Corrective Action Plans

Finding 478540 (2022-008)

Material Weakness 2022

SC

Internal Control / Segregation of Duties

Management concurs with the finding and will review its policies and procedures related to monitoring of the contractor that administers the grant program. Specifically, to ensure the contractor will use the required checklists designed to assist them in the management of the program. The Grants Adm...

Management concurs with the finding and will review its policies and procedures related to monitoring of the contractor that administers the grant program. Specifically, to ensure the contractor will use the required checklists designed to assist them in the management of the program. The Grants Administrator/Project Manager will be responsible for making sure the checklists are utilized.

View Audit 315168

Finding 478367 (2022-013)

Significant Deficiency 2022

Brockton School District

MT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is mainta...

FINDING 2021-2022-013: Impact Aid Application Support Response: A change in staffing at the District was the reason for not being able to locate the information from the 2019 Impact Aid Application. The District will implement internal control procedures to ensure supporting documentation is maintained for each application year.

View Audit 315034

Finding 478365 (2022-011)

Material Weakness 2022

Brockton School District

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2021/2022-011: Wage Rate Compliance Response: The District will implement internal controls to ensure compliance requirements of all federal funds received. Contractors will be required to submit certified payroll records to demonstrate they are complying with prevailing wages if the proje...

FINDING 2021/2022-011: Wage Rate Compliance Response: The District will implement internal controls to ensure compliance requirements of all federal funds received. Contractors will be required to submit certified payroll records to demonstrate they are complying with prevailing wages if the project is paid with federal funds.

View Audit 315034

Finding 478297 (2022-001)

Material Weakness 2022

Hui No Ke Ola Pono, Inc.

HI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coo...

Internal Control over Financial Reporting, Health Resources and Services Administration, Native Hawaiian Health Care 93.932 Internal control over payroll and disbursements As of January 18, 2023, corrective action has been taken as follows. When pay rates are changed, the Operations Manager/HR Coordinator will submit a personnel action form to indicate changes made to the employee’s rate of pay, status, or position change. The Executive Director will review and approve any changes. The form will be uploaded to the employee file and ProService will make the necessary changes to the employee’s record. Employees and managers have been informed to approve their timesheets in a timely manner as of May 2024. Previously, staff was unaware of internal control procedures for payroll processing. Corrective action on all disbursements has been taken as of August 1, 2023. All disbursements require a purchase requisition or payment request to be approved by the Executive Director. Either of the forms are completed by the program manager, and submitted for approval before the purchase or reimbursement is made. Internal control over accounts payable, accounts receivable, and cash Due to the lack of financial oversight, staff were unaware of how to reconcile the subledgers. Corrective action has been taken as of January 2023 to review all balance sheet accounts and verify balances on each subledger. All bank reconciliations have been completed as of May 31, 2024. Medical billings As of January 18, 2023, the Data & Compliance Specialist reviews the sliding fee discount applications received and calculates the discount based on income support and family members. If a discount is determined, the Data & Compliance Specialist will apply the discount to all qualified visits. The application is uploaded to the clients file for future reference.

View Audit 314978

Finding 478172 (2022-001)

Significant Deficiency 2022

Village of Lawrence, Inc.

KS

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 314840

Finding 478017 (2022-008)

Significant Deficiency 2022

City of Lynn

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accor...

Audit Finding Reference: 2022-008 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City contracted with a third party to report our COVID spending. The City was made aware of the discrepancy and will use MUNIS in the future to validate expenses accordingly. Completion Date Stephen T. Spencer, City of Lynn Comptroller December 31, 2024

View Audit 314741

Finding 478009 (2022-005)

Significant Deficiency 2022

City of Lynn

MA

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it fall...

Audit Finding Reference: 2022-005 Limit Federal Cash on Hand (Significant Deficiency) Planned Corrective Action: The district is aware of this finding and will be taking steps to address this in the coming months. The City needs to decrease the cash balance in the school lunch fund so that it falls within acceptable Federal guidelines. Name of Contact Person and Completion Date Kevin McHugh, City of Lynn School Business Manager December 31, 2024

View Audit 314741

Finding 478000 (2022-002)

Material Weakness 2022

Human Response Network

CA

Reporting Internal Control / Segregation of Duties Material Weakness

Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial i...

Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial information to the Auditors. That Fiscal Officer resigned in March 2022 and the position remained vacant until August 1st, 2022. In August 2022, the preceding Fiscal Officer was rehired. During their prior employment from February 2013 until March 2021 there were no audit findings. In addition to the Fiscal Officer position being vacant for five months, there was a new fiscal coordinator position created and the fiscal assistant position had gone through 3 staff members in less than three years. There are no staff at Human Response Network with accounting experience except for the Fiscal Officer and fiscal department of three. The rehired Fiscal Officer determined that many balance sheet accounts were not reconciled monthly. It was discovered that closing entries had not been done and the financial statements provided to the auditors were inaccurate. The accounts not reconciled included the following accounts: • Cash • Contracts Receivable to the General Ledger • Prepaid Expenses to Accrue Expenses • Depreciation / Property & Equipment Schedule • Accounts Payable Aging to the General Ledger • Deferred Revenue to the General Ledger The Fiscal Officer performed a thorough review of the allocation methodology, journal entries, and other accounting transactions to ensure that the transactions were recorded properly and pooled expenses were correctly allocated. There were a number of transactions that were not coded correctly. Pooled expenses were allocated correctly. The trial balance discrepancies from Fiscal Year 2021/22 were researched and reconciled and all the balance sheet accounts were reconciled. Transactions were re-coded to their correct account. The Fiscal Officer continues training staff on the proper procedures and use of the financial software. An audit engagement letter for 2021/22 was executed on September 15, 2023. The majority of information was provided to the Auditors between November 2023 and early February 2024. Scheduling conflicts prevented continued work on the audit until late-May 2024. Human Response Network agrees that monthly reconciliations of all general ledger and balance sheet accounts should be performed timely and accurately. As of August 2022, Human Response Network staff began reconciling accounts and projects on a regular basis as a part of the monthly closing process. Staff continue to receive ongoing training and mentoring by the experienced staff members.

View Audit 314739

Finding 477990 (2022-003)

Material Weakness 2022

American Academy of Child and Adolescent Psychiatry

DC

Material Weakness Reporting Internal Control / Segregation of Duties

Identifying number: 2022-003: Finding: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Corrective Actions Taken or Planned: 1. Beginning in fall of 2022, the Academy has contracted with an outsourced accounting and consulting fir...

Identifying number: 2022-003: Finding: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Corrective Actions Taken or Planned: 1. Beginning in fall of 2022, the Academy has contracted with an outsourced accounting and consulting firm to manage the financial reporting surrounding its federal funding. The firm is working in consultation with organization leadership and a federal grant consultant to provide the necessary support to produce the federal report package prior to the reporting deadline. Name of Responsible Person: Heidi Fordi, Executive Director/CEO Projected Date of Completion: July 2024

View Audit 314720

Finding 477974 (2022-012)

None 2022

Oklahoma County

OK

Period of Performance Internal Control / Segregation of Duties

97.036 - Noncompliance with Period of Performance Requirement – Disaster Grants - Public Assistance (Presidentially Declared Disasters) Oklahoma County will design and implement internal control procedures to ensure that all period of performance requirements are met. Anticipated Completion Date: Co...

97.036 - Noncompliance with Period of Performance Requirement – Disaster Grants - Public Assistance (Presidentially Declared Disasters) Oklahoma County will design and implement internal control procedures to ensure that all period of performance requirements are met. Anticipated Completion Date: Completed and approved at BOCC on 3/27/2024 Responsible Contact Person: Brian Maughan, BOCC Chairman

View Audit 314691

Finding 477970 (2022-003)

Material Weakness 2022

City of Neptune Beach

FL

Questioned Costs Reporting Internal Control / Segregation of Duties

Management agrees with the recommendation and recognizes that consistent review of the payroll processing is critical in avoiding material mistakes that may lead to economic loss. Management is actively seeking new payroll processing software and is expecting to complete the deployment during fiscal...

Management agrees with the recommendation and recognizes that consistent review of the payroll processing is critical in avoiding material mistakes that may lead to economic loss. Management is actively seeking new payroll processing software and is expecting to complete the deployment during fiscal year 2023-24, to ensure the process is secure and efficient. In addition, we arecurrently documenting the process to ensure that payroll reports are reviewed and approved by the CFO, delegated employee, or City official in the event there is a gap in the Cheif Financial Officer position.

View Audit 314684 Questioned Costs: $1

Finding 477904 (2022-001)

Significant Deficiency 2022

Township of Berkeley

NJ

Reporting Internal Control / Segregation of Duties

The responsible officials will address the matter as part of their corrective action plan.

View Audit 314540

Finding 477890 (2022-001)

Material Weakness 2022

Minnesota Indian Women's Sexual Assault Coalition

MN

Material Weakness Reporting Internal Control / Segregation of Duties

In 2022 two grant awards from private foundations were incorrectly classified as “without donor restrictions” in the accounting system. Our Financial Policies and Procedures specify in Part I, Section 6 that MIWSAC will recognize contributions based on any donor imposed purpose or time restrictions ...

In 2022 two grant awards from private foundations were incorrectly classified as “without donor restrictions” in the accounting system. Our Financial Policies and Procedures specify in Part I, Section 6 that MIWSAC will recognize contributions based on any donor imposed purpose or time restrictions identified in the award notice or grant document. Further, our Financial Policies and Procedures specify in Part IV, Section 1 the following procedures be applied for all gifts, contributions and grants: 1. Finance Manager and AIOA Controller will review award documents, grant documents or other correspondence received from donor/funder to determine the type of donor restriction(s). 2. Finance Manager and Executive Director will establish any required tracking of donor restricted revenues and how/when restrictions will be satisfied and released. 3. The AIOA Controller will add new donor restricted revenues to the Net Assets workpaper and subtract donor restricted funds that have been released from restriction. 4. The Finance Manager or AIOA Controller will prepare a journal entry as part of the month-end procedures to reclass any new donor restricted revenue from Unrestricted Net Assets to Net Assets with Donor Restriction and to record satisfaction of restrictions by reclassing from Net Assets with Donor Restriction to Unrestricted Net Assets. In the case of the two grants identified by the auditors as mis-classified, the policies were followed but the conclusions reached were incorrect. In one case the error was a clear oversight of the AIOA Controller. In the second case, the language the donor used in the grant document for a general operations award was ambiguous and open to more than one interpretation. Our AIOA Controller determined the award to have no restrictions but in a discussion with auditors we have agreed the “2 year” language in the grant document, though not clearly defined, would necessitate placing a time restriction on 50% of the award. The corrections were made as part of the audit engagement by the AIOA Controller posting a reclassing entry to revenue and net assets with donor restrictions. This audit adjustment was reviewed and agreed upon by management. Further corrective action will be for the AIOA Controller to consult with and collaborate with the AIOA CFO on the determination of the revenue treatment of grants and contributions received from private foundations to ascertain the existence of conditions and/or donor imposed restrictions. This corrective action has been implemented as of 8/25/2023. Corrective Action contact/responsible party: Jerry Frick, Fractional CFO – All In One Accounting Jerry.frick@allinoneaccounting.com 651-347-4471 Corrective Action Contact: Nicole Matthews, Executive Director nmatthews@miwsac.org 651-646-4800

View Audit 314524

Finding 477884 (2022-002)

Significant Deficiency 2022

Minnesota Indian Women's Sexual Assault Coalition

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

The two expenditures initiated by the Executive Director that did not have the required approval of the Keeper of Finances was an oversight and not in line with the Financial Policies and Procedures. We have determined an update is necessary to the procedures in the Financial Policies and Procedures...

The two expenditures initiated by the Executive Director that did not have the required approval of the Keeper of Finances was an oversight and not in line with the Financial Policies and Procedures. We have determined an update is necessary to the procedures in the Financial Policies and Procedures manual to address the use of MIWSAC credit/debit cards for expenditures. Further, we will request the Circle Keepers to adopt these changes to the Financial Policies and Procedures at their next scheduled meeting. And, we will advise staff of the expense approval oversights revealed by the audit along with the updated procedures added to the Financial Policies and Procedures manual. This communication will be provided in writing as a memo to all staff. This corrective action will be fully implemented by September 30, 2023 Corrective Action responsible party: Jerry Frick, Fractional CFO – All In One Accounting Jerry.frick@allinoneaccounting.com 651-347-4471 Corrective Action contact: Nicole Matthews, Executive Director nmatthews@miwsac.org 651-646-4800

View Audit 314524

Finding 477870 (2022-002)

Material Weakness 2022

South Central Calhoun Community School District

IA

Internal Control / Segregation of Duties Reporting

The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.

View Audit 314508

Finding 457778 (2022-001)

Significant Deficiency 2022

Sunnyside Presbyterian Homes

VA

Allowable Costs / Cost Principles Reporting Significant Deficiency

U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The findings from the schedule of findings and questioned costs are discussed below....

U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The 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 AUDITSU.S. Department of Health and Human Services2022-001 COVID-19 Provider Relief Funds ? Assistance Listing No. 93.498 - ReportingRecommendation: It is recommended that an independent person reviews the U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: I have informed the CEO of this finding. We will implement the recommendation above by having the Controller or CEO review any future U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Name(s) of the contact person(s) responsible for corrective action: Ken BowardPlanned completion date for corrective action plan: September 27, 2023 (immediate implementation)If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ken Boward at 540-568-8204.

View Audit 314226

Finding 457771 (2022-002)

Significant Deficiency 2022

City of Dassel

MN

Internal Control / Segregation of Duties

Segregation of DutiesName of Contact Person: Terri Boese, City ClerkCorrection Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of th...

Segregation of DutiesName of Contact Person: Terri Boese, City ClerkCorrection Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 314222

Finding 455009 (2022-001)

Material Weakness 2022

Italian Home for Children, INC

MA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Views of Responsible Officials and Planned Corrective Actions:We agree with the auditor?s recommendation. It should be noted Italian Home for Children (IHC) has the recommended internal controls in place and are functioning well. However, with the impact of the novel coronavirus (COVID-19) as well a...

Views of Responsible Officials and Planned Corrective Actions:We agree with the auditor?s recommendation. It should be noted Italian Home for Children (IHC) has the recommended internal controls in place and are functioning well. However, with the impact of the novel coronavirus (COVID-19) as well as turnover in the IHC?s Finance team, official sign off was not always being done. IHC?s Accounts Payable team will obtain approvals of individual invoices either physically or electronically from the appropriate individuals. Approved invoices will be forwarded to a different individual on the Finance team to review and authorize payment. The check/ACH remitted for payment will be signed by someone other than the individual who authorized payment of the invoices. In addition, IHC will ensure there is either electronic or paper audit trail of reviews and approvals. This will ensure all expenditures are appropriately reviewed and approved prior to payment. Finally, all items referred to in the finding were for allowable costs and no items of noncompliance were identified.

View Audit 313970

Finding 454020 (2022-005)

Significant Deficiency 2022

Bassett Unified School District

CA

Questioned Costs Internal Control / Segregation of Duties

Corrective Action: The District has two private schools within the District?s boundaries as follows: 1. St. Louis of France ? This private school has 77 low income qualified students (see attached students information). Based on the Title I allocation formula, the amount to be shared to St. Louis ...

Corrective Action: The District has two private schools within the District?s boundaries as follows: 1. St. Louis of France ? This private school has 77 low income qualified students (see attached students information). Based on the Title I allocation formula, the amount to be shared to St. Louis of France is as follows:"See Corrective Action Plan for Table". The District?s Student Services Director, Mr. Jason Tveit, is working with St. Louis of France administration to obtain their spending plan of $26,179 ESSER I share. Once we have their spending plan, Bassett will ensure the spending budget for the school is allocated into the unrestricted general fund (base) 00000.0 resource. 2.Bishop Amat Private School ? This school has declined acceptance of ESSER I funds.

View Audit 313805 Questioned Costs: $1

Finding 453977 (2022-004)

Significant Deficiency 2022

Clark Atlanta University

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding No. 2022-004:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:

View Audit 313784

Finding 453886 (2022-002)

Significant Deficiency 2022

Clark Atlanta University

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

Finding No. 2022-002:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:

View Audit 313784

Finding 453885 (2022-003)

Material Weakness 2022

Clark Atlanta University

GA

Reporting Internal Control / Segregation of Duties

Finding No. 2022-003:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:

View Audit 313784

Finding 453817 (2022-001)

Significant Deficiency 2022

Town of Preston

CT

Cash Management Reporting Significant Deficiency

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic fin...

Finding Reference Number: 2020-01 ? Material Weakness in Internal Control Over Financial ReportingDescription of Finding:The Town should have internal controls over financial reporting that provides reasonable assurance that the accounting records can be relied upon and used to prepare the basic financial statements and related notes in conformity with accounting principles generally accepted in the United States of America. Having effective internal controls and procedures over financial reporting will ensure that the financial information is being accurately presented and allow the governing body to make sound financial decisions on a timely basis.There were multiple rounds of revisions to the trial balances before a final trial balance was able to be provided. Significant effort was expended identifying required information and corresponding adjustments and reconciliations. The audit process was delayed while Town personnel and audit staff worked towards a complete set of financial statements. Material journal entries were required to ensure the financial statements were properly stated in accordance with Generally Accepted Accounting Principles.Some of the deficiencies in the Town?s internal control over financial reporting processes are described below:o The interfund balances between the General Fund and the other funds were not reconciled on a timely basis.o The Town and the Board of Education do not currently have formalized accounting policies and procedures manuals detailing the daily, monthly, quarterly, and year-end closing procedures.Statement of Concurrence or Nonconcurrence:The Town and Board of Education agrees with this finding.Corrective Action:The Town agrees with the finding regarding internal control over financial reporting. The Town has a new Finance Director and Treasurer and has engaged additional accounting assistance to develop policies and procedures and ensure that controls are in place to ensure that the financial records are reported accurately and timely.Name of Contact Person:Cynthia Varricchio, MBA, Director of Finance and School Business Operations, (860) 889-6098, varricchioc@prestonschools.orgProjected Completion Date: June 30, 2023

View Audit 313765

Finding 453787 (2022-002)

Significant Deficiency 2022

City of Portsmouth

OH

Procurement, Suspension & Debarment Eligibility Reporting § 200.303

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently perform...

2022-002 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the city review and evaluate procedures to ensure that the procedures over safeguarding assets, maintenance of records, and reconciliation of activity are consistently performed.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The accounts will be reconciled prior to the program ending on a regular cycle during the program to ensure appropriate accounts and the accuracy of the supporting documentation is provided going forward.Described action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reconciling the account on a timely basis. Online applications programs are being created by the department of technology to assist in the program documentation gathering in order to ensure applicants can provide all necessary support for the program in a secure environment.Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial OfficerPlanned completion date for corrective action plan: 7/1/2022.If the Auditor of Public Accounts has questions regarding this plan, please call Mimi Terry, Interim City Manager.

View Audit 313753

Finding 453786 (2022-001)

Significant Deficiency 2022

City of Portsmouth

OH

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)The findings from the schedule of findings and questioned costs are discussed below. The finding...

Auditor of Public AccountsCity of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022.Audit period: Fiscal Year 22, (July 1, 2021-June 30, 2022)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 AUDITS2022-001 Coronavirus State and Local Recovery Funds (CSLRF) ? Assistance Listing No. 21.027Recommendation: We recommend that the City ensure that federal funds are used to support allowable costs and activities, and to determine when federal requirements may be more restrictive than the State or grantor? requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Management concurs with the recommendation. The program categories will be reviewed prior to the program beginning to ensure appropriate adherence to the Federal vs State guidelines and the accuracy of the supporting documentation is provided going forward. Describe action planned or taken: The Standard Operating Procedures that provide additional detail will be followed to document the process of reviewing the guidelines. Program documentation gathering in advance to ensure program adherence for the program federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Kyera Pope, Accounting Administrator, Gloria Taylor, Interim Chief Financial Officer Planned completion date for corrective action plan: 3/1/2023

View Audit 313753 Questioned Costs: $1

Corrective Action Plans

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