Our corrective action at this time is as follows: We will evaluate our current process and look for a breakdown in the process. We will then revise the process and policy accordingly. In all cases, ORSP will review for compliance and we will monitor the processes for potential deficiencies throughout FY25. Timeline and Estimated Completion Date: June 30, 2025 Responsible Party: Office of Research and Sponsored Projects and Grant Principal Investigators.
View Audit 346437
Finding 528366 (2024-004)
Material Weakness 2024
New Mexico Highlands University
NM
Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking
Auditor’s Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Views of Responsible Officials and Planned Correc...
Auditor’s Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Views of Responsible Officials and Planned Corrective Action: In regards to the non payroll sample, the University cannot determine the accuracy of the audit without seeing the sample materials with the deficiencies. The normal process for FY24 and going forward: Chrome River invoices and purchase requisitions is as follows: Authorized signatory on the grant (often the PI) submits the pre approval for the purchase requisition for University consideration. ORSP office reviews the purchase for compliance with the grant or contract and the code of federal regulations. Purchasing also reviews for compliance with federal regulations and other state and local guidelines. VP and Presidential signatures are required for large purchases. Certain classes of purchases (food) also require further review and high level signatures. All purchases will be send to AP for final review and processing. Our corrective action is to examine the documentation in the sample to see where the breakdown in control is occurring and revise our process. Timeline and Estimated Completion Date: Commencing Jan 2025 and revise process accordingly. Responsible Party: Grant personnel, Office of Research and Sponsored Projects, Director of Purchasing, Business office, Vice President of Finance and Administration.
View Audit 346437
Finding 528365 (2024-003)
Material Weakness 2024
New Mexico Highlands University
NM
Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: Management agrees that there have been significant challen...
Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: Management agrees that there have been significant challenges with the Paycom system and the approval of the contracts. We are currently working on signature workflows to ensure proper approval for our student, staff and faculty employees. We have begun a team effort among staff in following offices : HR , ORSP, BO, AA, ITS and VPFA. We are working to ensure that all personnel in the chain of the workflow know what signatures are required on different types of contracts. We plan to train relevant staff to recognize when appropriate approvals are not in place and return contracts and timesheets for proper approval. Supervisor training is planned for January 27, 2025 to ensure that supervisors as well as employees take responsibility. In regards to the time and effort, we need a software solution that automatically generates these reports for us and payroll information ties to the payroll system and general ledger. At this time the majority of all the reports generated out of Paycom require intensive manual work in multiple offices. The BO and ORSP will be working on IDC identifying issues and determining solutions. Timeline and Estimated Completion Date: Changes will be implemented in January to be completed by June 30, 2025. Responsible Party: Office of Research and Sponsored Projects, Comptroller and Director of Human Resources
View Audit 346437 Questioned Costs: $1
Finding 528364 (2024-010)
Significant Deficiency 2024
Penasco Independent School District
NM
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.430
Recommendation We recommend that for hourly employees, both the employee and the supervisor sign the timecard, either manually or electronically, to provide evidence that the employee takes responsibility for the hours worked and the supervisor can attest to the hours worked. Management Response Co...
Recommendation We recommend that for hourly employees, both the employee and the supervisor sign the timecard, either manually or electronically, to provide evidence that the employee takes responsibility for the hours worked and the supervisor can attest to the hours worked. Management Response Corrective Action: The District has actively been working with staff and management to review and sign their timesheets before processing payroll. Due Date of Completion: June 30, 2025 Responsible Party(ies): Business Manager
View Audit 346420
Finding 528360 (2024-003)
Material Weakness 2024
Martin Luther King, Jr. Child Care Center Association, Inc.
KS
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
2024-003 Ineffective Internal Controls over Authorization of ACH Payments of Federal Expenditures (Material Weakness) Federal Agency: U.S. Department of Education Pass through entity: Kansas Department of Education Program Name: Child and Adult Care Food Program Assistance Listing Number: 10.558 A...
2024-003 Ineffective Internal Controls over Authorization of ACH Payments of Federal Expenditures (Material Weakness) Federal Agency: U.S. Department of Education Pass through entity: Kansas Department of Education Program Name: Child and Adult Care Food Program Assistance Listing Number: 10.558 Award Period: June 30, 2024 Recommendation: The Board and/or management approve ACH payments of federal expenditures with evidence of approval. Acton Taken (Unaudited): Management currently receives all ACH submissions rom bank to business email. Management will have a Board Member and/or management to sign/stamp ACH printout that is generated when input is complete. Contact Name – Shalonda Smith, CACFP Director Expected Completion Date – 3/31/2025
View Audit 346415
Finding 528358 (2024-001)
Significant Deficiency 2024
Southwest Wisconsin Technical College
WI
Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Education The Southwest Wisconsin Technical College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed b...
U.S. Department of Education The Southwest Wisconsin Technical College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Student Financial Assistance Cluster – Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. Work with Student Information System (SIS) vendor to correct issues in the report used to submit Clearinghouse reports. This is a priority issue and has been escalated to the highest level and is under progress. 2. Created a report in SIS to identify student status errors to be corrected. 3. Submit enrollment reports more frequently. Name(s) of the contact person(s) responsible for corrective action: Kelly Kelly, Controller Planned completion date for corrective action plan: June 30, 2025 *** If the U.S. Department of Education has questions regarding this plan, please call Kelly Kelly, Controller, at (608) 822-2305.
View Audit 346400
Finding 528353 (2024-009)
Material Weakness 2024
Union School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Context: The School Corporation expended $720,784 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Additionally, we noted the...
Context: The School Corporation expended $720,784 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will ensure that building renovations will be added to the capital asset list. Anticipated Completion Date: 07/30/2025
View Audit 346388
Finding 528352 (2024-008)
Material Weakness 2024
Union School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fed...
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have a contract with the company that included the clause for the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $467,094 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will ensure that they follow the Davis-Bacon requirements. Anticipated Completion Date: 05/01/2025
View Audit 346388
Finding 528350 (2024-007)
Material Weakness 2024
Union School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported for the reports covering the ...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported for the reports covering the FY22 time period ($0 and $0, respectively) did not agree to the underlying expenditure records ($79,112 and $99,245 respectively, for the period of July 1, 2021 through June 30, 2022). Additionally, we noted that the ESSER II, and ESSER III amounts reported for the reports covering the FY23 time period ($178,829 and $874,154, respectively) did not agree to the underlying expenditure records ($159,450 and $789,489), respectively, for the period of July 1, 2022 through June 30, 2023). We also noted there was no documented, secondary review of the information in the annual data reports by someone other than the preparer. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will make sure all expenditures match annual data reports. Anticipated Completion Date: 05/01/2025
View Audit 346388
Finding 528349 (2024-006)
Material Weakness 2024
Union School Corporation
IN
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Material Weakness § 200.303
Context: The School Corporation was required to submit one workbook covering FY21 and FY22 to the Indiana Department of Education (IDOE) during the audit period to meet federal the Level of Effort - Maintenance of Effort requirements. We noted the amounts reported covering the FY21 time period ($86...
Context: The School Corporation was required to submit one workbook covering FY21 and FY22 to the Indiana Department of Education (IDOE) during the audit period to meet federal the Level of Effort - Maintenance of Effort requirements. We noted the amounts reported covering the FY21 time period ($865,515) did not agree to the underlying expenditure records ($1,474,349 for the period of July 1, 2020 through June 30, 2021). Additionally, we noted the amounts reported covering the FY22 time period ($937,948) did not agree to the underlying expenditure records ($2,695,619, for the period of July 1, 2021 through June 30, 2022). Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Business Manager will work with INDLS to ensure the MOE workbook matches expenditures. Anticipated Completion Date: 06/30/25
View Audit 346388
Finding 528348 (2024-005)
Material Weakness 2024
Union School Corporation
IN
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.309 § 200.461
Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. From review of the expense population, we noted 2 payments to the service provider where the service provider was not paid until after liquidation date of December 29, 2023. Th...
Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. From review of the expense population, we noted 2 payments to the service provider where the service provider was not paid until after liquidation date of December 29, 2023. The School Corporation did not pay the service provider until April 30, 2024 for $258,488 for the services provided. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will have all Special Ed funds paid before liquidation date. Anticipated Completion Date: 12/29/25
View Audit 346388
Finding 528342 (2024-003)
Material Weakness 2024
Union School Corporation
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. For 1 of the 5 sample payments to the service provider, the School Corporation only reviewed a summary level invoice from the service provider which did not include the underly...
Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. For 1 of the 5 sample payments to the service provider, the School Corporation only reviewed a summary level invoice from the service provider which did not include the underlying support or detail of the reimbursable costs incurred by the service provider. The sample amount paid to the service provider without underlying support or detail was $1,138,684. The lack of underlying support was isolated to the 22611-122-PN01 grant. The School Corporation received the support for all other payments tested. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation and INDLS has already put in place to receive a detailed invoice for Special Education funds. Going forward INDLS will provide detailed invoices for all reimbursable costs. Anticipated Completion Date: 05/01/2025
View Audit 346388
Finding 528331 (2024-001)
Significant Deficiency 2024
Panhandle Public Health District
NE
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement...
Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement planning will prioritize timely repo11ing.
View Audit 346374
Finding 528298 (2024-002)
Significant Deficiency 2024
West Virginia Public Transit Association
WV
Reporting Internal Control / Segregation of Duties
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors' concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manage...
CONTROLS OVER GRANT REPORTING Department of Health and Human Services 93.788 Management within West Virginia Public Transit Association appreciates and shares the auditors' concern with integrity as it relates to controls over grant reporting. The State Opioid Response Transportation Project Manager will submit all future grant reports to a member of the West Virginia Public Transit Association Board. This approval will be documented in writing.
View Audit 346351
Finding 528296 (2024-001)
Significant Deficiency 2024
National Health Care for the Homeless Council, Inc.
TN
Period of Performance Reporting Significant Deficiency
Corrective Action: More than one person has been given access to the portal to upload financial reports in case of turnover or other unforeseen circumstances. Person Responsible: Melinda Graham, Director of Finance Timing for Implementation: Effective October 1, 2024
Corrective Action: More than one person has been given access to the portal to upload financial reports in case of turnover or other unforeseen circumstances. Person Responsible: Melinda Graham, Director of Finance Timing for Implementation: Effective October 1, 2024
View Audit 346341
Finding 528263 (2024-004)
Material Weakness 2024
Housing Authority of the City of Newton, Kansas
KS
Special Tests & Provisions Eligibility HUD Housing Programs
Finding 2024 – 2004: Internal Control Structure While I reviewed files and rent collections throughout the year, I did not take the time to make a list of the files. Going forward, any file I conduct a review of will be listed in a excel spread.
Finding 2024 – 2004: Internal Control Structure While I reviewed files and rent collections throughout the year, I did not take the time to make a list of the files. Going forward, any file I conduct a review of will be listed in a excel spread.
View Audit 346293
Housing Authority of the City of Newton, Kansas
KS
HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2024-002: Allowable Activities NHA Corrective Action: A new study has been completed by the administrative staff then reviewed by the fee accounting staff. The percentage of allocation has been adjusted according to the time spent on each program. With those results the percentages of t...
Finding 2024-002: Allowable Activities NHA Corrective Action: A new study has been completed by the administrative staff then reviewed by the fee accounting staff. The percentage of allocation has been adjusted according to the time spent on each program. With those results the percentages of the time allocation increased. The agency was transferring funds on a regular basis by the old percentage estimation which was less than the new time study percentage. The percentage of allocation was more than the estimation which then created a larger deficit of repayment. Now that the percentage has been determined the estimated amount will be more accurate percentages. It has been difficult to get financial statements in time to make a transfer of percentages for the exact amount. Going forward, the fee accounting firm will complete the monthly financial reports and will add a transmittal letter. Voucher program’s reimbursement of Public Housing Funds will be based on each month’s transmittal letter which will allow for exact reimbursement of prior month along with estimate of the current month. Allocated expenses once the financials are received from the fee accountant.
View Audit 346293
Town of Arrowsic
ME
Internal Control / Segregation of Duties Subrecipient Monitoring
Finding: Reconciliation of the Town’s Accounting Records During the audit, we proposed 20 journal entries to be recorded by management of which 8 were material. Name of contact person responsible for corrective action: Eileen Bonine, Treasurer Anticipated completion date: June 30, 2025 Corrective Ac...
Finding: Reconciliation of the Town’s Accounting Records During the audit, we proposed 20 journal entries to be recorded by management of which 8 were material. Name of contact person responsible for corrective action: Eileen Bonine, Treasurer Anticipated completion date: June 30, 2025 Corrective Action Plan: This was mostly due to turnover of Town personnel and implementation of a new accounting software, which resulted in issues with beginning balances and reconciliation of accounts. Management realizes the importance of performing reconciliations and is in the process developing processes for future reconciliations
View Audit 346292
Town of Arrowsic
ME
Internal Control / Segregation of Duties
Finding: Segregation of Duties The assignment of responsibilities to the Town’s General Fund accounting staff did not provide for optimum segregation of duties between those responsible for the custody of assets, authorization of transactions, and recording of accounting transactions. Name of contac...
Finding: Segregation of Duties The assignment of responsibilities to the Town’s General Fund accounting staff did not provide for optimum segregation of duties between those responsible for the custody of assets, authorization of transactions, and recording of accounting transactions. Name of contact person responsible for corrective action: Eileen Bonine, Treasurer Anticipated completion date: June 30, 2025 Corrective Action Plan: The Selectboard has been made aware of the deficiency in segregation of duties and is willing to accept the risk associated with the current delegation of duties. The Treasurer reconciles the bank statements and prepares a financial report for review by the Selectboard at regular monthly meetings.
View Audit 346292
Finding 528252 (2024-001)
Material Weakness 2024
Sylvan Heights Science Charter School
PA
Internal Control / Segregation of Duties Reporting
The School had established processes to ensure the accuracy of required reports. For the PDE Reconciliation of Cash on Hand Quarterly Reports, all filings were reviewed with management immediately following submission. Given the low risk of material misstatement associated with these reports, the ex...
The School had established processes to ensure the accuracy of required reports. For the PDE Reconciliation of Cash on Hand Quarterly Reports, all filings were reviewed with management immediately following submission. Given the low risk of material misstatement associated with these reports, the existing procedures were effective in ensuring compliance. For the annual report, management conducted all reviews, discussions and approvals prior to submission; however, the review process was not formally documented. To strengthen internal controls, the School will implement a process to ensure that all reviews and approvals are documented in advance of submission. This will provide clear evidence of oversight while maintaining the efficiency of the reporting process. This is further evidenced by the Principal/CAO providing documented approval of the most recent report submission.
View Audit 346288
Finding 528203 (2024-001)
Significant Deficiency 2024
Glendale Union High School District No. 205
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Annual Reporting for ESSER ‐ District Annual Report for ESSER FTE was keyed incorrectly 1. District will assign Business Manager and CFO to verify and review reports prior to submission.
Annual Reporting for ESSER ‐ District Annual Report for ESSER FTE was keyed incorrectly 1. District will assign Business Manager and CFO to verify and review reports prior to submission.
View Audit 346267
Finding 528201 (2024-003)
Material Weakness 2024
West River Area Health Education Center
SD
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding No. 2024-003: Compliance Controls Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance requirements with grant prog...
Finding No. 2024-003: Compliance Controls Responsible Individuals: Stephanie Mayfield, Executive Director Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance requirements with grant programs. The Organization cancelled contracts with grant partners that refused to comply with eligibility internal control processes. Additionally, the Organization purchased grant tracking software to track participant data including eligibility and tuition and stipend payments. Anticipated Completion Date: June 30, 2025
View Audit 346262
Finding 528190 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Brownsville
TX
Questioned Costs HUD Housing Programs Eligibility
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be respo...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers program. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2025.
View Audit 346245 Questioned Costs: $1
Finding 528184 (2024-001)
Significant Deficiency 2024
Workforce Investment Council of Clackamas County Dba Clackamas Workfor
OR
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected...
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant. Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods. Corrective Plan: CWP will separate duties. The error occurred at the beginning of the payroll process while entering hours from the timesheets. The Executive Assistant will enter hours from the timesheets into the distribution spreadsheet. The Fiscal Manager will review and signoff the data entered. Implementation Date: February 1, 2025 Responsible Staff: Laura Kropf, Fiscal Manager
View Audit 346243
Finding 528181 (2024-001)
Significant Deficiency 2024
Decorah Community School District
IA
Internal Control / Segregation of Duties
Management is cognizant of this limitation and will implement additional procedures where possible.
Management is cognizant of this limitation and will implement additional procedures where possible.
View Audit 346240
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