Corrective Action Plans

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Beginning 11/1/2023, Sustainable Food Center began allocating all benefits based upon the allocation of employee’s time assigned to each department and or grant on an actual basis monthly. This is completed by identifying each component of benefits by person in an excel file and then using the % of ...
Beginning 11/1/2023, Sustainable Food Center began allocating all benefits based upon the allocation of employee’s time assigned to each department and or grant on an actual basis monthly. This is completed by identifying each component of benefits by person in an excel file and then using the % of time applied to each department or grant for the corresponding month. The controller enters the information into the excel spreadsheet and is viewed by the CFO for correctness. The CFO will be responsible for implementing the corrective action plan above.
Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Natalie Espinal, Assistant Superintendent for Business Phone: 845-577-6062 (A) Current Finding on the Schedule of Findings and Respon...
Name of Auditee: East Ramapo Central School District Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended June 30, 2023 CAP Prepared by: Natalie Espinal, Assistant Superintendent for Business Phone: 845-577-6062 (A) Current Finding on the Schedule of Findings and Responses (4) Audit Finding 2023-004 (a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will create internal controls over grant management to allow for proper coding of expenditures in order to have accurate report generation. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2024.
FINDING: 2023-003 CONTACT PERSON: Kathy Rivers - Community Development Director / 864-595-5306 / krivers@spartanburgcounty.org CORRECTIVE ACTION: The County will follow its internal control policies and procedures. Effective immediately, all time sheets including the supervisor’s are being reviewed...
FINDING: 2023-003 CONTACT PERSON: Kathy Rivers - Community Development Director / 864-595-5306 / krivers@spartanburgcounty.org CORRECTIVE ACTION: The County will follow its internal control policies and procedures. Effective immediately, all time sheets including the supervisor’s are being reviewed and verified that all time charged to the CDBG program is keyed in correctly. PROPOSED COMPLETION DATE: June 30, 2024
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-004 Internal Control Over Compliance With Federal Suspension and ...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER (INCLUDING COVID-19 FUNDING) – FEDERAL ALN 84.027 AND 84.173 2023-004 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 requires Independent School District No. 283 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The District did not have sufficient controls in place within its special education cluster to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Patricia Magnuson, Director of Business Services. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Patricia Magnuson, Director of Business Services, will assure appropriate controls are in place, and will review internal control procedures relating to suspension and debarment to ensure they are in line with the Uniform Guidance requirements.
This finding is listed as a repeat finding from the previous audit 2022-001 for eligibility determination. The training plan and fiscal controls for Lenoir County is a solid plan that works. However, no plan can be fulfilled and completed 100% successfully without staff to implement the desired goal...
This finding is listed as a repeat finding from the previous audit 2022-001 for eligibility determination. The training plan and fiscal controls for Lenoir County is a solid plan that works. However, no plan can be fulfilled and completed 100% successfully without staff to implement the desired goals. The Corrective Action Plan from prior audit stated that the Ex Parte reports would be monitored and reviewed by Lead Workers and Supervisors to ensure that the reviews are being completed within 30 days of receipt. Lenoir County has not changed the plan and the Lead Workers were submitting Ex Parte reviews to workers and providing a copy of report to supervisors to review. Lenoir County has been diligent in trying to remedy this problem and comply with agency, state and federal guidelines to process these actions in a timely manner. However, based on the current audit, it has been discovered that a report was being overlook and not monitored. The Lead Worker was completing one report and was distributing the information to workers; however the full report was not being assessed. Based on this assessment and the learned knowledge that this report was not being managed, the following steps have been implemented to ensure that the Lenoir County is brought up to standard. Lead Workers were instructed to print out reports and work the reports to bring the current list up to date immediately. Proposed completion date for compliance is January 1, 2024. Lead Workers will pull all the SSI Ex Parte reports (3) from th NCFAST system weekly and manage these reports effectively. Lead Worker will either complete or assign Ex Parte reviews to staff for completion. Supervisors receive lists from the Lead Worker showing the number of Ex Partes assigned to each worker and reviews must be checked each week when appliacation pending logs are also turned into the supervisor each week. Lead Workers and Supervisor are to check off the Ex Partes as being completed and monitor worker reports to ensure that the Ex Partes are being completed within in th erequired guidelines. Lead Worker must turn i Ex Parte report to the supervisor each month to verify completion of reports.
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no ...
NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) The university completed phase one of the corrective action plan with the practice of matching the program begin date to the term date for new students last year. Accuracy is monitored with reports. No repeat findings found on this population of students. The audit recommendation focuses on continuing students. The university is now in the process of completing phase two, continuing students. Existing active programs will be manually updated by the Registrar’s Office; steps for resolution are already in progress. Using reports to capture students, the team will update the student information system, NSLDS, and NSC, correcting the program begin date to match the term date. This process change will align our reporting procedures with required regulations prior to the close of the 2023 fiscal year (July 2024). 2) The Registrar’s team will provide ongoing instruction to all personnel who have access to process program changes in the student information system. The instructions will direct users to match the begin date of the new program with the term; exceptions will be addressed in the communication. Changes will be monitored by the Registrar’s Office with daily reports. Repeat finding, see 2022-003, item 2. CAP phase 2 focuses on continuing students and is still in process, this involves identifying continuing students with mis-matched data and making the appropriate corrections. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Vestal, Registrar. Planned completion date for corrective action plan: July 2024
Return to Title IV Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct withdrawal dates and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with ...
Return to Title IV Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct withdrawal dates and are completed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university is researching ways to ensure accuracy in the data entry of withdrawal dates into the system of record. The current process is manual data entry by advising staff creating an opportunity for human input error. Options are being reviewed and could include an integration between the system of record and the eForm the data is collected on or a report that will compare the withdrawal date entered into the system to the source data. Repeat finding, see 2022-002: CAP Completed. Prior year finding had to do with manual data entry directly into the R2T4 calculation. No repeat findings were found in this area of data entry. Name(s) of the contact person(s) responsible for corrective action: Brenda Clark, Director of Financial aid Planned completion date for corrective action plan: December 2023
View Audit 299743 Questioned Costs: $1
Finding 2023-002 Eligibility Auditee's Response and Planned Corrective Action The Authority has had staff and consultant turnover during the 2022 audit period. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic have resulted in delayed or nonexistent response from ...
Finding 2023-002 Eligibility Auditee's Response and Planned Corrective Action The Authority has had staff and consultant turnover during the 2022 audit period. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic have resulted in delayed or nonexistent response from tenants regarding obtaining the necessary documentation for eligibility requirements. The Authority has evidentiary documentation supporting their attempts to obtain the required documents from the tenants, including certified letters. The courts suspended evictions during the eviction moratorium that resulted from the COVID-19 pandemic, which includes evictions for nonpayment and noncompliance. The Authority has been working with legal counsel on these matters and continues to pursue this vigorously. The Authority's staff and consultants have been diligently working to implement improvements to the administrative systems related to recertifications. Additionally, the Authority has put in place a checklist for occupancy documents that are reviewed during recertification and when processing new tenants that must have annotations, check mark, that confirm that all required papers are in compliance and signed where appropriate. This check list will have at least one redundant review by the Authority's directors or designee. Planned Implementation Date of Corrective Action: March 2024 Person Responsible for Corrective Action: Keith Burrell, Executive Director
Finding 387659 (2023-001)
Significant Deficiency 2023
Prior to 2015-16, Perkins MPNs were paper promissory notes stored physically on campus. We have since moved to an electronic MPN process that has been utilized and stored with our third-party servicers, Campus Partners and then Heartland ECSI. The authority for schools to make new Federal Perkins Lo...
Prior to 2015-16, Perkins MPNs were paper promissory notes stored physically on campus. We have since moved to an electronic MPN process that has been utilized and stored with our third-party servicers, Campus Partners and then Heartland ECSI. The authority for schools to make new Federal Perkins Loans ended September 30, 2017. Middlebury has not lent Perkins Loans to borrowers since the 2017-18 academic year, thus not creating any new Perkins Loan promissory notes.
Finding 2023-001 – Improper Recognition of Revenue Condition During our audit, we noted that contribution revenue and net assets with donor restrictions were misstated by a material amount. We also noted cost-reimbursement grants for which government contract revenue and deferred revenue were also m...
Finding 2023-001 – Improper Recognition of Revenue Condition During our audit, we noted that contribution revenue and net assets with donor restrictions were misstated by a material amount. We also noted cost-reimbursement grants for which government contract revenue and deferred revenue were also misstated by a material amount. In both cases, the applicable revenue recognition standards were not adhered to. Corrective Action Plan The Network will continue to implement procedures to ensure that all unconditional contributions are recognized as revenue upon receipt of cash or notification of the contribution, and that conditional contributions are not recognized as revenue until the point in time when conditions have been met. We will also implement procedures to ensure that net assets are recorded and released in accordance with GAAP. We have implemented procedures to ensure that cost-reimbursement grants are reconciled at year-end, and that receivables, deferred revenue, and revenue are properly recorded for all grants by consolidating reporting and review of grant revenue and expenses under the Chief Operating Officer. Estimated Completion Date 6/30/2024 Individuals Responsible for Implementing Corrective Action Plan Executive Director and Chief Operating Officer
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District has modified the business practice for returning Title IV funds to improve the calculation of when funds are due and provided training to ensure multiple individuals are able to perform the neces...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District has modified the business practice for returning Title IV funds to improve the calculation of when funds are due and provided training to ensure multiple individuals are able to perform the necessary procedures for returning Title IV funds. Implementation Date: 6-23-23
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District is conducting a review of its processes for NSLDS reporting to improve accuracy and has provided training to ensure multiple individuals are able to perform the necessary procedures for submittin...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District is conducting a review of its processes for NSLDS reporting to improve accuracy and has provided training to ensure multiple individuals are able to perform the necessary procedures for submitting NSLDS reports. Implementation Date: In Progress
The College wanted to ensure the accuracy of the amount of HEERF spending applied to satisfy students’ accounts. The deadline of April 10, 2023 did not provide the College sufficient time to complete the analysis of the HEERF spending for the first quarter ended March 31, 2023. Therefore, the first ...
The College wanted to ensure the accuracy of the amount of HEERF spending applied to satisfy students’ accounts. The deadline of April 10, 2023 did not provide the College sufficient time to complete the analysis of the HEERF spending for the first quarter ended March 31, 2023. Therefore, the first quarter reporting was combined with the report for second quarter ended June 30, 2023. No corrective action plan is needed. The HEERF funding expired on June 30, 2023. No further quarterly reports are required beyond June 30, 2023.
The College has conducted a comprehensive review and update of its procedures for reporting Federal Direct Loan and Pell Grant disbursements to the COD system. The College has multiple program calendars which overlap our standard academic calendar, including two aid years concurrently during spring ...
The College has conducted a comprehensive review and update of its procedures for reporting Federal Direct Loan and Pell Grant disbursements to the COD system. The College has multiple program calendars which overlap our standard academic calendar, including two aid years concurrently during spring and summer sessions. We have identified the multiple start dates as a primary challenge with timely reporting and have initiated corrective actions to synchronize program dates more closely with the standard academic calendar. This includes the phasing out of a summer header student cohort to prevent similar issues in the 2024-2025 academic year. A bi-weekly reconciliation report has been created to review activity and identify early discrepancies to maintain better internal controls. During the 2021-2022 aid years, the Financial Aid office had four Financial Aid directors with different approaches to aid awarding strategy. The current Director is focused on refining processes to enhance internal controls. Additionally, the College recognized a need for staff professional development and training and engaged a Financial Aid consultant to review our systems and processes. The Financial Aid consultant now conducts quarterly assessments to help us maintain our setups and provides ongoing training for our team. These steps are in line with best practices and are part of our commitment to minimizing errors and conducting timely financial aid reporting. The College has made significant improvements. The number of selected records failing the 15-day COD reporting window decreased from 15 in FY22 to 4 in FY23.
Action taken in response to finding: NCLE will: 1) Run a list (through Paychex) of employees that have been terminated and/or hired within the last pay period prior and the current pay period 2) Identify names on list with any employee who is currently receiving pay within the current pay period. 3...
Action taken in response to finding: NCLE will: 1) Run a list (through Paychex) of employees that have been terminated and/or hired within the last pay period prior and the current pay period 2) Identify names on list with any employee who is currently receiving pay within the current pay period. 3) Any employee on the list whether new hire and/or terminated verify that the amount being paid to the employee is correct. 4) Termed employee may still have ELT (Earned Leave Time) accrued and is due payment within the current pay period. The termed employee may have worked partial hours within the current pay period. Salary termed employee is due full payment within the last pay period the employee worked. 5) A new hire employee who is salaried will receive a pro-rated rate of pay for the first payroll. 6) Upon termination and/or new hire being enacted Management will forward termination and/or new hire notices to the Human Resource Department. 7) Human Resource Department will be entering (into Paychex) termination and/or new hire data as soon as they are received from management Names of the contact persons responsible for corrective action: Sue Firkus, CFO and Tim Nolan CEO Planned completion date for corrective action plan: Approved by our Board and Policy Council on February 26, 2024. Will be implemented immediately following this approval. The full current year within which we are operating as well as each upcoming fiscal year will be covered by this plan.
View Audit 299674 Questioned Costs: $1
Correction Action Plan: The University plans to implement the following: During the 2023-2024 academic year, the Registrar Office implemented the following mechanisms to ensure that all status change records are reported to NLSDS accurately.  Reinforce and train individuals in the compliance and co...
Correction Action Plan: The University plans to implement the following: During the 2023-2024 academic year, the Registrar Office implemented the following mechanisms to ensure that all status change records are reported to NLSDS accurately.  Reinforce and train individuals in the compliance and control ownership role to ensure controls are operating as designed.  Incorporate the review of student status change records within the duties of the individuals in compliance and control ownership roles within the Registrar office.
Department of Health and Human Services BRHC respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered con...
Department of Health and Human Services BRHC respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 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—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2023-001 Provider Relief Funding – Assistance Listing No. 93.498 Recommendation: We recommend the Organization review calculations to ensure that the proper amounts are used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Blue Ridge’s inventory system reports item prices based on average purchase price. Blue Ridge’s materials management staff has a process in place to update inventory item prices on an as-needed basis. In the event a price is in error, the issuance price is manually updated with a credit given to the department where expense was incorrectly reported. For future reporting of inventory issuance costs, an additional level of review will be added to validate cost reported are accurate. Name(s) of the contact person(s) responsible for corrective action: Pat Moll, Chief Financial Officer Planned completion date for corrective action plan: 03/27/2024 If the Department of Health and Human Services has questions regarding this plan, please call Pat Moll, CFO at 828-580-5003.
View Audit 299640 Questioned Costs: $1
TRIO Upward Bound has new leadership from the Director up to the Vice President. The new Director has already implemented a new set of protocols to verify all eligibility markers are met. The Director's supervisor, the Dean of Equity and Inclusion, will conduct a spot check twice annually. Contact ...
TRIO Upward Bound has new leadership from the Director up to the Vice President. The new Director has already implemented a new set of protocols to verify all eligibility markers are met. The Director's supervisor, the Dean of Equity and Inclusion, will conduct a spot check twice annually. Contact person(s) responsible for corrective action: Jimmie Sanders, Director TRIO Upward Bound and Desiree Anderson, Dean of Equity and Inclusion. Anticipated Completion Date: Immediate
The college will implement a two-step process to verify the FWS earnings reported on the FISAP. The Financial Aid Director and Manager of Compliance will develop a checklist to include verifying payroll records/reports. The checklist will be reviewed to confirm the accuracy of data reported on the F...
The college will implement a two-step process to verify the FWS earnings reported on the FISAP. The Financial Aid Director and Manager of Compliance will develop a checklist to include verifying payroll records/reports. The checklist will be reviewed to confirm the accuracy of data reported on the FISAP. Contact person(s) responsible for corrective action: Yvette McGee, Director of Financial Aid Anticipated Completion Date: August 30, 2024
FINDING 2023-008 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, pre...
FINDING 2023-008 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by one employee without an oversight or review process in place to prevent, or detect and correct, errors. In addition, the six reports submitted during the audit period contained errors. The errors were as follows:  The ESSER I, Year 2 and ESSER II, Year 1 reports did not contain expenditures for the reporting period, however according to the School Corporation's records there were expenditures for ESSER I and ESSER II during this period.  The ESSER I, Year 3, ESSER II, Year 2, ESSER III, Year 1, and ESSER III, Year 2 reports were not supported by the School Corporation's records, was not accurate and complete, and was not mathematically accurate. Recommendation: We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure supporting documentation is used and retained for all required reports submitted on behalf of the Education Stabilization Fund program funds. Contact Person Responsible for Corrective Action: Dr. Tim Garland Contact Phone Number and Email Address: 574-626-2525 / garlandt@lewiscass.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: During the audit period, internal control opportunities were in place but not followed. Lewis Cass Schools has an internal control process that is in place but was not followed by the treasurer who in the position during the audit period. The treasurer who did not follow the internal control process is no longer employed by Lewis Cass Schools. To address and ensure Education Stabilization Funds are properly reported by the treasurer the treasurer will print out the form that was completed by the treasurer and must be signed by the superintendent or department head for review before submittal and filed for record keeping. Anticipated Completion Date: 3/11/2024
FINDING 2023-005 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness. The School Corporation had not properly de...
FINDING 2023-005 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Finding: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness. The School Corporation had not properly designed and implemented internal controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles. There was not an oversight or review to ensure that the vendor claims were properly approved. The vendor claims were reviewed and approved by the department head and the Treasurer. However, during our review of the 40 vendor claims, there were 17 Accounts Payable Vouchers that were not approved by the department head and the Treasurer. Recommendation: We recommended that management of the School Corporation design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place regarding vendor claims. Contact Person Responsible for Corrective Action: Dr. Tim Garland Contact Phone Number and Email Address: 574-626-2525 / garlandt@lewiscass.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: During the audit period, internal control opportunities were in place but not followed. To address and ensure vendor claims are properly approved by the department head and treasurer Lewis Cass Schools has an internal control process that is in place but was not followed by the treasurer who in the position during the audit period. The treasurer who did not follow the internal control process is no longer employed by Lewis Cass Schools. To ensure the internal control process is currently being followed, several vendor claims were pulled and reviewed. This review found there to be no vendor claims that were not verified by the department head and treasurer. Anticipated Completion Date: July 1, 2023V
FINDING 2023‐003 Finding Subject: Child Nutrition Cluster ‐ Internal Controls Summary of Finding: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles, Activities ...
FINDING 2023‐003 Finding Subject: Child Nutrition Cluster ‐ Internal Controls Summary of Finding: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles, Activities Allowed and Unallowed. Recommendation: We recommended that management of the School Corporation design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place regarding vendor claims. Contact Person Responsible for Corrective Action: Tim Garland, Superintendent Contact Phone Number: 574‐626‐2525 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Lewis Cass Schools makes every effort to ensure proper documentation is obtained before processing vendor claims. To prevent oversight and strengthen internal controls, each level of management oversight has implemented stringent safeguards. All food service vendor claims will not be processed for payment without the authorization of the Food Service Director. Upon confirmation of the Food Service Director’s documented authorization, the Deputy Treasurer will document the authorization, and prepare the claim for the Treasurer. The Treasurer will ensure documented authorization of the Food Service Director and the Deputy Treasurer, along with the proper budget account code applied before releasing authorization for payment. The application of the procedures above will apply to all vendor claims for payment. Therefore, vendors meeting the thresholds for suspension and debarment will also be included. Anticipated Completion Date: Q2 2024 (6/30/2024)
Finding 387414 (2023-003)
Significant Deficiency 2023
Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. Were unable to produce documentation supporting the review of participant files for participant eligibility. Respo...
Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. Were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Associate Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. Anticipated Completion Date: March 31, 2024
Finding 387391 (2023-001)
Significant Deficiency 2023
Finding Summary: The organization has a lack of segregation of duties in the cash receipts process. One individual deposits the cash, enters the receipts in the accounting system, and prepares the bank reconciliation. Change Inc. Is missing a step in the internal controls as designed. Responsible...
Finding Summary: The organization has a lack of segregation of duties in the cash receipts process. One individual deposits the cash, enters the receipts in the accounting system, and prepares the bank reconciliation. Change Inc. Is missing a step in the internal controls as designed. Responsible Individuals: Jill Johnson, Associate Director Corrective Action Plan: We will be updating our cash receipts process as part of an overall review of our accounting and financial policies and procedures that will include improvements in our internal control system. Anticipated Completion Date: Updated accounting and finance policies and procedures will be completed and implemented by the end of FY24.
Description of Corrective Action Plan: The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying detail. The Director of Grants will make sure this is done in a time...
Description of Corrective Action Plan: The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying detail. The Director of Grants will make sure this is done in a timely manner to comply with the reporting deadlines for each fiscal year. Responsible Party and Timeline for Completion: Treasurer, Jill Wagoner, Superintendent, Dr. Angela Piazza and the Director of Grants, Eric Knebel. The corrective action will be implemented starting immediately.
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