Corrective Action Plans

Finding 48476 (2022-003)

Material Weakness 2022

MN

Period of Performance Internal Control / Segregation of Duties

Contact Person - Jeremy Tammi, Superintendent. Corrective Action Plan - The District will implement procedures to ensure the budget and expenditures are reported in the correct year. Completion Date - December 31, 2022.

View Audit 53174

Finding 48472 (2022-003)

Significant Deficiency 2022

The Chicago Bar Foundation

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement wit...

2022-003 Procurement Recommendation: The Foundation should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale and controls and oversight. This policy should be followed for all procurement transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Foundation agrees with the recommendations of the auditors and has already prepared a draft procurement policy. Name of the contact person responsible for corrective action: Melanie MacBride, Associate Director for Grants & COO Planned completion date for corrective action plan: May 31, 2023

View Audit 53167

Finding 48468 (2022-008)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed ...

FINDING 2022-008 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. The Head Secretary at Rochester High School will document any student that is removed from the high school graduation cohort. The secretary will have the high school principal review and approve this documentation, and the secretary will place in the student?s permanent file. Anticipated Completion Date: May 31, 2023

View Audit 52598

Finding 48467 (2022-007)

Material Weakness 2022

Rochester Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.207 § 200.303

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year s...

FINDING 2022-007 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Todd VanDerWeele Contact Phone Number: 574.223.2159 Views of Responsible Official: We concur with the finding. 1. The Curriculum Director will create a control at the beginning of the school year so that we can properly ensure all parties receive test security training. This will be a google document, separated by tabs at the bottom for each building, with the names of all staff members. The control will also contain columns that can be check marked when test security forms and training is completed. The control will also contain a box to show the date training was completed. 2. We will have this document for training on test security in each building in August and September. Each staff member will sign the document to show they received the training. 3. The Curriculum Director will create an agenda for each training to properly ensure all staff members are trained. 4. All staff members will also be required to sign the test security form provided by the IDOE at their respective training. 5. For all staff members who miss training at their building, a Google Form will be provided with all of the test security information. Staff members will be required to fill out the form and watch the training video. The form will be time and date stamped. 6. The Curriculum Director will update the control at least once a week until all staff members are trained. Anticipated Completion Date: February 2024

View Audit 52598

Finding 48433 (2022-005)

Significant Deficiency 2022

North Central University

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed b...

Higher Education Emergency Relief Funds ? Assistance Living No. 84.425 Recommendation: We recommend the University review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: North Central will document in greater detail procedures of maintaining emergency funding. In addition, we will save all reporting in a shared and searchable location so in times of institutional employee turn-over access to reports and information can be available with ease. NCU will engage in the best practice of documenting approvals in a searchable way 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 48431 (2022-003)

Significant Deficiency 2022

North Central University

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. 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 48429 (2022-002)

Significant Deficiency 2022

City of North Las Vegas

NV

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48428 (2022-003)

Significant Deficiency 2022

City of North Las Vegas

NV

Reporting Internal Control / Segregation of Duties

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48426 (2022-004)

Significant Deficiency 2022

City of North Las Vegas

NV

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.332

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48419 (2022-001)

Material Weakness 2022

Alive, Inc.

MO

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

Corrective Action Plan Contact Name: Maggie Menefee Corrective Action: ALIVE is seeking an individual with appropriate nonprofit and federal award experience to provide additional oversight Expected Completion Date: December 31, 2022.

View Audit 53779 Questioned Costs: $1

Finding 48416 (2022-002)

Significant Deficiency 2022

Milwaukee School of Engineering

WI

Reporting Internal Control / Segregation of Duties

Condition: The University could not provide documentation to demonstrate the controls over Higher Education Emergency Relief Fund (HEERF) reporting were occurring timely. Corrective Action Plan Corrective Action Planned: The University has reevaluated procedures to ensure that all reports require...

Condition: The University could not provide documentation to demonstrate the controls over Higher Education Emergency Relief Fund (HEERF) reporting were occurring timely. Corrective Action Plan Corrective Action Planned: The University has reevaluated procedures to ensure that all reports required under Uniform Guidance are reviewed, approved, documented, and retained in a timely manner. Name(s) of Contact Person(s) Responsible for Corrective Action: Thomas Schwanebeck, Associate VP of Finance, Alyssa Tessmer, Director of Financial Aid and Paul Matson, CFO & VP of Finance Anticipated Completion Date: None needed as this program and requirements no longer are present at June 30, 2022.

View Audit 53778

Finding 48406 (2022-008)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit fin...

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48401 (2022-004)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Eligibility Significant Deficiency § 200.303

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreeme...

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will review the homelessness provisions of Title I and ensure documentation is retained to support the allocation. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48394 (2022-001)

Significant Deficiency 2022

Dayton Performing Arts Alliance

OH

Internal Control / Segregation of Duties

The Dayton Performing Arts Alliance has two employees responsible for the cash receipts cycle: one for the financial software and one for the donor database. The two systems are reconciled monthly. Internal controls and policies will be strengthened by adding a third employee to independently open m...

The Dayton Performing Arts Alliance has two employees responsible for the cash receipts cycle: one for the financial software and one for the donor database. The two systems are reconciled monthly. Internal controls and policies will be strengthened by adding a third employee to independently open mail, create deposit slip, and take deposit to the bank.

View Audit 50798

Finding 48393 (2022-001)

Significant Deficiency 2022

Cunningham Children's Home of Urbana, Il

IL

Reporting Cash Management Significant Deficiency

Trackers have been created to updated as expenses have been occurred to tie back to quarterly reports submitted. Quarterly reports and support will be reviewed by someone other than the preparer as well for assurance that figures are represented appropriately.

View Audit 50794

Finding 48391 (2022-003)

Significant Deficiency 2022

Zero to Three National Center for Infants, Toddlers, and Families

DC

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cos...

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cost rate agreement. Indirect costs should be billed at the lower of the negotiated rates or the actual charges. Action Taken ZERO TO THREE has recently undergone major technological upgrades involving multiple accounting systems. We received the NICRA letter with our new indirect cost rate eight months into the 2022 fiscal year. The late receipt of this letter, combined with challenges of our then antiquated accounting software, made it very difficult to retroactively apply the NICRA rate changes with consistent accuracy. Our new, robust accounting system, implemented October 1, 2022, is designed to easily handle these types of accounting changes going forward. Management is adjusting the cost reimbursements on the federal agreements to reflect the audit adjustment. Contact Person Responsible for Corrective Action Pia C. Valdivia, Chief Financial and Administrative Officer Expected Completion Date: March 31, 2023 FEDERAL AWARD FINDING Finding No. 2022-003: Indirect Costs ? Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 93.600 Finding 2022-002 is also a finding with respect to the major federal program. See response above.

View Audit 49190

Finding 48385 (2022-016)

Significant Deficiency 2022

State of New York

NY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completi...

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completion Date: 12/1/2022 Corrective Action Planned: The Corrective Action was implemented. The Department will continue to follow its revised policies and procedures including internal controls to ensure any service organization with access to NCCI data maintain a confidentiality agreement to be compliant with CMS NCCI Technical Guidance manual, sections 7.1.1 and 7.1.2.

View Audit 49189

Finding 48351 (2022-003)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

Student Financial Aid Reporting Significant Deficiency

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audi...

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Pell disbursements will be reviewed by the Student Aid Coordinator and then by the VP of Student Services to ensure accuracy and timeliness. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Shannon Stoughton, Matt Payne Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48348 (2022-002)

Significant Deficiency 2022

Weston County School District No. 7

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2022 issued by Leo Riley & Co. This letter addresses the compliance findings 2022-001, 2022-002 & 2021-001. Weston County School District #7 ac...

To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2022 issued by Leo Riley & Co. This letter addresses the compliance findings 2022-001, 2022-002 & 2021-001. Weston County School District #7 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions in the business office. The District has mitigated the risks associated with this limitation through the use of various controls and segregating of functions to the extent possible. This has been accomplished by placing various security levels into the payroll and cash disbursements process. The governing board is also involved in the approval processess as the final authority over payment approval. The District utilizes the accounting manual as provided by the Wyoming Department of Education. The business office staff, district administrative staff, and the school board are fully aware of the situation and are on heightened awareness in performing their duties to further mitigate risks. Roxie Taft Business Manager 307-468-2461

View Audit 41153

Finding 48325 (2022-001)

Material Weakness 2022

Old Towne Square, Inc.

OK

Internal Control / Segregation of Duties

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2022-001-Waiting List Needs Improvement Condition: We could not locate current year mo...

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2022-001-Waiting List Needs Improvement Condition: We could not locate current year move-ins. Since we could not locate them on the list, we do not know if they reached the top of the list, when they were offered. The entity uses a computerized waiting list. Once someone is admitted, they are deleted from the waiting list. Corrective Action Planned: I am Rita Love, Executive Director and Designated Person to answer this audit finding. We will comply with the auditor?s recommendation. Person responsible for corrective action: Rita Love, Executive Director Telephone: (580) 353-7392 Old Towne Square, Inc. Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date: By November 30, 2022

View Audit 50665

Finding 48308 (2022-002)

Material Weakness 2022

Chris Properties Graham Circle, Inc.

GA

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-002 ? Reporting Type of Finding: Compliance and material weakness in internal control over compliance Corrective Action Plan: This process has already been corrected and the certification for ETA-9130 has been updated to an employee who can certify on behalf of the Organization. These r...

Finding 2022-002 ? Reporting Type of Finding: Compliance and material weakness in internal control over compliance Corrective Action Plan: This process has already been corrected and the certification for ETA-9130 has been updated to an employee who can certify on behalf of the Organization. These reports are prepared by accounting and will be reviewed and certified by the program director.

View Audit 47524

Finding 48307 (2022-003)

Material Weakness 2022

Chris Properties Graham Circle, Inc.

GA

Material Weakness Internal Control / Segregation of Duties § 200.303

Finding 2022-003 ? Approval of Invoices Type of Finding: Material Weakness in internal control over compliance Corrective Action Plan: The Organization is already in the process of reviewing its policy surrounding the review process for invoices. The Organization will be implementing an approval she...

Finding 2022-003 ? Approval of Invoices Type of Finding: Material Weakness in internal control over compliance Corrective Action Plan: The Organization is already in the process of reviewing its policy surrounding the review process for invoices. The Organization will be implementing an approval sheet for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified the expense has gone through the proper approval channels.

View Audit 47524

Finding 48304 (2022-001)

Significant Deficiency 2022

Mary Greeley Medical Center

IA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for seve...

Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for several quarters, resulting in a total overstatement of actual 2019 revenues of $5,197,094, a total overstatement of actual 2020 revenues of $3,996,899, and a total understatement of 2021 actual revenues of $1,915,433. The total net impact of these misstatements to the lost revenue calculation resulted in an understatement of lost revenues reported of $1,903,535. The Medical Center also reported PRF expenses in Period 2 in an amount equal to Period 2 PRF funding received. Therefore, the Medical Center did not report actual revenue data for the third or fourth quarters of 2021. The portal included $100,237,417 of third and fourth quarter 2019 actual revenues in the calculated lost revenue for 2021. While reporting of lost revenue was inaccurate, there were no questioned costs. Corrective Actions Taken or Planned: The Medical Center reported lost revenue using Option 1, comparing actual revenues for 2020 and 2021 to actual revenues for 2019. The Medical Center had errors in their formulas calculating actual revenue for the first quarter of 2019, second quarter of 2019, third quarter of 2019, and the second quarter of 2020. Additionally, the Medical Center used preliminary rather than final, audited actual revenue amounts for the second quarter of 2021. Due to the fact that Period 2 PRF expenses were equal to Period 2 PRF distributions received and lost revenue was not needed to qualify for the Period 2 PRF distributions, the Medical Center did not submit actual revenue data for the third nor fourth quarter of 2021 as the portal did not allow data entry beyond what was necessary to cover the Period 2 PRF distributions. As a result, the portal calculated a lost revenue amount for those quarters equal to actual revenues for the third quarter of 2019 and the fourth quarter of 2019. Management had previously added an additional layer of reporting review prior to submission, which includes the Chief Financial Officer, the Controller and the staff member responsible for submitting the information, which was implemented on March 24, 2022. However, this control did not detect previous formula errors. During the Period 4 reporting completed on March 28, 2023, the Controller and staff member corrected the prior formula errors and conducted a dual entry review as the information was reported into the portal. All errors, current and prior, have been corrected. Going forward, the Medical Center will implement checks to ensure that any information reported agrees to audited financial information. Anticipated completion date: March 28, 2023 Name of contact person responsible for corrective action: Gary Botine ? Vice President and Chief Financial Officer

View Audit 46078

Finding 48296 (2022-001)

Significant Deficiency 2022

Darlington Community School District

WI

Internal Control / Segregation of Duties

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: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a...

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: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements 1. Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll 1. Person preparing the payroll is not independent of other personnel duties such as custody of the checks and reconciling the bank statements. Criteria: Internal controls should be in place that provide adequate segregation of duties. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree with this finding but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Principal at the High School or Elementary/Middle School approves monthly accounts payable checks and the Department Head or Principal approves payroll timesheets prior to processing payroll. The Principals and Department Heads will continue to monitor transactions of the District. Contact Person: Cale Jackson Anticipated Completion: Not Applicable

View Audit 46066

Finding 48291 (2022-003)

Material Weakness 2022

City of Tell City

IN

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

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective A...

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective Action: Connie A Berger, Clerk-Treasurer Contact Phone Number and Email Address: 812-547-2349 clerk-treasurer@tellcity.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan will happen in 2024 when submitting information in the project and expenditure report due the US Department of the Treasury. I will have one of the Deputy Clerk-Treasurers review and check the information before I submit the information, and also have them watch when the information is submitted into the computer system. The City elected to claim all the SLFRF allocation as revenue loss. Anticipated Completion Date: The Completion Date for the Corrective Action Plan will be April 30, 2024. This is the date that the next yearly report will be due.

View Audit 42011

Corrective Action Plans

Filters