Corrective Action Plans

Finding 44751 (2022-005)

Material Weakness 2022

Anoka County

MN

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

Finding Number: 2022-005 Finding Title: Allowable Costs/Cost Principles and Reporting Program: Medical Assistance Program 93.778 Name of Contact Person Responsible for Corrective Action: Nicole Hegge - Sr. Manager, Accounting - Finance and Central Services Corrective Action Planned: In order to appr...

Finding Number: 2022-005 Finding Title: Allowable Costs/Cost Principles and Reporting Program: Medical Assistance Program 93.778 Name of Contact Person Responsible for Corrective Action: Nicole Hegge - Sr. Manager, Accounting - Finance and Central Services Corrective Action Planned: In order to appropriately report the revenue offset that may impact federal programs, we have updated our quarterly process ensuring that any federal revenue offsets are included in the appropriate fund and report. In some instances, this may still require the County to file amendments to federal reports; however, they will be completed no later than eight weeks following the end of the quarter. Anticipated Completion Date: December 31, 2023

View Audit 43802 Questioned Costs: $1

Finding 44747 (2022-003)

Material Weakness 2022

Anoka County

MN

Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-003 Finding Title: Internal Controls over Payroll Name of Contact Person Responsible for Corrective Action: Cory Kampf - CFO - Finance and Central Services Emily Wilson - Supervisor, Accounting - Finance and Central Services Corrective Action Planned: The Mass Approval Process d...

Finding Number: 2022-003 Finding Title: Internal Controls over Payroll Name of Contact Person Responsible for Corrective Action: Cory Kampf - CFO - Finance and Central Services Emily Wilson - Supervisor, Accounting - Finance and Central Services Corrective Action Planned: The Mass Approval Process does not overwrite the individual time sheet approval. The reports showing this were not available at the time of the audit and are being developed to resolve this issue. Discontinuing the Mass Approval may result in the need to process additional supplemental payrolls for those individuals that were not paid on the regular payday. We continue to develop additional training and tools for supervisors to help them with their responsibilities for approving time. Also, we are looking at developing procedures around supplemental payrolls with the plan to minimize the need for them. Anticipated Completion Date: December 31, 2023

View Audit 43802

Finding 44746 (2022-004)

Significant Deficiency 2022

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs Reporting Significant Deficiency

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum ? Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 43800

Finding 44745 (2022-003)

Significant Deficiency 2022

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs Eligibility Significant Deficiency

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding.3. Official Responsible for Ensuring CAP Karie Kirschbaum ? Executi...

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding.3. Official Responsible for Ensuring CAP Karie Kirschbaum ? Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 43800

Finding 44743 (2022-002)

Significant Deficiency 2022

Galveston Bay Foundation, Inc.

TX

Procurement, Suspension & Debarment Reporting Significant Deficiency

Finding #2022-002 ? Significant Deficiency and Other Noncompliance Recommendation: Develop policies and procedures to meet the contract reporting requirements. Planned corrective action: In 2023, Galveston Bay Foundation created a new Director of Program Operations position. This person will be...

Finding #2022-002 ? Significant Deficiency and Other Noncompliance Recommendation: Develop policies and procedures to meet the contract reporting requirements. Planned corrective action: In 2023, Galveston Bay Foundation created a new Director of Program Operations position. This person will be responsible for the oversight of grant reporting in addition to the oversight of program operations. The Director of Program Operations will maintain a spreadsheet of all grant reporting requirements with applicable due dates. Although each grant program manager is responsible for submission of program and financial reporting related to their grant, the Director of Program Operations will work closely with each grant program manager to ensure reports due were submitted timely as required by the individual grant contract. Responsible officer: Robert Stokes, President and CEO Estimated completion date: Immediately

View Audit 40559

Finding 44738 (2022-001)

None 2022

Universidad Central Del Caribe, Inc.

PR

Student Financial Aid Eligibility Reporting

The identified instances were recorded before the university put in place the controls described below. In order to assure compliance with NSLDS reporting requirements, determinations of funds earned, and timing, beginning with academic year 2022-2023 (August-2022) the university is taking the follo...

The identified instances were recorded before the university put in place the controls described below. In order to assure compliance with NSLDS reporting requirements, determinations of funds earned, and timing, beginning with academic year 2022-2023 (August-2022) the university is taking the following measures: 1. A MSSharePoint was created in collaboration among the Registrar?s, Financial Aid and Finance Offices staff to serve as an easy access documentation repository and to enhance communication. Information of changes in the enrollment status of any student is documented internally for discussion among the offices (Monthly Withdrawal Conciliation Report). 2. Monthly meetings with the Registrar?s, Financial Aid and Finance Offices staff takes place. Personnel from the Institutional Effectiveness Office, and the Offices of the Dean and the Assistant Dean of Academic Affairs will also attend to facilitate thediscussion. During these meetings the three offices reconcile data on student enrollment status (as documented in the MSSharePoint). This best practice assures that: a. Student enrollment status is recorded accurately and on time. b. Withdrawal cases in which transactions are required with the USDoE are documented early so that funds are returned within the allowable prescribed period. c. As an extra bonus, communication is improved among the Registrar?s, Financial Aid and Finance Offices staff. 3. The dean of student affairs and the dean of academic affairs have provided faculty development seminars on the expectations of a faculty member to comply with federal regulations. Among the topics discussed is the importance of attendance recording and documentation. As well, faculty were required to refer to the Registrar?s and to the Dean of Admissions and Student Affairs Offices any student absent totwo consecutive significant academic events. The purpose is: a. Early detection of a student that might be at risk of academic difficulties. b. Early awareness of a student that might be changing enrollment status. 4. To date four (4) attendance surveys have taken place (3/semester). The attendance surveys provide the opportunity to capture any students at risk of changes in enrollment status. As a consequence, student enrollment status may be recorded accurately and on time and as well funds are returned to the USDoE within the allowable period. 5. Periodic letter to the faculty from the Office of the Dean of Academic Affairs to highlight the importance to promptly refer any changes in student attendance to activate retention efforts or in order to identify and record accurately and on time any changes in student enrollment status. n addition to the above-mentioned procedures the following measures will be taken: 1. Late reporting of graduation dates in NSLDS and effective dates: a. Prior to graduation all academic program directors review the degrees to be conferred and certify candidates eligible for graduation b. The Registrar?s Office changes the status to graduate in the NSLDS Report after graduation date. c. To assure that all degrees are reported on time and accurately to the NSLDS system from now on, the Registrar?s Office, within ten days after graduation date, will process the changes in the NSLDS system. After the Registrar?s Office processes the changes in the NSLDS system, it will send to all program directors the list of all the students processed as graduated in the NSLDS system and they will be asked to double verify and attest accuracy of the lists of conferred degrees and asked to provide a certification within two days that the changes processed were accurate and that they agree with their record of students officially graduated during the last graduation date. This double certification of conferred degrees within the proposed time-frame will provide a second opportunity to add or delete any missing information within the NSLDS system increasing accuracy and timelines. d. A copy of the certification will be submitted to the Office of the Dean of Academic Affairs as evidence of the compliance with the new process established.

View Audit 39697

Finding 44736 (2022-005)

Material Weakness 2022

Yellowstone Academy School District No. 58

MT

Internal Control / Segregation of Duties

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The Board of Trustees will continue to be involved in providing some of these controls. P...

SEGREGATION OF DUTIES Name of Contact Person: Roger Heimbigner Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The Board of Trustees will continue to be involved in providing some of these controls. Proposed Completion Date: The Board of Trustees will implement the above procedure immediately.

View Audit 40558

Finding 44725 (2022-002)

Material Weakness 2022

Parkview School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-002- Material Adjustments (Prior Year Finding #2021-002) Condition: Johnson Block and Company, Inc. proposed multiple adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its acc...

Finding #2022-002- Material Adjustments (Prior Year Finding #2021-002) Condition: Johnson Block and Company, Inc. proposed multiple adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District?s internal controls. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to report properly. 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 number of adjusting journal entries proposed by the auditor Contact Person: Tracy Case Anticipated Completion: Not Applicable

View Audit 39098

Finding 44724 (2022-001)

Material Weakness 2022

Parkview School District

WI

Internal Control / Segregation of Duties Reporting

Finding #2022-001- Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of...

Finding #2022-001- Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: The Business Office has been working on adding more oversight to accounting functions that occur in the District by training employees in different areas and by following a schedule of monthly and annual informational reporting and approval. The Business Manager reports to the Board of Education each month on total revenues and expenditures for the year in comparison to trends from the previous year. The Board also receives detailed reports each month to review and approve all checks that were processed in the month prior. Beyond that, all payment requests in the District require two administrators to sign off on them to ensure more than one person reviews and approves the request. Payroll sends cash reconciliation statements to the Business Manager each month for review and approval and the Bookkeeper sends check summary reports to the Business Manager for approval each time a batch of checks is processed. Each member of our Business Office staff is trained in another area of the Business Office (e.g. Business Manager can process payroll, Payroll Specialist can cut checks, and our Bookkeeper can submit financial reports to DPI). However, due to the limited number of staff in our District, some accounting functions in the Business Office do not have as much segregation as recommended by our auditors. In the future, we will continue to try to segregate more duties to help alleviate the financial risk in the District. Contact Person: Tracy Case Anticipated Completion: Not Applicable

View Audit 39098

Finding 44660 (2022-001)

Significant Deficiency 2022

University of Oklahoma Norman Campus

OK

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties § 200.430

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2022-001 Research and Development Cluster, Various Assistance Listing Numbers, Various Agenci...

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2022-001 Research and Development Cluster, Various Assistance Listing Numbers, Various Agencies, Award Year 2022 Criteria or Specific Requirement ? Special Tests and Provisions ? Key Personnel ? 2 CFR ? 200.430(i) Finding Summary: The University?s time and effort review process includes review of monthly labor certification reports. These reports were not consistently reviewed in a timely manner during FY 2022. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2022. Officials Responsible for Ensuring Corrective Action: Tamara Franklin, Assistant Vice President of Research Financial Services. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management concurs with the finding and proper controls are being implemented during FY2023. Management will implement a labor certification monitoring and escalation process. A reminder will be distributed to all principal investigators reminding them of the University?s policy and their responsibilities in the review and confirmation of their personnel expenditures.

View Audit 48006

Finding 44646 (2022-001)

Material Weakness 2022

Belmond-Klemme Community School District

IA

Internal Control / Segregation of Duties Reporting

We will review procedures and plan to make changes to improve internal control when possible.

View Audit 51693

Finding 44596 (2022-001)

Significant Deficiency 2022

George J. and Hilda Meyer Foundation, Inc.

MO

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Cause: Management oversight. Effect: The Foundation could be out of compliance with the covenants of the Loan and Security Agreement. Recommendation: We recommend the Foundation design controls to ensure that calculation is completed in accordance with the loan agreement and funded in full prior t...

Cause: Management oversight. Effect: The Foundation could be out of compliance with the covenants of the Loan and Security Agreement. Recommendation: We recommend the Foundation design controls to ensure that calculation is completed in accordance with the loan agreement and funded in full prior to the end of each fiscal year. Views of responsible officials: There is no disagreement with the audit finding. A waiver of the funding requirement was obtained for the year ended August 31, 2022. Management will incorporate the funding calculation for the Replacement and Extension Account into the reconciliations to be performed and reevaluated monthly.

View Audit 46020

Finding 44592 (2022-001)

Significant Deficiency 2022

Adna School District No. 226

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 985...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compli-ance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Katrin Williams, Business Manager PO Box 118 Adna, WA 98522 (360)748-0362 Corrective action the auditee plans to take in response to the finding: The District concurs and will review the current and future year?s indirect cost rates for ESSER re-imbursements. Anticipated date to complete the corrective action: Completed

View Audit 45725 Questioned Costs: $1

Finding 44590 (2022-002)

Significant Deficiency 2022

New River Valley Agency on Aging

VA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, ...

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, the impacts, and the planned remedy. Audit Name: New River Valley Agency on Aging - September 30, 2022 Audit Finding No. & SS Concurrence Short Title Summary Anticipated Completion Date Responsible Person(s) and Due Date * Status Status Date Concurs: Planned Action & Status Does Not Concur: Mitigating Controls & Risk Acceptance 2022-001 Updating and offsetting future Vehicle Sales Correction implemented immediately Completed and ongoing Senior Services Program Director C 9/30/2022 Concur 2022-002 UAI Forms Properly Completed Correction implemented immediately Completed and ongoing Aging and Disability Services Supervisor C 9/30/2022 Concur * Status Legend: NS = Not Started; U = Underway; C = Completed

View Audit 44107

Finding 44589 (2022-001)

Significant Deficiency 2022

New River Valley Agency on Aging

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, ...

Corrective Action Plan PURPOSE: This Plan describes Internal Control Audit findings; documents responsibility for addressing the findings; and describes progress towards addressing the findings. Provide enough information to enable the reader to understand the nature of the finding, the impacts, and the planned remedy. Audit Name: New River Valley Agency on Aging - September 30, 2022 Audit Finding No. & SS Concurrence Short Title Summary Anticipated Completion Date Responsible Person(s) and Due Date * Status Status Date Concurs: Planned Action & Status Does Not Concur: Mitigating Controls & Risk Acceptance 2022-001 Updating and offsetting future Vehicle Sales Correction implemented immediately Completed and ongoing Senior Services Program Director C 9/30/2022 Concur 2022-002 UAI Forms Properly Completed Correction implemented immediately Completed and ongoing Aging and Disability Services Supervisor C 9/30/2022 Concur * Status Legend: NS = Not Started; U = Underway; C = Completed

View Audit 44107

Finding 44587 (2022-001)

Material Weakness 2022

Lagrange County

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA. Description of Corrective Action Plan: We will work towards segregation of duties to ensure preventing...

FINDING 2022-001 Contact Person Responsible for Corrective Action: LaGrange County Auditor Contact Phone Number: (260) 499-6310 Views of Responsible Official: We concur with the findings from SBOA. Description of Corrective Action Plan: We will work towards segregation of duties to ensure preventing, or detecting and correcting noncompliance. Once the P & E report is prepared, a separate employee will review the report prior to submission. Anticipated Completion Date: When the next report is filed we will implement these procedures.

View Audit 44103

Finding 44584 (2022-002)

Significant Deficiency 2022

City of South Haven

MN

Internal Control / Segregation of Duties

"Segregation of Duties Name of Contact Person: Melissa Stenson, City Clerk Correction 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 som...

"Segregation of Duties Name of Contact Person: Melissa Stenson, City Clerk Correction 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 39386

Finding 44581 (2022-002)

Significant Deficiency 2022

South Shore Child Guidance Association, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.405

Audit Finding Reference Number: 2022-002 Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission i...

Audit Finding Reference Number: 2022-002 Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior submission. Claim form and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items claimed as well as appropriateness for the particular federal grant. CFO will then provide final authorization in writing to both grants accountant and controller at which time claim for reimbursement can be submitted by grant accountant.

View Audit 38529

Finding 44580 (2022-001)

Significant Deficiency 2022

South Shore Child Guidance Association, Inc.

NY

Cash Management Internal Control / Segregation of Duties

Audit Finding Reference Number: 2022-0{) Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission i...

Audit Finding Reference Number: 2022-0{) Recommendation - South Shore should enhance its internal control processes related to preparation and review of the monthly claim for reimbursement. Corrective Action Plan - We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior submission. Claim form and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items claimed as well as appropriateness for the particular federal grant. CFO will then provide final authorization in writing to both grants accountant and controller at which time claim for reimbursement can be submitted by grant accountant.

View Audit 38529

Finding 44578 (2022-001)

Material Weakness 2022

Brooklyn Plaza Medical Center, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: D...

CORRECTIVE ACTION PLAN September 5, 2023 Health Resources and Services Administration Brooklyn Plaza Medical Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS- FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID-19 Health Centers Program Cluster (CFDA 93.224/93.527) Finding 2022-01 - Special Tests and Provisions MATERIAL WEAKNESS Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts be monitored and reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken This finding was also reported in the calendar year 2021 audit. As part of our corrective action plan, we instituted monthly audits to capture any issues early. Unfortunately, the same finding was noted by the auditors in this 2022 audit. There were several factors that impeded us from resolving the sliding fee scale finding. We continue to have high staff turnover in the front desk position. In addition, the population generated from the system to select our sample on a monthly basis included both self-pay and insured patients, even though self-pay was the only criteria selected. It made a proper audit -inefficient. We are committed to putting in place a process that will prevent the reoccurrence of this finding. We have hired a consulting firm, "Health Efficient", to do a comprehensive review of our EMR systems to ensure that the system setup is correct and proper reports are being generated. In addition, we have retained them to train all front desk staff, including the director and supervisor. The consulting firm will also conduct bi- weekly audits for six months to ensure the issue is resolved. If the Health Resources and Services Administration has questions regarding this plan, please call Daniel Desire, Chief Financial Officer at 718-596-9800, ext. 226. Sincerely yours, Daniel Desire

View Audit 48905

Finding 44576 (2022-001)

Material Weakness 2022

Buck Owens Crystal Palace

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Finding 2022-001 Program: Shuttered Venue Operations Program Assisting Lister Number: 59.075 Federal Grantor: U.S. Small Business Administration Passed-through: N/A Award No. and Year: SBAHQ21SV002930.2 and 2022 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Princip...

Finding 2022-001 Program: Shuttered Venue Operations Program Assisting Lister Number: 59.075 Federal Grantor: U.S. Small Business Administration Passed-through: N/A Award No. and Year: SBAHQ21SV002930.2 and 2022 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control and Instance of Non-Compliance Management?s Response or Department?s Response Management agrees with the recommendation. Views of Responsible Officials and Corrective Action Management has designed controls for the supervisors to show evidence of the approval of the timecards and ensure the costs are allowable costs and activities allowed. Anticipated Completion Date September 2023. Contact Information of Responsible Official Name: Jim Shaw Title: Director Phone: 661-665-1450

View Audit 47434

Finding 44553 (2022-001)

Material Weakness 2022

Bellevue Community School District

IA

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective actions plan at 2022-001.

View Audit 49209

Finding 44542 (2022-003)

Significant Deficiency 2022

Norwood School District No. 63

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquid...

Finding No.: 2022- 003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: July 31, 2022 Name of Contact Person: Jake Flowers, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 45033

Finding 44535 (2022-004)

Material Weakness 2022

Dodgeville School District

WI

Internal Control / Segregation of Duties

Finding #2022-004 ? Cash Reconciliations Condition: The main checking account of the District was not reconciled to the general ledger throughout 2021-2022. Effect: Not reconciling cash accounts on a timely basis could lead to errors or other problems not being recognized and resolved in a timel...

Finding #2022-004 ? Cash Reconciliations Condition: The main checking account of the District was not reconciled to the general ledger throughout 2021-2022. Effect: Not reconciling cash accounts on a timely basis could lead to errors or other problems not being recognized and resolved in a timely manner. General ledger cash balances should be reconciled to monthly bank statements shortly after bank statements are received. Cause: The District?s main checking account was not reconciled to the general ledger at the time of the onsite audit. After all audit entries were recorded, no significant cash difference exists. Criteria: Internal controls should be kept in place to make sure that cash is reconciled timely and that reconciliations are tied to the general ledger on a monthly basis. Recommendation: We recommend the District develop procedures to reconcile all cash accounts to the general ledger in a timely manner. The reconciliations should be reviewed by someone other than the person preparing the reconciliation. The reviewer should initial and date the reconciliations when the review is complete. Response: The District will begin reconciling cash to the general ledger on a timely basis during the 2022-2023 fiscal year. Contact Person: Sam Lehman, Phone number: 608-935-3307, Email: slehman@draschools.org Anticipated Completion: June 30, 2023

View Audit 45029

Finding 44534 (2022-002)

Material Weakness 2022

Dodgeville School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-002 ? Material Adjustments (Prior Year Finding #2021-002) Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did...

Finding #2022-002 ? Material Adjustments (Prior Year Finding #2021-002) Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in the accounting system prior to the audit, a material weakness exists in the District?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. 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 number of adjusting journal entries proposed by the auditor. Contact Person: Sam Lehman, Phone number: 608-935-3307, Email: slehman@draschools.org Anticipated Completion: June 30, 2023

View Audit 45029

Corrective Action Plans

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