Corrective Action Plans

Finding 36187 (2022-001)

Material Weakness 2022

CA

HUD Housing Programs Special Tests & Provisions Cash Management

Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.

View Audit 34377

Finding 36169 (2022-002)

Significant Deficiency 2022

Upper Columbia United Tribes

WA

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

The Executive Director will implement measures to ensure that reports are submitted in a timely manner.

View Audit 26976

Finding 36158 (2022-002)

Material Weakness 2022

Dekalb County Central United School District

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-po...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-point check on spending with the federal relief grants in the form of a jotform, which in and of itself, does not provide any good way to have an additional sign off. We already had controls in place for all of the spending occurring within these grants, so the proper controls were in place upstream from the jotform. Description of Corrective Action Plan: Jotform requests from the state are now entered with the data, printed out prior to submission, reviewed by a second party (if the CFO completes, the Director of Business Operations reviews and vice versa), then once the review is complete, the data is reentered and submitted. Anticipated Completion Date: We are starting this process in February with the Teacher Benefit jotform.

View Audit 25696

Finding 36140 (2022-009)

Material Weakness 2022

County of Los Angeles

CA

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

DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissio...

DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.

View Audit 35126

Finding 36139 (2022-003)

Material Weakness 2022

County of Los Angeles

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissi...

DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.

View Audit 35126

Finding 36114 (2022-002)

None 2022

Waubonsee Community College District 516

IL

Reporting Internal Control / Segregation of Duties

2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College fa...

2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan As of June 16, 2022, student grant disclosure for the March 31 quarterly reporting period for the second allocation of HEERF student grants has been posted as public records on www.waubonsee.edu website. Responsible Person for Corrective Action Plan Dr. Stacey Randall, Executive Dean for Institutional Effectiveness and Title V Project Director, is the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of June 16, 2022, all phases of the Corrective Action Plan were implemented.

View Audit 31075

Finding 36113 (2022-001)

None 2022

Waubonsee Community College District 516

IL

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found During...

2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found During our Federal Work Study testing, we selected eleven students and noted that one student was paid for hours they did not work. The College did not review federal work-study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be an instance of non-compliance to the Activities Allowed or Unallowed compliance requirement. Corrective Action Plan In addition to direct counseling with the supervisor and student workers partied to this practice, the Financial Aid and Human Resources offices implemented several steps to stress the supervisor?s responsibility for timesheet validation. The changes went into effect on August 5, 2022. The steps included: 1. Reviewed the Student Worker Employee Handbook and Student Worker Supervisor Handbooks to confirm that language exists addressing that students should not work during scheduled class time, and supervisors are responsible for reviewing timesheets before approval submission. 2. All Supervisors are now required to review and sign off on the Supervisor Student Worker Handbook annually. Human Resources will audit for compliance quarterly. 3. At the start of each new academic year, Financial Aid and Human Resources will host a ?Hiring a Student Worker Information? session for all supervisors. This year the session took place on September 1, 2022. This session stress timesheet reviews, among many other responsibilities. Responsible Person for Corrective Action Plan Mary Greenwood, Director of Student Financial Aid Services, will be the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of August 5, 2022, all phases of the Corrective Action Plan were implemented.

View Audit 31075 Questioned Costs: $1

Finding 36112 (2022-006)

Material Weakness 2022

Oak Park Elementary School District 97

IL

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 r...

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not paid by the District until October 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance

View Audit 30957

Finding 36102 (2022-005)

Significant Deficiency 2022

Oak Park Elementary School District 97

IL

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable depa...

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable department for processing. The District's internal control procedures require invoices to be routed to the Senior Director of Finance for review and approval. Plan: The Food Service Director will provide all invoices for review and approval to the Senior Director of Finance by scanning these invoices and importing them into the Districts accounting software system and properly route these invoices for review and approval in the system. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance

View Audit 30957

Finding 36100 (2022-003)

Significant Deficiency 2022

Oak Park Elementary School District 97

IL

School Nutrition Programs Internal Control / Segregation of Duties Cash Management

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these su...

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these submissions are not reviewed or approved by anyone else. Plan: The Senior Director of Finance will review monthly reimbursement claims that are prepared by the Food Service Coordinator to ensure that amounts agree to supporting documentation prior to submission. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance

View Audit 30957

Finding 36075 (2022-006)

Material Weakness 2022

Central Noble Community School Corporation

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

FINDING 2022-006 Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Meal counts differed from the Meal Magic generated Z report and the Chartwells Profit ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: Meal counts differed from the Meal Magic generated Z report and the Chartwells Profit and Loss statement. These meal counts are reconciled by dividing the a la carte purchases by $2.70 to equate to a meal served. Future Z reports will have the a la carte meal equivalents indicated. These figures will be reviewed and validated during the monthly meeting between School Food Authority and Food Service Director (Chartwells? Director of Dining Services). Anticipated Completion Date: April 2023

View Audit 32815

Finding 36070 (2022-002)

Significant Deficiency 2022

Church Housing for Fairfield, Inc.

CT

HUD Housing Programs Internal Control / Segregation of Duties

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM (CONTINUED) Finding 2022-2: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. Recommendations (...

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM (CONTINUED) Finding 2022-2: The Organization did not retain a printed and dated copy of the Failed Verification and Failed EIV Prescreen reports for four out of twelve months of the year. Recommendations (2022-2-a): Auditor recommends that management reevaluate its system and procedures to ensure that the required reports are printed and retained on the required schedule with clear dates of printing, going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management considers corrective action to be completed and will reevaluate its system to ensure future compliance.

View Audit 24115

Finding 36069 (2022-001)

Significant Deficiency 2022

Church Housing for Fairfield, Inc.

CT

HUD Housing Programs Internal Control / Segregation of Duties

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM Finding 2022-1: Enterprise Income Verification (EIV) Income Reports for recertification of tenant family composition and income were not documented in some of the tenant files for the year. Recommendations...

FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT ? SECTION 8 HAP PROGRAM Finding 2022-1: Enterprise Income Verification (EIV) Income Reports for recertification of tenant family composition and income were not documented in some of the tenant files for the year. Recommendations (2022-1-a): We recommend that management implement procedures and controls to ensure that the EIV system is used during reexaminations and recertifications and that documentation of such is retained in the tenant files going forward. View of Responsible Officials: Management concurs with this finding and agrees with the auditor?s recommendation. Management considers corrective action to be completed and will reevaluate its system to ensure future compliance.

View Audit 24115

Finding 36064 (2022-002)

Material Weakness 2022

Hawaii Pacific University

HI

Student Financial Aid Reporting Internal Control / Segregation of Duties § 200.328 § 200.329

Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects (OSP) and Office of Financial Aid work to follow all federal reporting regulations and guidance mandated for the Federal grant & contract programs. For future programs, the Institutional Research, th...

Views of Responsible Officials and Planned Corrective Action The HPU Office of Sponsored Projects (OSP) and Office of Financial Aid work to follow all federal reporting regulations and guidance mandated for the Federal grant & contract programs. For future programs, the Institutional Research, the Office of Sponsored Projects and the Financial Aid Office will generate the reports and will implement layers of review procedure to ensure that the reports are accurate, complete, submitted timely, and if needed, posted in HPU website. For the Institution portion, the Manager for Grants and Contracts will prepare the grant report and this report will be reviewed by the Assistant VP for OSP. For the student portion the periodic reports will be prepared by the staff of the Office of Financial Aid and will be reviewed by the Director of the Financial Aid office. The Business Office will perform a high-level independent review for completeness and accuracy. Finally, moving forward, all the files and documents that support the grant report will be retained. Person Responsible: Manager, for Office of Sponsored Projects & Assistant VP for Office of Sponsored Projects, Director of Financial Aid Targeted Correction Date: June 30, 2023.

View Audit 34010

Finding 36040 (2022-001)

None 2022

Elder Care Two, Inc.

RI

Questioned Costs Cash Management Internal Control / Segregation of Duties

Elder Care Two Inc. June 30, 2022 Corrective Action: Elder Care 2 Finding 2022-001 over payment of Payroll Reimbursement: Management will make an adjustment to the billing of payroll for September 1, 2022 to correct for the over billing . Responsible party: Michelle Cabana

View Audit 37830 Questioned Costs: $1

Finding 36039 (2022-001)

Significant Deficiency 2022

Parnassus Preparatory School

MN

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials and Planned Corrective Action: Management agrees with this finding. As noted, a turnover in staff happened right at the time when the verification for FY22 was due and the new staff member did not realize the required verification had not occurred. The School followed ...

Views of Responsible Officials and Planned Corrective Action: Management agrees with this finding. As noted, a turnover in staff happened right at the time when the verification for FY22 was due and the new staff member did not realize the required verification had not occurred. The School followed proper procedures each year prior to FY22. The School identified the FY22 error at the beginning of the 2022-2023 school year prior to the audit. Immediate action was taken to ensure this error would not reoccur in the future when the School experienced a staffing change. In so doing, the School implemented a step-by-step tutorial of procedures, including reporting dates and deadlines. Necessary staff members have attended, and will continue to attend, training for items related to the application of Educational Benefits. The verification process was checked by a supervisor to ensure proper processes were followed for the 2022-2023 school year and they were.

View Audit 33962

Finding 36034 (2022-004)

Material Weakness 2022

Illinois Alliance of Boys & Girls Clubs, Inc.

IL

Questioned Costs Cash Management Internal Control / Segregation of Duties

FINDING 2022-004 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over r...

FINDING 2022-004 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over record retention to ensure complete and accurate financial reporting. Anticipated Completion Date: September 30, 2023

View Audit 37905 Questioned Costs: $1

Finding 36033 (2022-003)

Material Weakness 2022

Illinois Alliance of Boys & Girls Clubs, Inc.

IL

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

FINDING 2022-003 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over s...

FINDING 2022-003 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance will enhance its procedures and internal controls over subrecipient monitoring to ensure local club invoices are properly reviewed. Anticipated Completion Date: September 30, 2023

View Audit 37905 Questioned Costs: $1

Finding 36032 (2022-002)

Material Weakness 2022

Illinois Alliance of Boys & Girls Clubs, Inc.

IL

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

FINDING 2022-002 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance employees will implement a policy and procedures, as wel...

FINDING 2022-002 Name of Responsible Individual For Finding(s): Bryan Soady, Former Alliance Executive Director Name of Responsible Individual For Correction(s): Awisi Bustos, Current Alliance Executive Director Corrective Action: The Alliance employees will implement a policy and procedures, as well as grant requirements, to ensure that timesheets are completed and certified by both the employee and their supervisor. All Alliance employees will begin to record and submit grant time physical Timesheets. The Timesheets will be used to determine the appropriate amount of the employee?s payroll and payroll related costs that should be allocated to the grant(s) that receive the benefit of the employee?s time and effort. This finding was identified by the Alliance prior to audit when new Executive Director Awisi Bustos began her leadership at the Alliance in January of 2023. It was identified that the prior years corrective action plan was determined to be ineffective. The corrective action plan laid out here has already taken effect. Anticipated Completion Date: September 30, 2023

View Audit 37905 Questioned Costs: $1

Finding 36031 (2022-001)

Significant Deficiency 2022

Art Center College of Design

CA

Questioned Costs Eligibility Significant Deficiency

CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was re...

CORRECTIVE ACTION PLAN To Whom It May Concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2021-22 Award Year. Audit Finding 2022-001: Student received an incorrect amount of Pell award and was over awarded by $200. The amount was returned to the U.S. Department of Education in July 2022. Corrective Action Plan: This was an unusual case where a third disbursement was added manually late in the year due to a Professional Judgement appeal. In order to avoid an over-award in the future, the Financial Aid Office will implement the following: - The Financial Aid Office will request training from our Ellucian consultant on how best to add unusual disbursements. - Otherwise, staff should consistently use the Pell auto-package functionality within the Colleague system. - If a disbursement must be added manually due to a functionality error, the award change must be reviewed by a senior staff member. - The grant amounts will be audited at the end of the year. The contact person responsible for the corrective action is Cheryl Gillies, Executive Director, Financial Aid. The corrective action has been implemented as of July 31, 2022. Please let me know if you have any additional questions. Sincerely, Cheryl Gillies Executive Director, Financial Aid ArtCenter 1700 Lida St. Pasadena, CA 91103 626.396.2204

View Audit 38006 Questioned Costs: $1

Finding 36030 (2022-001)

None 2022

Henry Ford Health System

MI

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-001 Federal Award Name ? COVID-19 Provider Relief Fund and ARP Rural Distribution (ALN 93.498) Condition ? Recent agency oversight directed by HRSA revealed a finding related to the method used to calculate lost revenues. The report indicated that the relevant reporting entities receiv...

Finding 2022-001 Federal Award Name ? COVID-19 Provider Relief Fund and ARP Rural Distribution (ALN 93.498) Condition ? Recent agency oversight directed by HRSA revealed a finding related to the method used to calculate lost revenues. The report indicated that the relevant reporting entities receiving these funds need to recalculate their lost revenues on a quarterly basis, ensuring they net all months in the quarter, including those months that did not have lost revenue. Corrective Action Plan ? Henry Ford Health agrees with this finding. Henry Ford Health maintains a centralized lost revenues schedule for all TINs within Henry Ford Health. Changes to address the finding have already been made and communicated to the audit team. As a result of this methodology change, no repayment of any funds was necessary. Initial calculation of lost revenues on a monthly basis, rather than quarterly, was made prior to clarification in the HRSA FAQ. Henry Ford Health has amended the procedures of tracking lost revenues to a quarterly basis. This corrective action plan is complete. Contact Person ? Paul Kolpasky, VP and Corporate Controller

View Audit 36424

Finding 36023 (2022-001)

Significant Deficiency 2022

Craven County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-001 Name of contact person: April Rollins, Income Maintenance Administrator II Corrective Action: Refresher training will be held for Medicaid staff on the topic of obtaining verifications, reading verifications, and entering complete and accurate d...

Finding 2022-001 Name of contact person: April Rollins, Income Maintenance Administrator II Corrective Action: Refresher training will be held for Medicaid staff on the topic of obtaining verifications, reading verifications, and entering complete and accurate documentation when determining and redetermining eligibility and entering said information verifications accurately in NC Fast. Second party reviews in excess of the state's mandated 98 will be conducted quarterly. Proposed completion date: 11/30/2022

View Audit 35472

Finding 36018 (2022-006)

Material Weakness 2022

Mountainair Public Schools

NM

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Finding 2022-006:Responsible Party: Peter Nieto, Business Manager The district will make sure all local policies are followed as it pertains to purchase requisitions. Purchase requisitions will now only go to the Superintendent if the Business Manager signs. It will then only go to the Accounts Pay...

Finding 2022-006:Responsible Party: Peter Nieto, Business Manager The district will make sure all local policies are followed as it pertains to purchase requisitions. Purchase requisitions will now only go to the Superintendent if the Business Manager signs. It will then only go to the Accounts Payable if the Superintendent signs. If it reaches the Accounts Payable and a signature is missing, then it will go back to the administrator for appropriate signature of approval.

View Audit 35023

Finding 36009 (2022-008)

Material Weakness 2022

Montoursville Area School District

PA

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

COVID-19 EDUCATION STABILIZATION FUND ? ASSISTANCE LISTING 84.425U PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION; GRANT PERIOD ? YEAR ENDED JUNE 30, 2022. Management Response: An invoice was accidently allocated to both federal programs but was corrected before ARP final reporting was done...

COVID-19 EDUCATION STABILIZATION FUND ? ASSISTANCE LISTING 84.425U PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION; GRANT PERIOD ? YEAR ENDED JUNE 30, 2022. Management Response: An invoice was accidently allocated to both federal programs but was corrected before ARP final reporting was done. Corrective Action Plan: All final reporting will be reviewed, and any duplicate dollar figures will be reviewed to ensure expenditures are not duly list. Person Responsible: Christina Bason, Superintendent Anticipated Completion Date: Immediately

View Audit 30784

Finding 36005 (2022-006)

Material Weakness 2022

Montoursville Area School District

PA

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

COVID-19 EDUCATION STABILIZATION FUND ? ASSISTANCE LISTING 84.425D AND 84.425U PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION; GRANT PERIOD ? YEAR ENDED JUNE 30, 2022. Management Response: Quarterly funding request reports require electronic signature with verification responsibilities of t...

COVID-19 EDUCATION STABILIZATION FUND ? ASSISTANCE LISTING 84.425D AND 84.425U PASSED THROUGH THE PENNSYLVANIA DEPARTMENT OF EDUCATION; GRANT PERIOD ? YEAR ENDED JUNE 30, 2022. Management Response: Quarterly funding request reports require electronic signature with verification responsibilities of the employee completing the funding request. Quarterly reports do not include any documentation of expenditures but are simply statements of additional funds being requested. Corrective Action Plan: Quarterly report summaries will be emailed to the business manager and accountant to review. Person Responsible: Christina Bason, Superintendent Anticipated Completion Date: Immediately

View Audit 30784

Corrective Action Plans

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