Corrective Action Plans

Finding 49589 (2022-001)

Significant Deficiency 2022

Tahlequah Hospital Authority Dba Northeastern Health System

OK

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financ...

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financial Assistance Listing # 93.489 Finding Summary: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: April 2023

View Audit 42346

Finding 49559 (2022-002)

Material Weakness 2022

South Limestone Hospital District D/b/a Limestone Medical Center

TX

Reporting Internal Control / Segregation of Duties

We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete ...

We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Larry Price, CEO, will be responsible to ensure this is accomplished. The District had enough expenditures for Period 2 and 3 funding received so that no lost revenues were utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2023.

View Audit 42405

Finding 49544 (2022-001)

Material Weakness 2022

Catholic Charities of the Texas Panhandle, Inc.

TX

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Identifying Number: 2022-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2022 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring re...

Identifying Number: 2022-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2022 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring regular ongoing training for all federal programs. All files will be reviewed on a regular basis by a supervisor to ensure eligibility checklists have been used and completed and that all required documentation is contained in the files. The checklists themselves are being reviewed on a regular basis to ensure they reflect current federal guidelines. The biggest reason leading to this finding is that the checklists had not been signed off documenting review procedures were in place. We are now requiring staff to sign off on all checklists and are working to improve the checklists documentation to ensure that all internal controls are documented properly. We note that due to the large increase in the number of people being served, the organization has recently hired additional staff to maintain the content of the files to achieve compliance. Compliance managers will be assigned whose sole duty is to verify the required documentation exists in the files. The compliance managers will report to a supervisor who is independent of the program leadership. The name of the contact person responsible for the corrective action: Jeff Gulde, Executive Director The anticipated completion date: To be completed by March 31, 2023.

View Audit 42382

Finding 49535 (2022-001)

Material Weakness 2022

South Nassau Communities Hospital and Subsidiaries

NY

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 Program Name: COVID-19 ? Provider Relief Fund Grantor: Department of Health and Human S...

Finding 2022-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 Program Name: COVID-19 ? Provider Relief Fund Grantor: Department of Health and Human Services (HHS) Federal award identification number: Not Applicable Views of responsible officials and planned corrective actions: Management agrees with the finding. Management will develop internal controls to review and approve supporting documentation and calculations of lost revenues attributable to Coronavirus prior to future Portal submissions, where applicable. The error noted understated lost revenues in the Portal submissions by approximately $38 million and, as a result, will not result in a refund of funds to HRSA. In future reporting periods, management will add an additional layer of review focused on the detailed calculations prior to Portal submissions, where applicable. All stages of review will be formally documented via sign-offs by the appropriate members of management before the lost revenues are entered into future reporting Portal submissions. Management has contacted HRSA directly to inform them of the reporting errors and awaits next steps to address remediation as no Period 5 Portal submission is required. Management intends to revise their Period 3 and 4 lost revenue amounts to be in line with revised calculations. Contact person: John Pohlman Expected Completion Date: September 30, 2023

View Audit 46800

Finding 49534 (2022-009)

Significant Deficiency 2022

County of Kern

CA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Expla...

Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller?s Office is working with departments to improve SEFA reporting and has recommended individuals who work with grants to attend annual cost principles training. Name(s) of the contact person(s) responsible for corrective action: Aimee Espinoza, Auditor-Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2023

View Audit 43375

Finding 49521 (2022-005)

Significant Deficiency 2022

Western Michigan University

MI

Student Financial Aid Eligibility Reporting

Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were impr...

Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were improperly reported in COD because of the COVID-19 national emergency. SFA evaluated its R2T4 procedures and strengthened its internal controls by discontinuing the practice of automatically adding the COVID indicator to students who withdrew. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 4/15/2023

View Audit 47967

Finding 49519 (2022-002)

Material Weakness 2022

Western Michigan University

MI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain Return of Title IV funds were initiated after the required time. SFA evalua...

Finding Number: 2022-002 Condition: The University initiated certain returns of Title IV funds after the required timing. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain Return of Title IV funds were initiated after the required time. SFA evaluated its R2T4 procedures in May 2022 and strengthened its internal controls by: 1. Reviewing reports of withdrawn students on a daily basis. 2. Weekly reporting of R2T4 and LDA students and calculations with two levels of approvals. 3. Holding weekly meetings and performing self-assessments to verify completion and accuracy of R2T4 calculations. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Aid Anticipated Completion Date: 10/23/2022

View Audit 47967

Finding 48992 (2022-001)

Significant Deficiency 2022

China Digital Times

CA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures a...

Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures are also being implemented to tighten the information flow between management and the accounting team to streamline all aspects of the coding, data entry, and billing process.

View Audit 49301

Finding 48948 (2022-002)

Significant Deficiency 2022

County of Page, Virginia

VA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Views of Responsible Officials and Planned Corrective Actions: The School Board will reconcile ESSER expenditures to RDA when submitting reimbursement requests. Additionally, the $626,729 of unearned funds was withheld from a future reimbursement request at the advice of the Virginia Department of ...

Views of Responsible Officials and Planned Corrective Actions: The School Board will reconcile ESSER expenditures to RDA when submitting reimbursement requests. Additionally, the $626,729 of unearned funds was withheld from a future reimbursement request at the advice of the Virginia Department of Education.

View Audit 43348 Questioned Costs: $1

Finding 48935 (2022-006)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Reporting for ESSER. After this review, we will implement a system to ensure that all reports are properly reviewed and have the adequate supporting documentation kept on file. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48924 (2022-005)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

FINDING 2022-005 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Assessment System Security. After this review, we will implement a system to ensure that all compliance requirements are being met. We will implement a certification process for each building administrator to certify the training completed for their employees. Anticipated Completion Date: We expect this Corrective Action to be implement by August 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48923 (2022-004)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

FINDING 2022-004 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Annual Report Card, High School Graduation Rates. After this review, we will implement a system to ensure that all students that were removed from the cohorts are properly documented and appropriate approvals are obtained prior to student removal from the cohort. We also will implement a process to ensure that the reason for removal is consistent with the documentation. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48888 (2022-002)

Significant Deficiency 2022

Rivherhead Charter School

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perfo...

Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perform quarterly reviews of their reserve levels and modify their expenditure patterns to ensure reserves are maintained within approved limits. The required approvals should be obtained from the funder to expend excess funds. Management?s Response: The Organization had earmarked the reserve funds for the purchase of additional kitchen equipment associated with its new high school. Due to permit delays the opening of the high school was delayed by a year. Management anticipates that the excess funds will be spent during fiscal year 2023 and the Organization will be within the 90-day reserve level.

View Audit 47308

Finding 48886 (2022-001)

Material Weakness 2022

St. Joseph's/candler Health System, Inc.

GA

Questioned Costs Cash Management Reporting

Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financi...

Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financial periods from March 2020 through June 2022. However, in April 2023, we withdrew our original application to FEMA upon the discovery that part of these expenditures were already submitted to HHS for PRF. Since the FEMA and PRF projects were led by two separate teams, we lacked both cross examinations and combined reviews which created a weak point in our internal control process. To correct this discrepancy, we have implemented controls to ensure expenditures are only applied once for all future projects. Effective in April, finance leadership will review and approve all project scoped and data selection processes before submission to eliminate duplication or errors.

View Audit 47305 Questioned Costs: $1

Finding 48885 (2022-001)

Material Weakness 2022

City of Cupertino

CA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 ...

Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 3. Added the Finance Team group email also to ensure various staff would receive reminder emails on reporting so that we can stay current on filing the report for compliance. Anticipated Date of Completion ? report submission completed. Name of Contact Person ? Janet Liang, Richard Wong and finlist@cupertino.org

View Audit 43117

Finding 48884 (2022-001)

Significant Deficiency 2022

Cmu

PA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-001 Financial Statements/Activities Allowed Corrective Action: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements. The unallowable expenditure of $12,831, were accrued and ...

Finding 2022-001 Financial Statements/Activities Allowed Corrective Action: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements. The unallowable expenditure of $12,831, were accrued and paid back to the granting agency by CMU in September 2022. Responsible Official _________________________________ Mark Verano, Interim Executive Director CMU 1100 South Cameron St, Harrisburg PA 17104 717-441-7033 mverano@cmupa.org

View Audit 43116 Questioned Costs: $1

Finding 48878 (2022-004)

Material Weakness 2022

School District of Stratford

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022

View Audit 46508

Finding 48865 (2022-001)

Material Weakness 2022

Cedarburg School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the D...

Finding #2022-001 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District?s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the materiality of adjusting journal entries proposed by the auditor. Contact Person: Ben Irwin Anticipated Completion: June 30, 2023

View Audit 42083

Finding 48827 (2022-002)

None 2022

Sunray Communities, Inc.

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2: Section 202 Capital Advance, CFDA 14.157 CORRECTIVE ACTION COMPLETED: The Company deposited $2,400 on March 27, 2023 into the replacement reserve. Finding 2022-002 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 47487 Questioned Costs: $1

Finding 48826 (2022-001)

None 2022

Sunray Communities, Inc.

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 1: Section 202 Capital Advance, CFDA 14.157 CORRECTIVE ACTION COMPLETED: The Company deposited $803 on March 27, 2023 into the security deposit account. Finding 2022-001 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 47487 Questioned Costs: $1

Finding 48825 (2022-001)

None 2022

Golden Acres Retirement Center, Inc. 112-Ee009

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our audi...

CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022 by three payments. On March XX, 2023 the Company deposited $2,149 into the replacement reserve. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 47486 Questioned Costs: $1

Finding 48812 (2022-001)

Material Weakness 2022

Lakewood School District No. 306

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

"See Corrective Action Plan for chart/table"

View Audit 45001

Finding 48807 (2022-001)

Material Weakness 2022

Sultan School District No. 311

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

"See Corrective Action Plan for chart/table"

View Audit 44999

Finding 48804 (2022-001)

Material Weakness 2022

Regional School Unit No. 73

ME

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered th...

Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered these purchased items not construction but maintenance and repair expenditures. Getting this audit in June of FY23, the corrective action will not apply until FY24. Anticipated Completion Date: July 1st, 2023

View Audit 41657

Finding 48761 (2022-001)

Significant Deficiency 2022

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal en...

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal entries should have additional oversight duties performed and documented. Action taken: The City is cognizant of the issue and continues to monitor the situation.

View Audit 52436

Corrective Action Plans

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