Corrective Action Plans

Finding 47649 (2022-002)

Material Weakness 2022

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan The food service director will prepare and sign the monthly reimbursement claim then...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan The food service director will prepare and sign the monthly reimbursement claim then have the claim reviewed by another cafeteria worker or the corporation treasurer who will then sign off on the claim to be submitted. Anticipated Completion Date. Immediately

View Audit 47743

Finding 47623 (2022-003)

Material Weakness 2022

Shoals Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Ind...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Tamara Florio, Director of School Nutrition, will prepare and submit the claims after they have been signed and reviewed by Kendra Wright, Treasurer. Kendra Wright, Treasurer, will also compare claims with reimbursements and will sign prepared monthly reimbursement claim reports. Responsible Party and Timeline for Completion: Tamara Florio, Director of School Nutrition, and Kendra Wright, Treasurer ? these changes will be implemented effective immediately.

View Audit 48844

Finding 47615 (2022-001)

Material Weakness 2022

Eastern Carolina Human Services Agency, Inc.

NC

Questioned Costs HUD Housing Programs Material Weakness

Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing ...

Finding 2022-001 ? Material Weakness Contact Persons: Marcie Jeffries, Finance Officer, or Trudy Murray, Executive Director Corrective Action: The Finance Department and the Management Department has worked closely with Bank of America at the onset of fraudulent activities from Section 8 Housing Choice Voucher Program to safeguard the assets. Through this process ACH Positive Pay was established for all ECHSA, Inc., bank accounts. This system allows CashPro to block unauthorized ACH transactions from posting to an account and allows the Finance Department to establish ACH authorization online. Further, the system safeguards the accounts by contacting the assigned contact person by phone or by sending a secure message via email of any fraudulent looking ACH pull downs. These activities will not be allowed to pass through the accounts without approval from the Finance Officer. The plan is to continue utilizing the ACH Positive Pay CashPro process to prevent fraudulent activities. As with other issues, COVID-19 Pandemic, for one reason or another, caused a high turnover with staff including the Finance Officer, who left without any notice, which resulted in the Finance Department being without an Officer in charge and payments to vendors becoming the sole responsibility of the Finance Technicians. After advertising the Finance Officer?s position unsuccessfully through several avenues, including local CPA offices, a candidate, Marcie Jeffries, was interviewed and hired effective July 25, 2022. Hiring Ms. Jeffries has allowed the internal controls for the Finance Department to be reestablished and the implementation of the current Finance Manual carried out. The Management Department, with the supervision of the Board of Directors Finance Officer will continue to make every effort necessary to safeguard ALL accounts, in particular, the Section 8 account that experienced the fraudulent activities.

View Audit 46389 Questioned Costs: $1

Finding 47555 (2022-002)

Significant Deficiency 2022

The Jewish Theological Seminary of America

NY

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-002: Borrower Data and Reconciliation Recommendation: We recommend that the Seminary add additional procedures to ensure that they are performing and maintaining monthly ...

Finding 2022-002: Borrower Data and Reconciliation Recommendation: We recommend that the Seminary add additional procedures to ensure that they are performing and maintaining monthly School Account Statement reconciliations. Action Taken/Underway: Effective September 2022, management has implemented procedures to ensure School Account Statement reconciliations are performed monthly and properly maintained.

View Audit 41629

Finding 47549 (2022-003)

Significant Deficiency 2022

Pennsylvania College of Art & Design

PA

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

The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files.

View Audit 45767

Finding 47502 (2022-002)

Significant Deficiency 2022

Culver-Stockton College

MO

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

The College has implemented a weekly review and refund of student account credit balances to maintain compliance with this requirement. This process was implemented August 22, 2022, and the responsible college official was Diane Bozarth, Chief Financial Officer, who retired January 6, 2023. The new ...

The College has implemented a weekly review and refund of student account credit balances to maintain compliance with this requirement. This process was implemented August 22, 2022, and the responsible college official was Diane Bozarth, Chief Financial Officer, who retired January 6, 2023. The new responsible college official will be Julie Straus, Chief Financial Officer.

View Audit 41971

Finding 47500 (2022-009)

Material Weakness 2022

North Lawrence Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303

FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into ...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into place to ensure supporting documentation was attached to all reimbursements. Anticipated Completion Date: July 2022

View Audit 41189

Finding 47495 (2022-017)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-017 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a pro...

FINDING 2022-017 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a protocol for ensuring that all documentation and records regarding Federal Grants will be maintained for a period of three years. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in September 2022.

View Audit 41189

Finding 47486 (2022-015)

Material Weakness 2022

North Lawrence Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-015 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a proc...

FINDING 2022-015 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a process for monitoring the services provided to students in the nonpublic school. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189

Finding 47485 (2022-014)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a pro...

FINDING 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a process for reviewing reimbursements and district expense records to ensure alignment. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023.

View Audit 41189

Finding 47484 (2022-013)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2022-013 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will develop a system for re...

FINDING 2022-013 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will develop a system for reviewing the Real Time report to ensure accuracy. In addition, the district will maintain a copy of the participating nonpublic school?s summary data related to enrollment and poverty status. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189

Finding 47483 (2022-012)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.207 § 200.303 § 200.333

FINDING 2022-012 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will scan and save all testi...

FINDING 2022-012 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will scan and save all testing security agreements for all staff. The test coordinator will be responsible for ensuring that all relative staff complete training and sign testing agreements. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in September 2022.

View Audit 41189

Finding 47453 (2022-005)

Material Weakness 2022

North Lawrence Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs Internal Control / Segregation of Duties § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Camryn Fender, Director of Food Service Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The claims for reimbursement are first checked with th...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Camryn Fender, Director of Food Service Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The claims for reimbursement are first checked with the Food Management Company then sent to the NLCS Food Service Administrative Assistant. Once the Food Service Admin Assistant double checks the claims, it is sent to the Food Service Director for approval. North Lawrence Community Schools has a procurement plan in place as of March 2023. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.

View Audit 41189

Finding 47452 (2022-004)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment § 200.303 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food S...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food Service account are kept in a labeled folder. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2022.

View Audit 41189 Questioned Costs: $1

Finding 47441 (2022-003)

Material Weakness 2022

Vincennes Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include t...

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. This will provide more internal controls. Anticipated Completion Date: 07/01/2023.

View Audit 53344

Finding 47434 (2022-004)

Material Weakness 2022

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timefra...

Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.

View Audit 53762

Finding 47431 (2022-001)

Significant Deficiency 2022

Advocacy Center for Crime Victims and Children

TX

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to ...

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. PERSON RESPONSIBLE FOR CORRECTION ACTION: Aleigh Ascherl, Executive Director CORRECTIVE ACTION PLANNED: The Center has implemented controls and taken steps to ensure a secondary review is in place. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 53761

Finding 47430 (2022-002)

Significant Deficiency 2022

Network Housing '96 INC

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 53084

Finding 47428 (2022-001)

Significant Deficiency 2022

Fremont County Association of Governments

WY

Internal Control / Segregation of Duties

CORRECTIVE ACTION ITEM 2022-001: SEGREGATION OF DUTIES Classes of financial transactions have been segregated to the extent possible among the existing employees. However, because of the limited number of employees involved in the accounting and bookkeeping functions, a corrective action plan to...

CORRECTIVE ACTION ITEM 2022-001: SEGREGATION OF DUTIES Classes of financial transactions have been segregated to the extent possible among the existing employees. However, because of the limited number of employees involved in the accounting and bookkeeping functions, a corrective action plan to remedy the lack of segregation of duties is not cost justified. Rather, each level of management, the Board of Directors and Administrator, are aware of the concept of "segregation of duties" and are also aware of potential problems that may occur when accounting and bookkeeping duties cannot be segregated. Because there is awareness, each level of management is charged with the responsibility to follow-up on any circumstances or transactions that they perceive to be unusual. Contact person: Gary Michaud Anticipated completion date: Unknown

View Audit 53760

Finding 47415 (2022-001)

Material Weakness 2022

Northport School District No. 211

WA

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

Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District w...

Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District will rely on a Project Manager who is responsible for collecting weekly certified payroll reports from contractors and subcontractors for each week in which work was performed. Northport School District will monitor the Project Manager to ensure all weekly certified payrolls are being collected. Northport School District will make every effort to ensure that correct procedures are followed.

View Audit 53523

Finding 47412 (2022-004)

Significant Deficiency 2022

McNary Elementary School District No. 23

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $7...

During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year ending June 30, 2023, then the District will enter into an engagement to have a single audit completed by the required due date.

View Audit 52089

Finding 47411 (2022-003)

Material Weakness 2022

McNary Elementary School District No. 23

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.

View Audit 52089

Finding 47410 (2022-002)

Material Weakness 2022

McNary Elementary School District No. 23

AZ

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

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.

View Audit 52089

Finding 47398 (2022-005)

Material Weakness 2022

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Material Weakness ? Management Override of Controls The former Executive Director of River Valley Transit Authority, the managing agency of Endless Mountains Transportation Authority, was relieved of his duties in November 2022. The new administration has created a procurement department that is re...

Material Weakness ? Management Override of Controls The former Executive Director of River Valley Transit Authority, the managing agency of Endless Mountains Transportation Authority, was relieved of his duties in November 2022. The new administration has created a procurement department that is responsible for the review of any and all purchases made by departments as well as bidding requirements. The Procurement Manager is responsible for ensuring that all procurement guidelines are being followed prior to entering into any contract. All necessary procurement information is attached to invoices prior the invoice being processed. The board is required to approve any procurement that meets the municipal authority bidding guidelines.

View Audit 49743

Finding 47397 (2022-004)

Material Weakness 2022

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Material Weakness ? Segregation of Duties During the course of the FY22 fiscal year, the segregation of duties weakness had been mitigated with the hiring of a Comptroller at River Valley Transit Authority, the managing entity for Endless Mountains Transportation Authority. During the course of the...

Material Weakness ? Segregation of Duties During the course of the FY22 fiscal year, the segregation of duties weakness had been mitigated with the hiring of a Comptroller at River Valley Transit Authority, the managing entity for Endless Mountains Transportation Authority. During the course of the year, that position became vacant resulting in a segregation of duties issues. Endless Mountains Transportation Authority is hiring a Fiscal Technician for the input of invoices. The invoices will be approved by department heads. The Fiscal Officer at River Valley Transit Authority will be responsible for cutting the checks which are housed at River Valley Transit Authority. Both the Chief Finance Officer and the Executive Director review and approve the check register prior to any checks being released. In addition to the aforementioned, River Valley Transit Authority is in the process of hiring a Comptroller that will be responsible for reviewing invoice statements.

View Audit 49743

Corrective Action Plans

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