Corrective Action Plans

Finding 51875 (2022-001)

Material Weakness 2022

WI

Reporting Internal Control / Segregation of Duties

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

View Audit 47106

Finding 51873 (2022-001)

Material Weakness 2022

Emanate Health and Affiliates

CA

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors m...

Finding 2022-001: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Condition: Emanate Health and Affiliates incorrectly reported lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?) due to errors made in the calculation of lost revenues which resulted in an overstatement of lost revenues of $8,123,440. Planned Corrective Action: In future reporting periods, management will add an additional layer of review of the lost revenue calculation before submission through the Portal. Through this review, management will ensure the lost revenue calculation is performed on a comparable basis which would include the same types of revenues being compared. Management will correct the lost revenues attributable to coronavirus in the next Portal submission, as applicable and ensure any other Portal submissions have the correct lost revenue calculation and is reported correctly. Contact Person: Leon Choiniere, Chief Financial Officer Anticipated Completion Date: September 29, 2023

View Audit 45038

Finding 51866 (2022-002)

Material Weakness 2022

American Jewish University

CA

Questioned Costs Student Financial Aid Special Tests & Provisions

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did no...

FINDING 2022-002 ? Special Tests and Provisions ? Borrower Data Transmission and Reconciliation: Condition/context: The University did not have effective internal control in place that would provide reasonable assurance that the University complied with federal regulations, and the University did not complete reconciliations for all of 2022 except March 2022. Cause: Management did not have an established policy and procedure for borrower data transmission and reconciliation. Further, the process was not completed in the noted months due to turnover in the position responsible for performing the monthly reconciliation. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership will ensure monthly loan reconciliations are performed on time and approved by the CFO. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164 Questioned Costs: $1

Finding 51858 (2022-004)

Significant Deficiency 2022

American Jewish University

CA

Student Financial Aid Reporting Significant Deficiency

FINDING 2022-004 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Condition/context: An exception was noted whereby the status change of 1 graduated student selected for testing was not reported to the NSLDS. Cause: Due to turnover in ...

FINDING 2022-004 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Condition/context: An exception was noted whereby the status change of 1 graduated student selected for testing was not reported to the NSLDS. Cause: Due to turnover in the position responsible for performing the manual reporting process reporting was completed when the responsibility was assigned to a new employee. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51857 (2022-003)

Significant Deficiency 2022

American Jewish University

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

FINDING 2022-003 ? Special Tests and Provisions ? Disbursements: Significant Deficiency in Internal Control Over Compliance Condition/context: For one undergraduate student selected, federal student aid was disbursed, creating a credit balance that should have been refunded to the student within the...

FINDING 2022-003 ? Special Tests and Provisions ? Disbursements: Significant Deficiency in Internal Control Over Compliance Condition/context: For one undergraduate student selected, federal student aid was disbursed, creating a credit balance that should have been refunded to the student within the 14-day requirement. Cause: Due to turnover in the position responsible for monitoring credit balances and disbursement date compliance requirements, individuals performing the responsibility could not perform the task according to the required timeframes. - Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. It also enables the financial aid function to communicate effectively with the accounting office and ensure disbursements and refunds are processed timely and in accordance with the Department of Education rules and regulations. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51856 (2022-001)

Significant Deficiency 2022

American Jewish University

CA

Student Financial Aid Eligibility Significant Deficiency § 200.303

FINDING 2022-001 ? Eligibility: Significant Deficiency in Internal Control Over Compliance Condition/context ? The University did not have effective internal control in place to ensure ISIR flags had been cleared. Cause ? Individuals responsible for awarding and packaging students were unaware of t...

FINDING 2022-001 ? Eligibility: Significant Deficiency in Internal Control Over Compliance Condition/context ? The University did not have effective internal control in place to ensure ISIR flags had been cleared. Cause ? Individuals responsible for awarding and packaging students were unaware of the requirement to clear ISIR flags. Corrective Action Plan: Due to significant turnover in the Financial Aid Office, management has outsourced its financial aid function to a third party. This partnership enables us to improve our attention to detail and increase our internal controls over compliance matters. Responsible person: Sarah Stooksberry / Cindy Farrington Planned completion date: Completed as of the date of this letter.

View Audit 43164

Finding 51844 (2022-002)

Significant Deficiency 2022

North Central University

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : This find...

2022-002 Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: : This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 51829 (2022-001)

Material Weakness 2022

Monroe-Gregg School District

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initi...

Contact Person Responsible for Corrective Action: Kelly Dillon Contact Phone Number: 317-996-3720 x1003 Views of Responsible Official: Monroe-Gregg School District concurs with the finding. Description of Corrective Action Plan: The Grant Administrator and one other person will each review and initial each progress and final grant report before submitting in order to ensure accuracy. Anticipated Completion Date: March 13, 2023

View Audit 47093

Finding 51826 (2022-101)

Material Weakness 2022

Pinal County Community College District

AZ

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agre...

Assistance Listings numbers and names: 84.425E COVID-19 Education Stabilization Fund?Higher Education Emergency Relief Fund (HEERF) Student Portion 84.425F COVID-19 Education Stabilization Fund?HEERF Institutional Portion Chris Wodka Anticipated completion date: March 31, 2023 The District agrees with the finding. The District will ensure that policies and procedures related to grant reporting are followed, including detailed reviews of reports that include financial information, to ensure accurate and timely reporting. The District will file updated reports with the U.S. Department of Education that agree with accounting records. The District will also make sure that our grant reporting schedule includes designated due dates for information that is required to be posted on our website and that proper communication of these deadlines is provided to all individuals involved in the process.

View Audit 47092

Finding 51819 (2022-103)

Significant Deficiency 2022

Pinal County Community College District

AZ

Student Financial Aid Special Tests & Provisions Reporting § 200.303

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: Jun...

Cluster name: Student Financial Assistance Cluster Assistance Listings numbers and names: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Chris Wodka Anticipated completion date: June 30, 2023 The District agrees with the finding. The District worked with the SIS Vendor to improve the accuracy of Enrollment Reporting out of the SIS. Initial reviews of the reporting have been positive, however close monitoring will continue to ensure proper compliance.

View Audit 47092

Finding 51813 (2022-001)

Significant Deficiency 2022

Fort Calhoun Community Schools

NE

Internal Control / Segregation of Duties Reporting

Management Response and Planned Corrective Action: The School District Board recognizes the deficiencies in their internal control related to segregation of duties. They will continue to update, implement, and monitor their financial procedures, and take responsibility for their financial statements...

Management Response and Planned Corrective Action: The School District Board recognizes the deficiencies in their internal control related to segregation of duties. They will continue to update, implement, and monitor their financial procedures, and take responsibility for their financial statements. In view of cost considerations, adding personnel to address these deficiencies would not be practical.

View Audit 47089

Finding 51803 (2022-003)

Significant Deficiency 2022

Oconee Community Service Board

GA

Internal Control / Segregation of Duties

The Agency was unable to locate an invoice for a large disbursement on a capital project. In the past, the approval and invoice payment passed through too many hands before. disbursement and filing of the invoice. In the future, these invoices will be approved and submitted for payment with the mini...

The Agency was unable to locate an invoice for a large disbursement on a capital project. In the past, the approval and invoice payment passed through too many hands before. disbursement and filing of the invoice. In the future, these invoices will be approved and submitted for payment with the minimum of individuals as is necessary.

View Audit 48549

Finding 51786 (2022-001)

Significant Deficiency 2022

Community Unit School District No. 1

IL

Internal Control / Segregation of Duties

Management agrees with the finding. With the limited number of personnel in the district business office it is not possible to achieve adequate segregation of duties. It is not practical to hire additional personnel in order to achieve complete segregation of duties. The district superintendent clos...

Management agrees with the finding. With the limited number of personnel in the district business office it is not possible to achieve adequate segregation of duties. It is not practical to hire additional personnel in order to achieve complete segregation of duties. The district superintendent closely supervises the district bookkeeper, approves the payment of bills, signs checks that require two signatures and reviews and approves the monthly financial statements. Also, the Board of Education approves the payment of all bills each month and reviews and approves monthly financial statements. The district treasurer reviews the approved payment of bills and signs the checks. The bookkeeper has little access to cash since all state and federal funds are direct deposited in the bank account as well as on line registration and fee payments that are directly deposited in the bank account. Each class sponsor monitors and approves the individual student activity account deposits, which the bookkeeper then verifies as well. The Board of Education and superintendent will continue to perform responsibilities to mitigate the lack of segregation of duties. We will be reviewing processes to ensure everything that can be done will be done to improve compliance.

View Audit 48545

Finding 51781 (2022-002)

Significant Deficiency 2022

Milford, Town of

ME

Special Tests & Provisions Internal Control / Segregation of Duties

FINDING 2022-002 Contact Person Responsible for Corrective Action: Patricia L. Clark, Superintendent Corrective Action: The Milford School Department will require all federally funded contracts to be prepared or reviewed by legal counsel. The Central Office employees will be required to attend a tra...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Patricia L. Clark, Superintendent Corrective Action: The Milford School Department will require all federally funded contracts to be prepared or reviewed by legal counsel. The Central Office employees will be required to attend a training around policies and procedures regarding Federal Procurement. Anticipated Completion Date: June 30, 2024.

View Audit 43307

Finding 51770 (2022-003)

Material Weakness 2022

Millsap Independent School District

TX

Cash Management Reporting Internal Control / Segregation of Duties

Millsap ISD will implement a system of internal controls to mitigate the possibility of claim duplication for all federal funding sources. The following are the steps Millsap ISD will implement. ? The CFO will keep track of expenses in all federal funds and will submit for reimbursement every quart...

Millsap ISD will implement a system of internal controls to mitigate the possibility of claim duplication for all federal funding sources. The following are the steps Millsap ISD will implement. ? The CFO will keep track of expenses in all federal funds and will submit for reimbursement every quarter. ? Prior to requesting reimbursement, the CFO will print a year-to-date report from Ascender demonstrating quarterly expenses minus prior reimbursements. ? The total expense report, utilized to verify request for reimbursement, will be confirmed by the CFO and Assistant Superintendent with signatures, dates, and times. ? Upon verification, the CFO will request federal reimbursement. ? After receiving and posting requested funds, the CFO will compare expense and income on the as of date to confirm that more income than expenses have not been submitted for reimbursement.

View Audit 45223

Finding 51766 (2022-002)

Material Weakness 2022

Millsap Independent School District

TX

Cash Management Reporting Internal Control / Segregation of Duties

Millsap ISD will implement a system of internal controls to mitigate the possibly of claim duplication. The following are the steps Millsap ISD will implement. ? The Director of Child Nutrition will run the Monthly Claim report for each campus and a summary of the district for the month. ? The Dire...

Millsap ISD will implement a system of internal controls to mitigate the possibly of claim duplication. The following are the steps Millsap ISD will implement. ? The Director of Child Nutrition will run the Monthly Claim report for each campus and a summary of the district for the month. ? The Director of Child Nutrition will review these reports for unreconciled meals, missing data, and possible errors. ? After review of the reports, the Director of Child Nutrition will enter the claim data by site, based on eligibility in TX-UNPS as it is reported in the Point of Sale (POS) system. As the Director of Child Nutrition enters and verifies the data for each site in the TX-UNPS claim system, the data is aggregated and will be verified for accuracy to the district summary report from the Point of Sale. ? The monthly claim report for the POS system will be printed, and attached to the claim for reimbursement summary showing site details from the TX-UNPS claim system. ? The Director of Child Nutrition will verify that the data entered for the Claim for Reimbursement match the data from the monthly claim report and sign off with date and time that it is correct. ? This document will be given to the CFO, who will verify it as well with signature, date, and time. ? If discrepancies are found, a revised claim may be filed with the state within 60 days of the last day of the claimed month.

View Audit 45223

Finding 51752 (2022-001)

Material Weakness 2022

The Science Center of Iowa

IA

Reporting Internal Control / Segregation of Duties

Science Center management, including the CFO and CEO, agrees with the need to migrate the Organization?s internal financial statements to comply with GAAP accounting. Steps have been taken to convert from a cash to accrual basis of accounting and we are in the process of hiring an outside consultant...

Science Center management, including the CFO and CEO, agrees with the need to migrate the Organization?s internal financial statements to comply with GAAP accounting. Steps have been taken to convert from a cash to accrual basis of accounting and we are in the process of hiring an outside consultant to assist us with setting up procedures and documentation.

View Audit 40787

Finding 51728 (2022-003)

Material Weakness 2022

Genesee County, Michigan

MI

Questioned Costs Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-003 Condition: During allowability testing, we identified one participant that received a payment that was more than what was supported. Planned Corrective Action: The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to dif...

Finding Number: 2022-003 Condition: During allowability testing, we identified one participant that received a payment that was more than what was supported. Planned Corrective Action: The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to differ from the supporting documentation. There will be a thorough review moving forward to ensure that cover sheets for payment processing agree to the supporting documentation included with the request. Contact person responsible for corrective action: Stephanie Howard, GCCARD Executive Director Anticipated Completion Date: 10/01/2022

View Audit 40786 Questioned Costs: $1

Finding 51724 (2022-004)

Material Weakness 2022

Genesee County, Michigan

MI

Cash Management Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-004 Condition: We noted during testing that one draw request was made prior to the expenditures being incurred. Planned Corrective Action: The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff...

Finding Number: 2022-004 Condition: We noted during testing that one draw request was made prior to the expenditures being incurred. Planned Corrective Action: The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred. Contact person responsible for corrective action: Chrystal Simpson, CFO Anticipated Completion Date: 10/01/2022

View Audit 40786

Finding 51723 (2022-002)

Material Weakness 2022

Genesee County, Michigan

MI

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and...

Finding Number: 2022-002 Condition: We noted during testing that initial eligibility review and approval was not completed and on file for one out of 40 individuals that received a food distribution. Planned Corrective Action: GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation. Contact person responsible for corrective action: Stephanie Howard, GCCARD Executive Director Anticipated Completion Date: 10/01/2022

View Audit 40786 Questioned Costs: $1

Finding 51715 (2022-007)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has develo...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Financial Reporting: Management has developed the following process to correct for the lack of evidence for review or approval for reports that are submitted: Staff responsible for preparing the report in IDIS and management responsible for review for accuracy and completeness will both sign appropriate documentation detail (PR 5 and PR 7, draw spread sheets, draw vouchers) supporting the Cash on Hand Report and the IDIS report. CDBG staff has consulted with HUD CPD staff for additional training on how to complete the PR 26 report. The training assisted staff in filing two (2) past due reports and resulted in changes to the reporting process utilized by staff. Performance Reporting: Management will address the performance reporting weaknesses by taking the following steps: The assistant director of community development will document the segregation of duties for the completion and submittal of the CAPER before submission to HUD. Documentation will consist of a clear and understandable workflow on City workpapers, and final submissions, evidenced by signature (ink or digital stamp), email string other generally acceptable audit trail. Additionally, as part of continuing education, CDBG staff participated in a workshop organized by our CDBG consultant this past June, 2023 to better understand the Section 3 reporting requirements. Special Reporting for Federal Funding Accountability and Transparency Act (FFATA): Management will address the weaknesses identified in Special Reporting for Federal Funding Accountability and Transparency (FFATA) by taking the following actions: Management will review and strengthen the current process in place for identification and timely submission of projects that qualify for FFATA reporting. Completed reports will show evidence of segregation of duty for completion, and review and approval. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51714 (2022-006)

Material Weakness 2022

City of Elkhart

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.211 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps t...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will take the following steps to address the period of performance weakness that have been identified: Staff involved with posting or reviewing of claims in both the city ledger and IDIS will be trained on the requirements of 2 CFR 200.343(b) regarding allowable costs during the period of performance. Changes to the claims process has been implemented in which CDBG staff includes the grant number and program year on the face of the invoice or claim sheet in addition to general ledger account number. Invoices are processed for claim packets by department office service staff and reviewed for accuracy and completeness by management. This change in process will assist in reconciliation between the City Ledger and IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532

Finding 51713 (2022-005)

Material Weakness 2022

City of Elkhart

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mary K. Kaczka, Assistant Director, Community Development Contact Phone Number: 574-322-4472 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Program Income ? Use Management has taken or will take the following steps related to the weaknesses identified in payroll and vendor payments: Payroll: Employee time and effort logs were implemented as part of our corrective action plan for finding 2021-003. Due to the timing of the previous finding Management was unable to fully implement the action plan for the 2022 audit year. Time and effort logs are required to be completed by staff whose salaries and wages are paid from more than one Federal award as defined by 2 CFR 200.430(i)(1)(vii). Time and effort logs include allocation of time by program activity and general ledger account number. The time and effort log is acknowledged by the employee and the supervisor as part of the bi-weekly payroll process. Vendor: Late fees and taxes: Management will review existing claims process with staff and strengthen as necessary. Management will communicate with staff involved with the payment of claims that the payment of late fees or taxes the unit is exempt from are ineligible uses of federal funds. Program Income: Determining or Assessing and Recording: Management will address the program income weaknesses as follows: CDBG staff meets with city controller staff monthly and will expand its existing reconciliation to include program income receipted by the city and recorded in IDIS. Anticipated Completion Date: August 31, 2023

View Audit 48532 Questioned Costs: $1

Finding 51708 (2022-002)

Material Weakness 2022

Northeastern Technical College

SC

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

2022-001. Financial Closeout and Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement the necessary controls and procedures to ensure that the College performs timely and accurate financial closeo...

2022-001. Financial Closeout and Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement the necessary controls and procedures to ensure that the College performs timely and accurate financial closeout procedures in order for the College to produce its monthly and annual financial statements. Anticipated Completion Date: Fiscal Year 2023 2022-002. Reporting Name of Contact Person Responsible for the Corrective Action Plan: Bobby Boyd, Finance Director Corrective Action Plan: The College will implement proper internal controls and procedures to ensure that all Uniform Guidance reporting requirements are met. Anticipated Completion Date: Fiscal year 2023

View Audit 43705

Finding 51705 (2022-001)

Significant Deficiency 2022

Prescott School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Reference # 2022-001 Equipment and Real Property Management The Prescott School District understands that we have an audit finding due to not complying with the notification requirements regarding compliance with the Davis-Bacon Act and was unable to provide copies of weekly certified payrolls for ...

Reference # 2022-001 Equipment and Real Property Management The Prescott School District understands that we have an audit finding due to not complying with the notification requirements regarding compliance with the Davis-Bacon Act and was unable to provide copies of weekly certified payrolls for workers paid on the projects. The Prescott School District will contact the Arkansas Division of Elementary and Secondary Education for guidance regarding this matter and implement proper controls over program expenditures on any further projects.

View Audit 43090

Corrective Action Plans

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