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Corrective Action Plans

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Finding 37723 (2022-004)
Significant Deficiency 2022
Rider University
NJ
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensu...
Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The R2T4 for this student will be recalculated using the correct total number of days and any and all Title IV adjustments will be made. Moving forward we will strengthen our processes so that our R2T4 calculations will be inclusive of scheduled breaks as per the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Chris Corrato, Assistant Director & Amanda Young, Associate Director Planned completion date for corrective action plan: 3/23/2023
View Audit 30445 Questioned Costs: $1
Finding 37722 (2022-005)
Significant Deficiency 2022
Rider University
NJ
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University implements procedures to ensure that Title IV funds that are ...
Federal Pell Grant Program, Federal Direct Student Loans, Federal Work-Study Program, Federal Supplemental Educational Opportunity Grants ? Assistance Listing No. 84.063, 84.268, 84.033, 84.007 Recommendation: We recommend the University implements procedures to ensure that Title IV funds that are to be returned are returned in the proper order. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We currently ensure that all R2T4 calculations are done in the appropriate order as stated in the FSA Handbook by the Department of Education. Moving forward we will strengthen our procedures so that the returned funds are processed to COD in the proper order. Name(s) of the contact person(s) responsible for corrective action: Chris Corrato, Assistant Director, Amanda Young, Associate Director and Stephanie Falsetti, Assistant Director Planned completion date for corrective action plan: 3/23/2023
View Audit 30445
City of Cave Spring, Georgia
GA
Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510
Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit M...
Audit Period: Fiscal year ended June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Findings - Financial Statement Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Findings - Federal Award Programs Audit MATERIAL WEAKNESS None Reported SIGNIFICANT DEFICIENCY None Reported Water and Waste Systems -ALN: 10.760 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: We acknowledge our responsibility to present the Schedule of Expenditures of Federal Awards and related notes in accordance with Uniform Guidance requirements. To ensure future implementation of this requirement, the City of Cave Spring will record all expenditures on the schedule of federal expenditures.
View Audit 29350
Finding 37712 (2022-002)
Material Weakness 2022
County of Scott
IL
Internal Control / Segregation of Duties
PROCEDURES WILL BE IMPLEMENTED TO SEGREGATE DUTIES WHERE POSSIBLE INCLUDING A CROSS TRAINING OR ROTATING OF JOB DUTIES TO ENSURE ONE PERSON DOES NOT HAVE COMPLETE UNSUPERVISED CONTROL OVER ONE PARTICULAR AREA.
PROCEDURES WILL BE IMPLEMENTED TO SEGREGATE DUTIES WHERE POSSIBLE INCLUDING A CROSS TRAINING OR ROTATING OF JOB DUTIES TO ENSURE ONE PERSON DOES NOT HAVE COMPLETE UNSUPERVISED CONTROL OVER ONE PARTICULAR AREA.
View Audit 29694
Universidad Central De Bayamon INC
PR
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
Finding No. 2022?001 ? Special Tests and Provisions ? Return of Title IV Funds Condition found. The return of Title IV funds as calculated by the University was performed after the required 45 days, in the following case: Student Id. No. Determination date Refund date 92710 6/24/2022 8/24/2022 Manag...
Finding No. 2022?001 ? Special Tests and Provisions ? Return of Title IV Funds Condition found. The return of Title IV funds as calculated by the University was performed after the required 45 days, in the following case: Student Id. No. Determination date Refund date 92710 6/24/2022 8/24/2022 Management Response The University agrees with the finding. Corrective Action Plan The University affirms its understanding of its obligation to submit the return of Title IV funds due to a total withdrawal to the Department of Education no later than 45 days after the determination date, the date that the school became aware that the student withdrew. In this case, the disbursement of Title IV funds was posted at the same date and time the R2T4 was processed, and one process blocked the other. To avoid this issue, officials must be aware that process that involve return of funds should be processed on different days than the disbursement of Title IV funds are processed. Name of the Contact Person Responsible for Corrective Action Elaine Nu?ez, Financial Aid Office Director Anticipated Completion Date During fiscal year 2022-2023
View Audit 29720
Finding 37646 (2022-002)
Significant Deficiency 2022
Cornell College
IA
Student Financial Aid Reporting Significant Deficiency
2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of ...
2022-002 SCHER1 ? Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268, 84.379 Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will continue to monitor errors within SCHEER 1 to ensure they are corrected within 10 days. Name(s) of the contact person(s) responsible for corrective action: Pam Perry Planned completion date for corrective action plan: The process was implemented in July 2021.
View Audit 36236
Finding 37640 (2022-002)
Significant Deficiency 2022
Northcentral University
CA
Student Financial Aid Reporting Subrecipient Monitoring
FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Recommendation: We recommend that the University develop additional procedures to monitor the accuracy of information provided by its third-party servicer on behalf of the University t...
FINDING 2022-002 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Recommendation: We recommend that the University develop additional procedures to monitor the accuracy of information provided by its third-party servicer on behalf of the University to NSLDS. One additional monitoring control could be to review a sample of students within NSLDS after each roster file response to ensure that the enrollment status is accurate. Each institution has access to correct information directly within NSLDS at any time. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the importance of ensuring timely and accurate NSLDS reporting in accordance with 34 CFR section 685.309(b)(2)(i)). The NCU Quality Assurance, under Brandy Baker, team now reviews enrollment reporting on a regular basis to confirm the reporting process is consistent with the Title IV regulation. Starting in January 2023, Quality Assurance team leads investigations while partnering with our Financial Aid Director, Kimberly Quinn, and our Registrar team, under Chris Alvarado, to determine the cause of the inaccurate reporting for quality assurance review findings and will work with the appropriate departments and teams to ensure that any required corrections to process, reporting, reporting code or systems is rectified. Management agrees with the importance of communicating with the Department of Education when an enrolled student ceases to be enrolled at least half-time.
View Audit 31839
Finding 37639 (2022-001)
Significant Deficiency 2022
Northcentral University
CA
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control Recommendation ? We recommend NCU revise their system queries to capture all withdrawn students and implement a process by which the queries are tested annually. We also recommend NCU im...
FINDING 2022-001 ? Special Tests and Provisions ? Return of Title IV: Significant Deficiency in Internal Control Recommendation ? We recommend NCU revise their system queries to capture all withdrawn students and implement a process by which the queries are tested annually. We also recommend NCU implement a process in which there is a final review of the Title IV return after the fact for all students to ensure all aspects are correct and timely. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the importance of ensuring that the return of Title IV funds (R2T4) is performed both timely and accurately. In November 2022, the University instituted a new workflow process that is easily tracked and reported, allowing our Processing, under Kimberly Quinn, and Quality Assurance, under Brandy Baker, teams to monitor and control the R2T4 process more effectively. In addition, the Quality Assurance team at NCU is now performing regular and periodic file reviews to ensure file accuracy. The Quality Assurance process includes a review of both an assessment of the accuracy of our calculations and that all required R2T4s are complete. These new internal controls ensure we process R2T4 in accordance with 34 CFR section 668.22 (2)(i) in the required timeframe. We anticipate the changes mentioned above will remediate this finding.
View Audit 31839
Finding 37632 (2022-002)
Material Weakness 2022
New Boston Local School District
OH
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
Finding Number: 2022-002 Planned Corrective Action: The School District in the future will monitor contracts paid with federal funds to ensure if they require prevailing wage language in contracts that it is included and properly monitored. Anticipated Completion Date: April 30, 2023 Responsible Con...
Finding Number: 2022-002 Planned Corrective Action: The School District in the future will monitor contracts paid with federal funds to ensure if they require prevailing wage language in contracts that it is included and properly monitored. Anticipated Completion Date: April 30, 2023 Responsible Contact Person: Samantha Hamilton, Treasurer
View Audit 29594
East Texas Baptist University
TX
Questioned Costs Student Financial Aid Eligibility
R2T4 Planned Corrective Action: ETBU Registrars office is now informing the Financial aid office of any student who withdrawals or that is reported as not attending in courses from the second FLEX terms. Financial aid is awarded based on total payment period enrollment and any notification of chan...
R2T4 Planned Corrective Action: ETBU Registrars office is now informing the Financial aid office of any student who withdrawals or that is reported as not attending in courses from the second FLEX terms. Financial aid is awarded based on total payment period enrollment and any notification of change in enrollment will result in a review and recalculation of aid eligibility if necessary. Reports were revised to reflect changes in enrollment after primary term census. Person Responsible for Corrective Action: Troy White, Registrar and Linda Slawson, Director of Financial aid. Anticipated Date of Completion: Already implemented.
View Audit 35821 Questioned Costs: $1
Finding 37585 (2022-001)
Significant Deficiency 2022
A.t. Still University of Health Sciences
MO
Questioned Costs Period of Performance Internal Control / Segregation of Duties
2022-001 One expenditure was not within the applicable budget period required by the University. Personnel Responsible for Corrective Action: Dana Funderburk, Vice President for Finance/CFO, and Monnie Harrison, Controller - Accounting Services Anticipated Completion...
2022-001 One expenditure was not within the applicable budget period required by the University. Personnel Responsible for Corrective Action: Dana Funderburk, Vice President for Finance/CFO, and Monnie Harrison, Controller - Accounting Services Anticipated Completion Date: The corrective action plan will be implemented by June 30, 2023. Corrective Action Plan: Recognizing this expense was monitored through the internal control framework and still resulted in a human error, the proposed corrective action plan will focus on two areas: correcting the cost to the appropriate budget period, and coaching the members of the control system regarding the period of availability, specific to contractual services, membership services, and subscription services that are delivered over time to heighten awareness.
View Audit 35199 Questioned Costs: $1
Finding 37577 (2022-001)
Material Weakness 2022
Warner University, Inc.
CO
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding Number: 2022-001 Planned Corrective Action: Multiple staff will verify the dates used in the Common Origination and Disbursement's (COD) R2T4 calculator. Additionally, procedures have been updated to require the proper sequence that departments engage in the R2T4 process and mini-sessions ar...
Finding Number: 2022-001 Planned Corrective Action: Multiple staff will verify the dates used in the Common Origination and Disbursement's (COD) R2T4 calculator. Additionally, procedures have been updated to require the proper sequence that departments engage in the R2T4 process and mini-sessions are now interpreted as modular courses. Person Responsible for Corrective Action Plan: Director of Financial Aid Compliance, Elease Cox Anticipated Date of Completion: Already implemented, Fall 2022
View Audit 35197 Questioned Costs: $1
Finding 37563 (2022-003)
Material Weakness 2022
City of Boston
MA
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.13 § 200.19 § 200.303
Boston Public Schools (BPS) student withdrawal working group has been monitoring the number of students withdrawn from the district; reviewing associated documentation of the withdrawal; and working with school leaders and school administration both at the central office level as well as through the...
Boston Public Schools (BPS) student withdrawal working group has been monitoring the number of students withdrawn from the district; reviewing associated documentation of the withdrawal; and working with school leaders and school administration both at the central office level as well as through the liaisons and leaders within the regional structure to upload appropriate withdrawal documentation or update withdrawal codes to reflect the evidence associated with each student?s withdrawal case. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov
View Audit 32371
Finding 37562 (2022-002)
Significant Deficiency 2022
City of Boston
MA
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the rol...
The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the roles, responsibilities, and tasks associated with completing the FR1. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov
View Audit 32371
United Way of Metropolitan Dallas
TX
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The grant accounting team will develop a Master Grants Checklist to help manage the grant operations process and help the team ensure compliance and reporting requirements are met for each grant. This Master Grants Checklist was put into place on December 6, 2022. The grant accounting Team will subm...
The grant accounting team will develop a Master Grants Checklist to help manage the grant operations process and help the team ensure compliance and reporting requirements are met for each grant. This Master Grants Checklist was put into place on December 6, 2022. The grant accounting Team will submit information on first-tier subawards to the FSRS for eligible grants by December 31, 2022.
View Audit 35030
Finding 37512 (2022-007)
Significant Deficiency 2022
County of Delaware
PA
Student Financial Aid Eligibility Internal Control / Segregation of Duties
Recommendation: The County Children and Youth Services department should implement a file checklist to ensure copies of all Adoption Assistance recipients are complete. Program directors should review the file checklist and compare to the file when determination of eligibility is complete. Checklist...
Recommendation: The County Children and Youth Services department should implement a file checklist to ensure copies of all Adoption Assistance recipients are complete. Program directors should review the file checklist and compare to the file when determination of eligibility is complete. Checklists should be signed and dated to ensure the approvals are completed. Staff should be trained on eligibility file record requirements and use of checklists to ensure consistent application of the policies. Action Taken: Starting in February 2023, the County Human Services Department hired a consultant that is completing an internal reconciliation of and review of all 2022-2023 records. Adoption file requirements and checklists have been implemented by the consultant to ensure consistent and complete files. The County CYS office will implement the checklists and policies of the consultant in file management. In addition, action is being taken to digitize all records for active adoption assistance recipients to ensure access is maintained and changes to Adoption Assistance files are kept updated. Responsible Individual for Corrective Action: Angelique Hiers, County of Delaware Department of Human Services Director Completion Date: December 31, 2023
View Audit 29504
Pembroke Housing for the Elderly, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. New Staff Accountant has created a procedure so that when the Subsidy Deposit is transferred to our bank account at the beginning of the...
Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. New Staff Accountant has created a procedure so that when the Subsidy Deposit is transferred to our bank account at the beginning of the month, she immediately makes the necessary transfer to the Reserve for Replacement account. Anticipated Completion Date: 9/1/22 Contact: Jill Lesmerises, CFO
View Audit 29299
Finding 37478 (2022-003)
Material Weakness 2022
Mount Vernon Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO and Corporation Treasurer will create, ...
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO and Corporation Treasurer will create, review, and retain electronic documents for any ESSER/GEER data requests. The CFO will submit any required reports to the IDOE. The CFO has currently saves all jotform documentation and email transaction receipts. The CFO will now ?cc? all jotform submissions and receipt acknowledgements to the Corporation Treasurer as well. Anticipated Completion Date: 2/9/2023
View Audit 29224
Finding 37469 (2022-001)
Material Weakness 2022
Sutter Health and Affiliates
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403 § 200.84
Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund t...
Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund the total overpayment of $904,020 and discuss the extent of additional courses of action. Management will ensure this is performed through the closeout process of the project worksheet with FEMA. Contact Person: Colette Boudreau, Vice President and Chief Accounting Officer Expected Completion Date: October 31, 2023
View Audit 29211 Questioned Costs: $1
Pace University
NY
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking
The Financial Aid directors have been on a path to automate a number of processes, including the Notification of Federal Loan Disbursement. To assist in streamlining our processes and improving the overall student experience, the University has engaged the services of an outside consultant, CampusWo...
The Financial Aid directors have been on a path to automate a number of processes, including the Notification of Federal Loan Disbursement. To assist in streamlining our processes and improving the overall student experience, the University has engaged the services of an outside consultant, CampusWorks, on a two-year contract, which commenced on October 18, 2022, to work with relevant Pace personnel on Enterprise Systems modernization. Although this delay in notification is for an isolated time period, the Notification of Disbursement process has been automated as of February 23, 2023, and notifications will be released systematically on a regular schedule, in line with federal guidelines.
View Audit 28416
Finding 37463 (2022-001)
Significant Deficiency 2022
Green Bay Area Public Schools
WI
Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking
2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from t...
2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Vendors selected for construction services for federally funded projects will be asked to sign an acknowledgement that they comply with Davis-Bacon requirements with respect to prevailing wages for the calendar year in which the services are provided. The signed copy will be kept on file with the district. Additionally, Facilities staff will be educated about the correct use of object codes on purchase orders and invoices. Name(s) of the contact person(s) responsible for corrective action: Joshua Patchak Planned completion date for corrective action plan: Immediately
View Audit 29084
Finding 37458 (2022-001)
Significant Deficiency 2022
Sistercare, INC
SC
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJE...
SIGNIFICANT DEFICIENCY. 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: LEAH WICEVIC, EXECUTIVE DIRECTOR. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE. WE UNDERSTAND THAT IN MOST CASES, THE ADDED COST OF PROVIDING ABSOLUTE SEGREGATION OF DUTIES WILL OUTWEIGH THE PROJECTED BENEFITS OF THE ADDED INTERNAL CONTROLS AND THEREFORE, MAY BE CONSIDERED UNJUSTIFIED. SISTERCARE, INC. WILL ENSURE THAT THE BOARD OF DIRECTORS WILL REMAIN INVOLOVED IN THE FINANCIAL AFFAIRS OF THE ORGANIZATION TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSED COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.
View Audit 28903
McMinn County, Tennessee
TN
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
FINDING THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DA VIS-BACON ACT Response and Corrective Action Plan Prepared by: Jason D. Luallen, Director of Finance Person Responsible for Implementing the Corrective Action: Jason D. Luallen, Director of Finance Anticipated Completion D...
FINDING THE SCHOOL DEPARTMENT DID NOT DOCUMENT COMPLIANCE WITH THE DA VIS-BACON ACT Response and Corrective Action Plan Prepared by: Jason D. Luallen, Director of Finance Person Responsible for Implementing the Corrective Action: Jason D. Luallen, Director of Finance Anticipated Completion Date of Corrective Action: 7/1/22 Repeat Finding: No Reason Corrective Action was Not Taken in the Prior Year: N/A Planned Corrective Action: McMinn County has already taken steps to assure that Davis-Bacon Act compliance is included in bids for federally funded projects.
View Audit 28135 Questioned Costs: $1
Finding 37450 (2022-002)
Material Weakness 2022
Three Square
NV
Special Tests & Provisions School Nutrition Programs Internal Control / Segregation of Duties § 200.62
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVID-19 relief and as such did...
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVID-19 relief and as such did not necessitate an executed TEFAP Agency Partner Services Agreement. The four entities mentioned in the finding who received TEFAP commodities only received these supplemental COVID-19 commodities. This finding was not pervasive throughout the organization, but rather isolated to a temporary program, which has now ended. To ensure effective internal controls, Three Square has designed a system to ensure an executed TEFAP Agency Partner Services Agreement is obtained prior to any TEFAP distribution to an Agency Partner. Moving forward, our agency services team will review all orders containing any federal commodity, regardless of the federal program. They will verify eligibility before approval is given to the warehouse to deliver the products.
View Audit 28032
Finding 37449 (2022-001)
Material Weakness 2022
Three Square
NV
Eligibility Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVlD-19 relief and as such did...
Views of Responsible Officials and Planned Corrective Actions: During the pandemic, the TEFAP program was expanded using COVID-19 relief funds. Three Square had a misunderstanding in the classification of these supplemental commodities, and believed them to be part of COVlD-19 relief and as such did not necessitate an executed TEFAP Agency Partner Services Agreement. The four entities mentioned in the finding who received TEFAP commodities only received these supplemental COVlD-19 commodities. This finding was not pervasive throughout the organization, but rather isolated to a temporary program, which has now ended. To ensure effective internal controls, Three Square has designed a system to ensure an executed TEFAP Agency Partner Services Agreement is obtained prior to any TEFAP distribution to an Agency Partner. Moving forward, our agency services team will review all orders containing any federal commodity, regardless of the federal program. They will verify eligibility before approval is given to the warehouse to deliver the products.
View Audit 28032
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