Corrective Action Plans

Finding 50420 (2022-004)

Significant Deficiency 2022

Housing Authority of the City and County of San Francisco

CA

Questioned Costs HUD Housing Programs Significant Deficiency

Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Federal Catalog Number: 14.856 Federal Grant Number: Not Applicable Category of Finding: Eligibility and Sp...

Reference Number: 2022-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Lower Income Housing Assistance Program ? Section 8 Moderate Rehabilitation Federal Catalog Number: 14.856 Federal Grant Number: Not Applicable Category of Finding: Eligibility and Special Tests and Provisions ? Housing Quality Standards Inspections Classification of Finding: Significant Deficiency in Internal Control over Compliance Material Noncompliance Authority?s Response & Actions Taken The Authority has made significant progress in addressing the backlog of annual inspections since outsourcing the programmatic functions of the HCV program to a third-party contractor. The Authority remains committed to proactively making substantial movement toward 100% completion of unit inspections by working diligently with its HCV contractor to ensure this occurs. With that said, the Authority maintains that this finding and questioned costs do not consider the three scheduled inspections of the unit in question, between March and August 2022, that all resulted in cancellation or no-show. The auditors refused to take in consideration the evidence of the repeat scheduled inspection dates for this unit and the ?No Show? results. Notwithstanding the fact that in May 2023, the Authority completed the HQS inspection, and the unit passed. This is acceptable documentation which further evidence that the owner did meet its obligations to maintain the unit in decent, safe, and sanitary condition during the audit period. In alignment with the Authority?s HCV administrative plan, both the family and owner are to be provided reasonable notice for all inspections, at least 24 hours prior. The family must allow the Authority to inspect the unit at reasonable times with reasonable notice (24 CFR 982.51 (d)). When a family occupies the unit at the time of inspection, an adult family member must be present for the inspection. If the family misses two scheduled inspections without the Authority?s approval, the Authority will consider the family to have violated its obligation to make the unit available for inspection. This may result in termination of the family?s assistance in accordance with the termination procedures in the HCV administrative plan. If the family?s assistance is to be terminated, the Authority must notify the owner of its intent to terminate the family?s program assistance so the owner can begin eviction procedures. The Authority is obligated to continue to pay the owner until the eviction is completed. Therefore, the potential effect and questionable costs assumed by the auditor are not applicable when the HQS deficiency is due to the tenant?s failure to meet family obligations. The California?s statewide Declaration of Emergency and the City and County of San Francisco?s proclamation of Local Emergency due to COVID-19 was also still in effect during fiscal year 2021-22. The impact COVID-19 pandemic had on housing stability and mental health has been devastating, and disproportionately affected the most vulnerable populations in San Francisco. California State and the City both implemented an eviction moratorium as a mitigating strategy to ensure housing stability. The Authority also made it a priority to ensure health, safety and housing stability of its residents comprised of some of the most vulnerable populations in San Francisco. To that effect, the Authority collaborated closely with landlords and service providers to assess tenants needs and provided needed assistance throughout the COVID-19 emergency period (i.e., processing interims to assist renters experiencing financial hardship, ensuring food security, and delivering personal protective equipment). Anticipated Implementation Date September 30, 2023 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action HCV Contractor Kendra Crawford, Director of Housing Operations

View Audit 43529 Questioned Costs: $1

Finding 50418 (2022-001)

Material Weakness 2022

Soldier Hollow Charter School

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Correc...

Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 43486

Finding 50373 (2022-006)

Significant Deficiency 2022

Fremont County School District No. 14

WY

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 (Unaudited) CORRECTIVE A...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 (Unaudited) CORRECTIVE ACTION ? FINDING 2022-006 - SEGREGATION OF DUTIES Anticipated Date of Completion: Completed Name of Contact Person: Robin Vail, Business Manager Corrective Action Plan: We made the necessary hires during the year but understand the finding as points in time throughout the year we did have segregation of duties issues in our processes.

View Audit 42921

Finding 50353 (2022-002)

None 2022

Bethel School District No. 403

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, ...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The district had every intention to provide these iPads to the preschool students who were not in the district technology plan. However, the pandemic caused many distribution delays. The decision was made to provide these students with older surplus iPads. Since the iPads shipment was expected after the students returned to school. The District will work with the FCC to resolve this finding. District does not have any other Emergency Connectivity Grants. Anticipated date to complete the corrective action: 11/1/2023

View Audit 53745 Questioned Costs: $1

Finding 50343 (2022-003)

Material Weakness 2022

Central Maine Healthcare Corporation and Subsidiaries

ME

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact per...

Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: March 31, 2023 Management Response: A misinterpretation of the guidance has been corrected and the submissions in FY23 are now in compliance with the reporting requirements.

View Audit 53652

Finding 50315 (2022-002)

None 2022

Lukachukai Community School

AZ

Special Tests & Provisions Internal Control / Segregation of Duties

Findings Related to Federal Awards Finding Number: 2022-002 - Special Tests and Provisions, Background Checks Responsible Persons: Interim Principal, Charlotte Begay Anticipated Completion Date: June 2023 Planned Corrective Action: The school hired an Interim Principal, Charlotte Begay, who has...

Findings Related to Federal Awards Finding Number: 2022-002 - Special Tests and Provisions, Background Checks Responsible Persons: Interim Principal, Charlotte Begay Anticipated Completion Date: June 2023 Planned Corrective Action: The school hired an Interim Principal, Charlotte Begay, who has the experience to ensure character investigations are completed that comply with the Indian Child Protection and Family Violence Protection Act and the investigations are appropriately documented before completing the hiring process. The school will also comply with the Act which states the School may employ individuals in those positions only if the individuals meet standards of character, no less stringent that those prescribed under subpart B - Minimum Standards of Character and Suitability for Employment (25 CFR part 63).

View Audit 50963

Finding 50314 (2022-001)

Significant Deficiency 2022

Lukachukai Community School

AZ

Internal Control / Segregation of Duties Reporting

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 -Account Reconciliations Responsible Persons: Business Manager, Patrice Henderson Anticipated Completion Date: June 2023 Planned Corrective Action: There was an Acti...

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 -Account Reconciliations Responsible Persons: Business Manager, Patrice Henderson Anticipated Completion Date: June 2023 Planned Corrective Action: There was an Acting Principal and Acting Business Manager for part of the year. Since July of 2021, LCS hire a new Principal and in December of 2020, LCS hired a Consultant who are both familiar with the financial requirements of grant schools and have improved and are continuing to improve internal controls by updating policies and procedures. The Consultant was recently hired as the Business Manager and will continue to work on creating a more detailed coding system to allow for better tracking and to ensure this information is accurate and reconciled timely.

View Audit 50963

Finding 50303 (2022-001)

Material Weakness 2022

North Mahaska Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 43658

Finding 50282 (2022-001)

Significant Deficiency 2022

Three Rivers Public Health Department

NE

Internal Control / Segregation of Duties Reporting

We highly recommend the Board and Executive Director continue to review, implement and monitor their financial policies and procedures to segregate duties to the extent possible and to implement additional oversight of the Executive Director?s duties, including maximizing the Board involvement in ov...

We highly recommend the Board and Executive Director continue to review, implement and monitor their financial policies and procedures to segregate duties to the extent possible and to implement additional oversight of the Executive Director?s duties, including maximizing the Board involvement in oversight, questioning transactions and reviewing the general ledger monthly. The Board of Directors and Executive Director indicated that they recognize that the concentration of these accounting procedures is weak from the standpoint of effective internal control. However, they informed us that they will continue to update, implement and monitor their financial policies, but in view of the limited number of accounting department personnel and cost considerations, adding personnel would not be practical.

View Audit 53201

Finding 50265 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Edinburg

TX

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action: 1. Payment shall be placed on hold whenever tenant landlord lease has not been submitted with signature(s) prior to start date or renewal date. 2. Hap checks when put on hold must be taken off hold by a different staff member with proper review and authorization. 3. Move-ins and a...

Corrective Action: 1. Payment shall be placed on hold whenever tenant landlord lease has not been submitted with signature(s) prior to start date or renewal date. 2. Hap checks when put on hold must be taken off hold by a different staff member with proper review and authorization. 3. Move-ins and annual renewals must be processed and reviewed by at least two authorized staff members. Proposed Completion Date: December 1, 2022 Name of Contact person: Human Resources- Dr. Martin Castillo Jr.

View Audit 53782

Finding 50261 (2022-001)

Significant Deficiency 2022

Elsie Whitlow Stokes Community Freedom Public Charter School

DC

Subrecipient Monitoring Reporting Significant Deficiency

Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect st...

Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect storm. First, the effects of covid which were felt on all levels of not only our organization but the entire country. Second, the growth the school is going thru and the need to adjust to this growth. Add to this environment of covid and growth 2 events that caused a serious disruption to our normal procedures. The first event started out as a correction entry in QuickBooks that caused our June 2021 bank reconciliation to be out of balance. This prevented the school from doing timely bank reconciliations until the problem was corrected. An outside consultant was hired and corrected the problem. The most significant event was the ESSER II and III grant applications which were not approved until November. Much effort went into getting the grants approved and estimating the grants for the audit. As noted above, the school is growing, and the capacity of the finance department has to grow as well. A full-time finance associate was added to the department in July 2022. Additional capacity will be added as needed. Due to growth, we will revise our accounting manual to list all steps in the closing process including checklists to ensure that all reconciliations and account analysis are completed and reviewed by supervisory personnel. This revision will be completed by the 4th quarter of the fiscal year. Contact Person: Bill Moczydlowski, Director of Finance

View Audit 52646

Finding 50253 (2022-002)

Significant Deficiency 2022

Lake County Community College District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.334

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forw...

Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forward including the fourth quarter 2022 report and the 2022 annual report. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward for future quarterly and annual reports starting 12/19/2022

View Audit 51053

Finding 50247 (2022-002)

Significant Deficiency 2022

Kankakee County, Illinois

IL

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could...

KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could violate Uniform Guidance reporting requirements. The Health Department expects to have this procedure in effect no later than July 1, 2023. Additionally, the KCHD plans to obtain adequate resources to assist the financial and grant reporting function to ensure compliance.

View Audit 50336 Questioned Costs: $1

Finding 50246 (2022-004)

None 2022

Upper Dauphin Area School District

PA

Reporting Internal Control / Segregation of Duties

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager

View Audit 50257

Finding 50245 (2022-002)

None 2022

Upper Dauphin Area School District

PA

Reporting Internal Control / Segregation of Duties

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager

View Audit 50257

Finding 50244 (2022-003)

None 2022

Upper Dauphin Area School District

PA

Reporting Internal Control / Segregation of Duties

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...

FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager

View Audit 50257

Finding 50215 (2022-001)

Significant Deficiency 2022

Woodside Village, Inc. 042-Hd112

OH

HUD Housing Programs Internal Control / Segregation of Duties

Gilmore Jasion Mahler recommends management to make timely required deposits to the residual receipts reserve. Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2022.

View Audit 43009

Finding 50214 (2022-001)

Significant Deficiency 2022

Catholic Charities

OR

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Fi...

CORRECTIVE ACTION PLAN Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2022. Name & address of public accounting firm: Jones & Roth CPAs 260 Country Club Rd. Ste. 100 Eugene OR 97401 Audit Period: June 30, 2022 Major Federal Award Findings: Finding Reference #: 2022-001 Significant deficiency Recommendation: We recommend management review the current internal control procedures and implement additional procedures to ensure annual recertifications are performed as required by HUD. Corrective Action: Management will work with Cascade Management to improve the internal control procedures to ensure annual recertifications are performed as required by December 31, 2022. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.

View Audit 43034

Finding 50208 (2022-001)

Significant Deficiency 2022

School District of Hartford Jt. No. 1

WI

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetin...

Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetings to review opportunities for continuous improvement within the business office. The Director of Business Services will also review financial activity on a monthly basis to look for any discrepancies in the accounts. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board (2nd and 4th quarter). The Director of Business Services provides financial updates to the Board of Education on a regular basis. The Director of Business Services plans on reviewing employee contracts to ensure the correct rate is being paid for each employee. District is willing to accept the risk.

View Audit 44772

Finding 50188 (2022-003)

Significant Deficiency 2022

Davenport Community School District

IA

Subrecipient Monitoring Reporting School Nutrition Programs

Response and Corrective Action Plan: The District will review current processes to routinely reconcile the point of sale system and the general ledger. Kevin Posekany, June 30, 2023

View Audit 44435

Finding 50172 (2022-001)

Material Weakness 2022

Platte-Geddes School Dist. No. 11-5

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Platte-Geddes School District Business Official, Kathleen A. Holter, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financi...

The Platte-Geddes School District Business Official, Kathleen A. Holter, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Platte-Geddes School District adopted an Internal Controls and Procedures policy in August 2017. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.

View Audit 42715

Finding 50168 (2022-002)

Significant Deficiency 2022

Sibley County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly....

Finding Number: 2022-002 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien - Financial Assistance Supervisor Corrective Action Planned: Ongoing communication with agency Eligibility staff will occur regularly. Unit meetings are planned and will be held twice per month with Health Care as a standing agenda item. The importance of updating MAXIS with reported information will be discussed at these meetings. DHS also provides County and Tribal nations with regular update meetings which agency staff will be encouraged to watch every other Wednesday. In addition, the HCE-PIX meetings are specifically directed toward heath care and the updates that were made to policy and procedure. These meetings occur between 2 to 5 times per month and the information shared will also be a topic of discussion during our semimonthly unit meetings. During the unwinding period of the Public Health emergency DHS has sent out several bulletins with policy updates and the procedures these new policies require along with agency responsibilities. Communicating these changes regularly will aide in the appropriate and accurate determination of Health Care eligibility. Anticipated Completion Date: July 01, 2023 and ongoing.

View Audit 42609

Finding 50167 (2022-003)

Material Weakness 2022

Children's Hospital Medical Center of Akron

OH

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

Akron Children?s will implement a review checklist and sign-off process to document controls for the review of the monthly financial reports submitted to the granting agency.

View Audit 43393

Finding 50143 (2022-003)

Significant Deficiency 2022

Tri County Area Schools

MI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial rep...

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 42670

Finding 50142 (2022-002)

Significant Deficiency 2022

Tri County Area Schools

MI

Internal Control / Segregation of Duties

Significant Deficiency 2022-002 Segregation of Duties Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organizati...

Significant Deficiency 2022-002 Segregation of Duties Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.

View Audit 42670

Corrective Action Plans

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