Corrective Action Plans

Finding 33152 (2022-002)

Significant Deficiency 2022

SC

Student Financial Aid Internal Control / Segregation of Duties HUD Housing Programs

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did n...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did not report required Pell disbursements via the COD within 15 calendar days. Corrective Action Plan: It is a compliance requirement to report Pell files to the Department of Education through the COD system. 27 student files were identified as a compliance finding out of the 40 students sampled. This is a repeat finding from the prior year (June 30, 2021), but had not been an issue in previous audits. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director has implemented practices whereby the office is now receiving and sending files to the COD system daily. This allows for resolving issues/rejects much sooner and within the 15-day timeframe. The Director has also conducted training with financial aid staff to emphasize the importance of sending files and resolving issues in a timely fashion. Anticipated Completion Date: August 31, 2022

View Audit 29056

Finding 33148 (2022-006)

None 2022

Presbyterian College

SC

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

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 40 students tested, refund was processed outside of the 14-day required time frame from initial...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 40 students tested, refund was processed outside of the 14-day required time frame from initial date credit balance was created to date credit refund was paid back to the student. Corrective Action Plan: This finding relates to aid that was disbursed in January 2022. A miscommunication occurred between the Financial Aid Office and the Business Office, and the Student Accounts Manager was not made aware the aid had been disbursed and a refund was due to the student. As a result of a similar finding during the June 30, 2021 audit, the College changed its policy as of February 15, 2022. The Student Accounts Manager is now completing timely reviews of credit balances on student accounts and coordinating with the Financial Aid Office to expedite its review of the student?s financial aid to insure all FSA credit balances are refunded to students within the required timeframe. Anticipated Completion Date: February 15, 2022

View Audit 29056

Finding 33145 (2022-001)

Material Weakness 2022

North Kitsap School District No. 400

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, Finance and Operations 18360 Caldart Avenue, NE, Poulsbo, WA 98370 Tel: (360) 396-3010 Corrective action the auditee plans to take in response to the finding: The district will establish internal controls to ensure staff fully understand the requirements for ECF award. The district will recall the non-federally funded devices and exchange them for ECF funded devices. Anticipated date to complete the corrective action: August 31, 2023

View Audit 29437 Questioned Costs: $1

Finding 33144 (2022-003)

Significant Deficiency 2022

Rannie Webster Foundation

NH

Internal Control / Segregation of Duties

Auditor's Recommendation: Management should run all financial reports as of the close of the quarter and review the subledgers to ensure agreement to the financial reports. Corrective Action Plan: The finding was a result of the software phasing-out a report and when the new report was used it was...

Auditor's Recommendation: Management should run all financial reports as of the close of the quarter and review the subledgers to ensure agreement to the financial reports. Corrective Action Plan: The finding was a result of the software phasing-out a report and when the new report was used it was not caught that certain accounts were not reflected in this report. Management will run the reports and verify the subledgers agree to the financial reports prior to submission.

View Audit 29145

Finding 33142 (2022-001)

Significant Deficiency 2022

Rannie Webster Foundation

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and...

Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor?s services and review and approve the financial statements and notes.

View Audit 29145

Finding 33122 (2022-003)

Material Weakness 2022

Spencer Community School District

IA

Internal Control / Segregation of Duties

COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGRE...

COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A OF DUTIES ACTION PLAN AT 2022-001 BUSINESS MANAGER 712-262-8950 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A FINANCIAL ACTION PLAN AT 2022-002 BUSINESS MANAGER STATEMENTS 712-262-8950

View Audit 29000

Finding 33120 (2022-001)

Significant Deficiency 2022

Holland Hospital

MI

Subrecipient Monitoring Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow ...

Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow the acceptable options provided by the HHS. Planned Corrective Action: The Hospital will review its processes surrounding the methodologies used to report lost revenue and will implement additional levels of review to ensure that the proper lost revenue methodology is used in future reporting periods. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2022

View Audit 29143

Finding 33104 (2022-004)

Significant Deficiency 2022

Boyd County Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expend...

Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 28975

Finding 33031 (2022-004)

Material Weakness 2022

River Ridge School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these ad...

Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District?s internal controls. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Cause: The District did not have procedures in place to ensure that all transactions are properly recorded in the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Tracy Stagman Anticipated Completion: Not Applicable

View Audit 28525

Finding 33030 (2022-001)

Material Weakness 2022

River Ridge School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints payroll checks, sends payroll files to the bank, and has access to the password to print ele...

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints payroll checks, sends payroll files to the bank, and has access to the password to print electronic signatures. The Business Manager has access to manual checkbooks, has access to the stamped signatures, and is involved in the bank reconciliation process. Criteria: Internal controls should be in place that provide adequate segregation of duties. Effect: Failure to properly segregate duties may allow for errors or irregularities to occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Cause: Limited number of personnel. 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 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 Board reviews and approves all expenditures on a monthly basis, and the Business Manager reviews the payroll files prior to payroll processing. Contact Person: Tracy Stagman Anticipated Completion: Not Applicable

View Audit 28525

Finding 33029 (2022-003)

Significant Deficiency 2022

Village Exchange Center

CO

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better ...

Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better track in-kind donations we have created an intake form managed in the Executive Director?s office and are requiring values to be provided by donors at the time of the in-kind gift. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: 8/31/2023 Audit Finding Reference: 2022-002 Grant compliance Planned Corrective Action: There have been significant issues with verifying addresses for county purposes due to errors on the websites utilized to verify counties. In addition, we are serving an often transient and migrant population that have attested to being houseless exemplifying the address issues. Upon learning of reporting issues, we immediately self-reported to the grantor and obtained verbal and written approval to proceed. We also immediately put procedures in place and made staff level adjustments. We have already implemented new procedures to confirm and document that the Executive Director and the program, grants, and finance teams review all reports before submission to grantors. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: Completed Audit Finding Reference: 2022-003 Procurement Planned Corrective Action: There was only one transaction that fell under these standards in 2022 and it was approved by the grantor. We did price comparisons, but did not have the specific written documents as prescribed by the standards. We will develop a procedure manual to ensure that proper action is taken at the time the invoice is submitted for approval. We anticipate having this procedure manual ready by the end of the first quarter of the fiscal year. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: March, 2024

View Audit 29790 Questioned Costs: $1

Finding 33028 (2022-004)

Significant Deficiency 2022

Hill Top Home of Comfort, Inc.

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-04 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry ...

Finding 2022-04 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Anticipated Completion Date: 03/31/2023

View Audit 29750

Finding 33026 (2022-002)

None 2022

True Access Capital Corporation

DE

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

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President &...

The Organization acknowledges Finding 2022-002. Corrective Action Plan: The Organization will implement an internal review process, which will be used prior to submitting the EDA-209 report, to ensure that the report has been accurately prepared. Responsible Person: Vandell Hampton, Jr., President & CEO Anticipated Completion Date: July 31, 2023

View Audit 29700

Finding 33006 (2022-001)

Significant Deficiency 2022

Cypresswood Estates LLC

TX

HUD Housing Programs Reporting Significant Deficiency

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with...

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority implements a control to ensure timely reporting to HUD in accordance with applicable regulatory requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the March 31, 2022 fiscal year end, the final December 31, 2021 audit & trial balance for one of the nine tax credit properties (discrete component unit) was not received until July 18, 2022. The entity was considered by Management to have a material effect on the presentation of the unaudited financial statements since it has over $35M in assets. The unaudited REAC submission was completed two days later, on July 20, 2022. For the March 31, 2023 HCHA fiscal year end, the firm completing the December 31, 2022 audits for the discrete component units has a deadline before the HCHA fiscal year end (March 15, 2023). All properties will be compiled for the REAC unaudited submission. Name(s) of the contact person(s) responsible for corrective action: Melissa Quijano, Acting Executive Director Planned completion date for corrective action plan: March 31, 2023 (HCHA?s FYE)

View Audit 37175

Finding 32977 (2022-101)

Significant Deficiency 2022

Boys and Girls Club of Greater Scottsdale, Inc.

AZ

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

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Adm...

CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. Financial Statement Findings 2022-001: Significant Deficiency in Internal Controls Over Payroll Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the Organization should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO 2022-002: Significant Deficiency in Financial Statements Presented in Accordance with GAAP Recommendation: We recommend that the Organization implements procedures to help ensure the completeness of pledges receivable recorded in the financial statements and to document the methods required to record lease liabilities in accordance with GAAP as part of the financial closing process. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO Federal Awards Findings and Questioned Costs 2022-101: Significant Deficiency in Internal Controls Over Payroll Recommendation: To help ensure that charges to payroll expenses are properly supported and accurate, the Organization should implement internal control policies and procedures that requires periodic reviews of employee records as it relates to payrates, amounts recorded on timesheets, and time off approvals. Action Taken: The Organization concurs and has implemented the recommendation. Completion Date: During fiscal year ending June 30, 2023 Contact Person: Ivan Gilreath, President and CEO

View Audit 35766

Finding 32972 (2022-001)

Significant Deficiency 2022

City of Pittsfield, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Gina Armstrong Corrective Action Planned: After th...

Finding No. 2022-001 Significant Deficiency in Internal Control Over Compliance ? U.S. Department of Treasury ? Coronavirus State and Local Fiscal Recovery Funds ? (Federal Assistance Listing Number 21.027) ? Reporting Name of Person Responsible: Gina Armstrong Corrective Action Planned: After the over reporting was identified the city reviewed the Treasury report against the general ledger and was able to identify all the expenditures that were reported twice in two consecutive quarterly reports. The city will make take corrective action to amend the report submitted to US Treasury to address the over reporting of expenses. These adjustments will result in the reconciliation of the general ledger and the reports submitted to Treasury. Anticipated Completion Date: No later than April 30, 2023

View Audit 32465

Finding 32957 (2022-001)

Significant Deficiency 2022

N.e.w. Community Clinic, Ltd.

WI

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

2022-001 ? Special Tests and Provision ? Sliding Fee Scale Discounts Condition: The Health Center's sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Health Center has designed an internal control to provide a review and approv...

2022-001 ? Special Tests and Provision ? Sliding Fee Scale Discounts Condition: The Health Center's sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Health Center has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that four out of the 40 individuals sampled and tested did not have evidence that the internal control designed had been applied to the determination of eligibility within the sliding fee scale framework. Corrective Action Plan: N.E.W. Community Clinic, Ltd. (NEWCC) is implementing an internal audit process for qualifying persons for Sliding Fee Discount Program {SFDP). In addition, NEWCC is implementing a staffing change for separation of duties. The receptionist job duties will be split into three separate job duties of scheduling/call center, patient intake at receptionist desk, and financial counselor. The financial counselor position will be solely responsible for the approval of the SFDP applications. In addition, NEWCC is implementing an SFDP Application process. {Please see attachments for sample). Person(s) Responsible: Keith Szerkins, CFO Timing for Implementation: 1. Internal audit for 2023 SFDP is in currently in place as of September 29, 2023. 2. Separation of job duties will be done by November 30, 2023. 3. Sliding fee application to be implemented by October 31, 2023. September 29, 2023

View Audit 37864

Finding 32952 (2022-001)

Material Weakness 2022

Center for Inclusive Child Care

MN

Cash Management Eligibility Material Weakness

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure exp...

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure expenses incurred prior to year-end are captured in the accounting records. Any expenses noted that required accrual will be reviewed for reimbursement eligibility and, if applicable, the related revenue will be accrued. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.

View Audit 34223

Finding 32934 (2022-002)

Significant Deficiency 2022

Summit Community Care Clinic, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categorie...

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a procedure to randomly test ten Sliding Fee Discounts per service line monthly to ensure we are applying the correct discounts and the patient is paying the correct discounted amount. The Organization will train staff to test Sliding Fee Discounted visits going forward starting July 1, 2023.

View Audit 29462

Finding 32931 (2022-002)

Significant Deficiency 2022

Iowa Healthiest State Initiative

IA

Internal Control / Segregation of Duties

Our auditors identified that the organization does not have appropriate supervision and review, including documentation of the review. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we ...

Our auditors identified that the organization does not have appropriate supervision and review, including documentation of the review. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we are in the process of updating the supervision and review of financial records. Anticipated Date of Completion: May 1, 2023

View Audit 33391

Finding 32930 (2022-001)

Significant Deficiency 2022

Iowa Healthiest State Initiative

IA

Internal Control / Segregation of Duties HUD Housing Programs

Our auditors identified that the organization does not have adequate segregation of duties. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we will be reviewing accounting policies to fu...

Our auditors identified that the organization does not have adequate segregation of duties. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we will be reviewing accounting policies to further improve the segregation of duties. Anticipated Date of Completion: May 1, 2023

View Audit 33391

Finding 32920 (2022-003)

Significant Deficiency 2022

Opportunity Alabama, Inc.

AL

Internal Control / Segregation of Duties Reporting

Finding 2022-003 Lack of Controls over Vendor Master File Corrective Action Plan: In January of 2023, Opportunity Alabama Inc created a process for review of the Vendor Master Fi...

Finding 2022-003 Lack of Controls over Vendor Master File Corrective Action Plan: In January of 2023, Opportunity Alabama Inc created a process for review of the Vendor Master File.

View Audit 31541

Finding 32919 (2022-002)

Material Weakness 2022

Opportunity Alabama, Inc.

AL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimburseme...

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimbursement reports on a quarterly basis. These reports are filed by the last day of the month following the quarter end. This allows for an up to date record of all open reimbursement periods.

View Audit 31541

Finding 32918 (2022-001)

Material Weakness 2022

Opportunity Alabama, Inc.

AL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-001 Lack of Approval Process for Disbursements Corrective Action Plan: In September of 2022, Opportunity Alabama Inc created a process and policy in which all transa...

Finding 2022-001 Lack of Approval Process for Disbursements Corrective Action Plan: In September of 2022, Opportunity Alabama Inc created a process and policy in which all transactions (including disbursements), bank reconciliations, and journal entries are reviewed and approved on a monthly basis.

View Audit 31541

Finding 32915 (2022-003)

Material Weakness 2022

Brown County Community Unit School District #1

IL

Internal Control / Segregation of Duties

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limit...

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 24330

Corrective Action Plans

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