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Corrective Action Plans

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Finding 391250 (2023-004)
Significant Deficiency 2023
Saint Elizabeth University
NJ
Questioned Costs Student Financial Aid Significant Deficiency
Unofficial Withdrawals Planned Corrective Action: The University will run zero credit reports at the end of each semester to ensure all potential unofficial withdrawals are followed up on so that R2T4’s are completed timely when required. Person Responsible for Corrective Action Plan: Nicholas Cap...
Unofficial Withdrawals Planned Corrective Action: The University will run zero credit reports at the end of each semester to ensure all potential unofficial withdrawals are followed up on so that R2T4’s are completed timely when required. Person Responsible for Corrective Action Plan: Nicholas Capodice, Director of Financial Aid Anticipated Date of Completion: June 30th, 2024
View Audit 301872 Questioned Costs: $1
Finding 391208 (2023-001)
Material Weakness 2023
Higher Horizons Day Care Center, Inc.
VA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness
Based on FY2022 findings, Higher Horizons implemented internal control policies and procedures, effective May 1, 2023. The procedures address all the segregation of duties from journal entries to posting, reconciliation to reporting, and access to the accounting software. The implementation of the i...
Based on FY2022 findings, Higher Horizons implemented internal control policies and procedures, effective May 1, 2023. The procedures address all the segregation of duties from journal entries to posting, reconciliation to reporting, and access to the accounting software. The implementation of the internal control policies and procedures were initiated in May and June of 2023 (the last two months of FY 2023). During FY2024, these procedures were enforced to mitigate risks due to lack of sound internal control. To further strengthen the internal control system, Higher Horizons changed the requisition and accounts payable paper-based to paperless (electronic) process effective July 1, 2023. The electronic requisition system (Microix) is integrated with the accounting software (Abila), which has noticeably enhanced the internal control system.The Microix electronic requisition system eliminates the need to monitor the flow of paper documents, eliminates the risk of losing documents, and disallows purchases without approval. Microix features also require allowability of requisitions to be determined, all changes & communications to be captured, eliminates re-keying the information into Abila, minimizes manual interventions in entering & posting transactions, and much more. Higher Horizons will continue assessing & monitoring the effectiveness of our internal control, review the outcomes, and as needed, will further strengthen the process. Higher Horizons will monitor individual access to general ledger, subsidiary ledger, assets of the organization, accounting software, and Paycom. Access control procedures will be developed and implemented before the end of May 2024. As indicated in FY2023 audit findings, one of the causes for inadequate segregation of duties is the small number of staff in the Finance Department. Higher Horizons will contract with a finance consultant to review the current finance department staffing structure. The consultant will provide feedback and recommendation for adequately staffing the finance department to ensure segregation of duties. The finance management staff will conduct a comprehensive study of accounting and financial tasks, policies and procedures, and standard operating procedures by contracting the financial consultant before the end of June 2024. The study will be presented to the Board for approval, and OFC and OHS for funding.
View Audit 301845
Finding 391207 (2023-001)
Material Weakness 2023
St. Claire Regional Medical Center, Inc.
KY
Cash Management Material Weakness Reporting
April 1, 2024 U.S. Department of Health and Human Services St. Claire Regional Medical Center, Inc. respectively submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Parkway, Suite 300 ...
April 1, 2024 U.S. Department of Health and Human Services St. Claire Regional Medical Center, Inc. respectively submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Parkway, Suite 300 Louisville, Kentucky 40223 Audit Period: Year ended June 30, 2023 The findings from the Schedule of Findings and Questioned Costs for the year ended June 30, 2023, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS – FEDRAL AWARD PROGRAM AUDITS 2023-001 Condition: Untimely disbursement of federal grant funds received: When receiving federal grants funds for the HHS Rural Health Care Services Outreach, Rural Health Network Development, and Small Health Care Provider Quality Improvement Plan Program, the Hospital did not disburse federal grant funds received within 3 working days. Action: Management implemented internal control procedures by December 31, 2023 to ensure proper and timely disbursements of federal grant funds to ensure proper cash management of future HHS Rural Health Care Services Outreach, Rural Health Network Development, and Small Health Care Provider Quality Improvement Plan Program funds.
View Audit 301841
Finding 391197 (2023-004)
Significant Deficiency 2023
Puerto Rico Highways and Transportation Authority
PR
Internal Control / Segregation of Duties Reporting Significant Deficiency
The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be deliv...
The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be delivered on a quarterly basis to the Executive Staff for the approval process. For the fiscal year 2024, the manual process of reconciling toll credits balance of the new projects with a starting date of January 2024 and later will be changed to an automated process with the PMIS Program, as agreed in Section II of the Memorandum of Understanding (MOU) signed in February 2016 between FHWA and the Authority. In addition, current toll credits tracking, reconciliation, and approval processes are reviewed by FHWA PR Division for compliance. Responsible: Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: In process. Expected to be completed on or before June 30, 2025.
View Audit 301808
Finding 391196 (2023-003)
Significant Deficiency 2023
Puerto Rico Highways and Transportation Authority
PR
Internal Control / Segregation of Duties Reporting Significant Deficiency
Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program....
Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program. Responsible: Mr. Ramon L. Rivera Rivera, Analyst Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: Completed on June 30, 2023.
View Audit 301808
Finding 391189 (2023-003)
Significant Deficiency 2023
City and Borough of Juneau, Alaska
AK
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding: 2023-003 Significant Deficiency in Internal Controls over Compliance and Compliance – Reporting (Bartlett Regional Hospital enterprise fund) Name of Contact Person: Joe Wanner, Chief Financial Officer Corrective Action: For any unusual or new grant reporting, management will implement add...
Finding: 2023-003 Significant Deficiency in Internal Controls over Compliance and Compliance – Reporting (Bartlett Regional Hospital enterprise fund) Name of Contact Person: Joe Wanner, Chief Financial Officer Corrective Action: For any unusual or new grant reporting, management will implement additional review procedures to ensure information is captured as expected. The unallowable expense, which had previously been reported and was mistakenly included in the report again, will be “replaced” by unreimbursed lost revenues, which was the intended use of the funds from the beginning. Proposed Completion Date: March 26, 2024
View Audit 301806 Questioned Costs: $1
Finding 391171 (2023-004)
Significant Deficiency 2023
Mercy Health
MO
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2023-004 Reporting Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantor: State of Missouri, State Emergency Management Agency Assistance Listing No.: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially D...
Finding 2023-004 Reporting Identification of the federal program: Federal Grantor: United States Department of Homeland Security Pass-Through Grantor: State of Missouri, State Emergency Management Agency Assistance Listing No.: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (“FEMA”) Pass-Through Award Numbers: Project# 699963 P/W# 624; Project# 185883 P/W# 529; and Project# 150136 P/W# 171 Condition: Timeliness and submission of the quarterly reports required by the State of Missouri could not be verified. Views of Responsible Officials and Planned Corrective Actions: The state of Missouri requires all quarterly reports be mailed. While we did send in our quarterly reports to the state of Missouri as required, we do not have proof of submissions as we did not send by certified mail. All future quarterly reporting will be documented with an email to our State SEMA representative when we send out quarterly reports so there is documentation for our records. Responsible Party: Emily Bruening, Director – Finance Date of Completion: This will be implemented for our next round of quarterly reporting, due in April 2024.
View Audit 301777
Finding 391169 (2023-002)
Significant Deficiency 2023
Mercy Health
MO
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Finding 2023-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distrib...
Finding 2023-002 Reporting Information on the federal program: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“PRF”) Payment Received Period: 01/01/2020–12/31/2022 (Period 4) and 01/01/2020–06/30/2023 (Period 5) Condition: For one of the sampled PRF reports (Mercy Hospital South Period 5 PRF Report), the amount reported for net patient service revenue (NPSR) for calendar year 2023 quarter 2 (CY2023 Q2) was incorrect for one reporting tax identification number (TIN). Views of Responsible Officials and Planned Corrective Actions: One cost report adjustment for the current year was inaccurately labeled as a prior year adjustment. This was an isolated oversight by our revenue analysis team. We will perform additional review of cost report adjustments used for PRF funding to ensure the amounts reported are accurate and in compliance with the terms of the agreement. Responsible Party: Kathryn Stecich, Executive Director, Revenue Cycle Date of Completion: By 6/30/24
View Audit 301777
Finding 391168 (2023-001)
Material Weakness 2023
Mercy Health
MO
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding 2023-001 Activities Allowed or Unallowed Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (AR...
Finding 2023-001 Activities Allowed or Unallowed Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“PRF”) Award Period of Performance: 01/01/2020–12/31/2022 (Period 4) and 01/01/2020–06/30/2023 (Period 5) Condition: Management performed a duplication of benefits analysis to ensure expenses to be used to substantiate PRF funding received were not reimbursed or obligated to be reimbursed by another source. The methodology included the development of estimated cost reimbursement rates by location that was applied to the PRF expenditures. During our allowable costs testing of expenditures, we noted errors in the duplication of benefits analysis and/or misapplication of the estimated cost reimbursement rates which resulted in a net overstatement of expenses totaling $2,078,408. In addition, we noted instances where employees’ hours reported on the timecards for substantiation of funding for the federal program were not consistently evidenced as reviewed and approved. Views of Responsible Officials and Planned Corrective Actions: While we overstated the expenses submitted totaling $2.1 million, this was an oversight during our review process. There are additional expenditures available in excess of funding received; therefore, we believe we have incurred either lost revenues or expenditures in excess of funding received. We will perform additional review of expenditures including the duplication of benefits analysis and application of the cost reimbursement rates to ensure appropriate amounts are used for PRF funding and ensure compliance with the terms of the agreement. Mercy Health’s Finance team will continue to stress the importance of timecard approval to leadership. Responsible Party: Jill McCart, VP Accounting and Reporting Date of Completion: By 6/30/24
View Audit 301777 Questioned Costs: $1
Finding 391163 (2023-001)
Significant Deficiency 2023
Rsu/msad No. 29
ME
Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001 Wage Rate Requirements: Based on conversations with the auditing team t...
CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 will take the following actions to address finding 2023-001 Wage Rate Requirements: Based on conversations with the auditing team throughout the FY23 audit process, the district has worked with vendors/contractors to correct the issues in question to comply with CFR(s): 2 CRF Appendix II to Part 200; 29 CFR 5.2; 29 CFR 5.5. For FY23 – vendors have been contacted regarding the Davis Bacon language and applicable corrections have been made on the vendor side to issue back wages to those employees who were below the required wage/benefits amounts. Payroll certifications for those individuals have been received and reviewed by the Business Manager for Davis Bacon compliance. Moving forward to the current fiscal year (FY24), Davis Bacon language will be included for current and future year construction projects paid for with federal and/or state funding. Payroll certifications will be received with each invoice submitted for payment to the district and reviewed by the Business Manager for compliance of Davis Bacon guidelines as applicable. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager will update the district’s administrative team and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2024
View Audit 301760
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
FINDING 2023-6- Late Refunds of Title IV The Institute had not processed the Title IV refunds due within 45 days of DOD on three (3) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted...
FINDING 2023-6- Late Refunds of Title IV The Institute had not processed the Title IV refunds due within 45 days of DOD on three (3) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted with a new third-party servicer that will immediately take back funding once R2T4 is processed. This will remove the delay in communication from the accounting department to refund funding through manual process. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__
View Audit 301753 Questioned Costs: $1
Finding 391144 (2023-004)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs Cash Management HUD Housing Programs
Required deposit of surplus cash in the amount of $5,966 into the residual receipts accounts will be made by January 31, 2024. Furthermore, internal controls over residual receipts funding are being strengthened to prevent future non-compliance.
Required deposit of surplus cash in the amount of $5,966 into the residual receipts accounts will be made by January 31, 2024. Furthermore, internal controls over residual receipts funding are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391143 (2023-003)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391142 (2023-002)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs Internal Control / Segregation of Duties
The underfunded replacement reserve deposit will be deposited into the replacement reserve account by January 31, 2024. Furthermore, internal controls over replacement reserve funding are being strengthened to prevent future non-compliance.
The underfunded replacement reserve deposit will be deposited into the replacement reserve account by January 31, 2024. Furthermore, internal controls over replacement reserve funding are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391141 (2023-001)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391140 (2023-001)
Material Weakness 2023
Lourexis, Inc.
OH
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or...
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or Planned Management is aware of the requirements related to use of Project funds. Management refunded to the Project $190,000 on January 31, 2023 and $279,000 on December 20, 2023. Remaining $8,640 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301749 Questioned Costs: $1
Finding 391129 (2023-002)
Material Weakness 2023
Sioux Falls School District 49-5
SD
Material Weakness Reporting Matching / Level of Effort / Earmarking
Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no revie...
Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no review of quarterly or annual HEERF reports prior to their submission. Corrective Action Taken or Planned: STC will implement a master calendar that will establish and publish deadlines for reporting requirements prior to their respective submission dates. Additionally, STC will explore training staff and delegating responsibility for report preparation to other Finance and Operation positions to allow the Vice President – Finance and Operations to provide oversight and guidance in report preparation and to review reports prior to submission. Contact person: Rich Kluin, Vice President – Finance and Operations, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715
Finding 391128 (2023-005)
Material Weakness 2023
Sioux Falls School District 49-5
SD
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Identifying Number: 2023-005: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: The following instances were identified during testing of enrollment reporting: 7 instances in which a student’s status change was certified outside the 60-day re...
Identifying Number: 2023-005: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: The following instances were identified during testing of enrollment reporting: 7 instances in which a student’s status change was certified outside the 60-day reporting requirement, 7 instances in which a student’s status change was not reported within 60 days to the National Student Loan Data System (NSLDS) nor included in reporting to the National Student Clearinghouse (NSC), and 2 instances in which a student’s program start date reported in NSLDS did not agree with student records. Corrective Action Taken or Planned: The STC Financial Aid Office and Registrar will work to develop a process to review errors in the three systems that are involved in enrollment status reporting and identify any solutions. A common folder for submittal rosters will be shared between the offices so that they may also be reviewed for accuracy. National Student Clearinghouse issue notifications will also be kept on file for future reference. Contact person: Rich Kluin, Vice President – Finance and Operations, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715
Finding 391127 (2023-004)
Significant Deficiency 2023
Sioux Falls School District 49-5
SD
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Identifying Number: 2023-004: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: During testing of disbursement notifications, one student did not receive the notification in a timely manner. Corrective Action Taken or Planned: STC Financial A...
Identifying Number: 2023-004: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: During testing of disbursement notifications, one student did not receive the notification in a timely manner. Corrective Action Taken or Planned: STC Financial Aid Office will continue to monitor disbursements and work to create a report of notifications sent or errors so that notifications are not missed. Contact person: Micah Hansen, Director of Financial Aid, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715
Finding 391126 (2023-003)
Significant Deficiency 2023
Sioux Falls School District 49-5
SD
Questioned Costs Student Financial Aid Subrecipient Monitoring
Identifying Number: 2023-003: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: For one student out of 61 students tested, an incorrect amount of subsidized and unsubsidized loan was awarded. Corrective Action Taken or Planned: STC Financial ...
Identifying Number: 2023-003: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: For one student out of 61 students tested, an incorrect amount of subsidized and unsubsidized loan was awarded. Corrective Action Taken or Planned: STC Financial Aid Office will request a list of Build Dakota students and estimated scholarship amounts at the beginning of the academic year. This information will be added into the student’s financial aid packaging formula to review for potential changes needed in federal aid awards. Once the Business Office has completed applying Build Dakota funds for the term, the information will be shared with the Financial Aid Office to make adjustments to the original estimates used. Contact person: Micah Hansen, Director of Financial Aid, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715 Questioned Costs: $1
Finding 391119 (2023-008)
Significant Deficiency 2023
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evid...
The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA. The Department began this process September 2023.
View Audit 301710
Finding 391117 (2023-007)
Significant Deficiency 2023
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accu...
and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed
View Audit 301710
Finding 391115 (2023-006)
Significant Deficiency 2023
State of Iowa
IA
Reporting Equipment & Real Property Management Internal Control / Segregation of Duties
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline
View Audit 301710
Finding 391113 (2023-005)
Significant Deficiency 2023
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Acco...
A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191. Review and approval of the ETA 191 is required to be completed prior to the reports due date. After transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the Unemployment Division Administrator
View Audit 301710
Finding 391100 (2023-004)
Material Weakness 2023
Ninnekah School District I-51
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
Air conditioners were purchased by the district as part of the remodeling of the high school to go along with the bond issue. The purchase was made in good faith and the superintendent believed it to be within compliance of the bond issue. The district accepts that the actions were not in complian...
Air conditioners were purchased by the district as part of the remodeling of the high school to go along with the bond issue. The purchase was made in good faith and the superintendent believed it to be within compliance of the bond issue. The district accepts that the actions were not in compliance and will review policy and seek training opportunities to not make the same mistake in the future. All actions will be corrected by June 30, 2024.
View Audit 301693
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