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Corrective Action Plans

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Finding 33795 (2022-005)
Material Weakness 2022
Howard Area Community Center
IL
Special Tests & Provisions Eligibility Internal Control / Segregation of Duties
2022-005 Head Start Cluster, Federal Assistance Listing No. 93.600 Special Tests and Provisions Recommendation: The auditors recommend that the Organization should establish policies and procedures to ensure all applicable special tests and provisions are completed accurately and timely. Actions ...
2022-005 Head Start Cluster, Federal Assistance Listing No. 93.600 Special Tests and Provisions Recommendation: The auditors recommend that the Organization should establish policies and procedures to ensure all applicable special tests and provisions are completed accurately and timely. Actions Taken or Planned: The Organization has created a written plan to provide appropriate training and technical assistance on the Head Start performance standards that is sufficient to ensure that the governing body and policy council can fulfill their responsibilities under the Head Start Act. Training is to take place within 180 days of the beginning of the term of a new governing body or policy council. The training: i) includes methods on how to collect complete and accurate eligibility information from families and third party sources; ii) explains program policies and procedures that describe actions taken against staff, families, or participants who attempt to provide or intentionally provide false information; and, iii) incorporates strategies for treating families with dignity and respect and dealing with possible issues of domestic violence, stigma, and privacy. Person Responsible: The Howard Area Community Center Executive Director, Jason Kaiser, Early Childhood Education Director Nancy Salvador, and ERSEA Tech Maria Hernandez. Estimated Date of Completion: The Organization?s Board of Directors received training for FY23 on July 28, 2022. The next training for the policy council will be completed on March 16, 2023 and the HACC Board Training for FY24 is scheduled to be completed by March 30, 2024.
View Audit 34716
Finding 33791 (2022-003)
Material Weakness 2022
Howard Area Community Center
IL
Reporting Internal Control / Segregation of Duties
2022-003 Crime Victims Assistance, Federal Assistance Listing No. 16.575 Late Financial Reporting and Limited Controls Over Timely Reporting Recommendation: The auditors recommend management to communicate periodically with the federal agency and design and implement effective controls to ensure ...
2022-003 Crime Victims Assistance, Federal Assistance Listing No. 16.575 Late Financial Reporting and Limited Controls Over Timely Reporting Recommendation: The auditors recommend management to communicate periodically with the federal agency and design and implement effective controls to ensure timely submission of future reports. Also, all past due reports should be submitted to the grantor as soon as possible. Actions Taken or Planned: The Organization terminated our professional relationship with our financial services provider in FY23, Quatrro BSS. We established a financial services contract with Metropolitan Family Services (MFS) that began July 1, 2022. MFS has not had any late submission findings in the past ten years of audits. We have created a calendar with all necessary reporting deadlines for all funding agencies. The calendar is reviewed by the finance team, the executive team, and a government contracts and grants manager to ensure accurately recorded deadlines are reflected. The Director of Budgets reviews monthly deadlines and ensures timely submission of reports. Person Responsible: The Howard Area Community Center Executive Director, Jason Kaiser, Government Contracts and Grants Manager Kasey Muhammad and the Metropolitan Family Services finance team including CFO James Baldwin, Controller Kelly Kelly, Director of Budgets Don Pzynarski, and Assistant Budget Director Emilia Vargas. Estimated Date of Completion: June 30, 2023
View Audit 34716
Finding 33773 (2022-002)
Significant Deficiency 2022
Village Cooperative of Hutchinson
MN
Reporting Internal Control / Segregation of Duties
Housing and Urban Development Village Cooperative of Hutchinson respectfully submits the following corrective action plan for the year ended April 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: April 30, 2022 The findings from the April 30...
Housing and Urban Development Village Cooperative of Hutchinson respectfully submits the following corrective action plan for the year ended April 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: April 30, 2022 The findings from the April 30, 2022, schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 34564
Finding 33772 (2022-001)
Significant Deficiency 2022
Village Cooperative of Hutchinson
MN
Internal Control / Segregation of Duties
Housing and Urban Development Village Cooperative of Hutchinson respectfully submits the following corrective action plan for the year ended April 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: April 30, 2022 The findings from the April 30...
Housing and Urban Development Village Cooperative of Hutchinson respectfully submits the following corrective action plan for the year ended April 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: April 30, 2022 The findings from the April 30, 2022, schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis, and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.
View Audit 34564
Finding 33771 (2022-002)
Significant Deficiency 2022
Clark County Board of Education
KY
Significant Deficiency Internal Control / Segregation of Duties
Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positio...
Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positions, we cannot accurately state if the input was obtained or not obtained. We have documentation showing that stakeholder input was involved at a later date, but have been unsuccessful in locating documentation for input for when the ESSER plan was submitted. Moving forward, under new leadership, stakeholder input is at the forefront and will be obtained.
View Audit 33215
Finding 33769 (2022-001)
Significant Deficiency 2022
Clark County Board of Education
KY
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positio...
Views of responsible officials and planned corrective actions: Regretfully, with the transition of leadership at Central Office, we are unable to locate the necessary documents requested to show that input from stakeholders was identified for the use of ESSER funds. With new personnel in the positions, we cannot accurately state if the input was obtained or not obtained. We have documentation showing that stakeholder input was involved at a later date, but have been unsuccessful in locating documentation for input for when the ESSER plan was submitted. Moving forward, under new leadership, stakeholder input is at the forefront and will be obtained.
View Audit 33215
Finding 33763 (2022-002)
Material Weakness 2022
Volunteers of America Minnesota and Wisconsin
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness
2022-001 Financial Statement Preparation Recommendation: The Organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of consolidated financial statements can be impleme...
2022-001 Financial Statement Preparation Recommendation: The Organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of consolidated financial statements can be implemented to provide reasonable assurance that the consolidated financial statements are prepared in accordance with GAAP. The closing process should be evaluated and enhanced with checklists, reviews, and other controls as necessary to prevent material errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will continue to rely on the audit firm to draft the consolidated financial statements and the related notes to the consolidated financial statements, and will review, approve, and accept responsibility for the annual consolidated financial statements prior to their issuance. Management will review the close process for improvements. Name of the contact person responsible for corrective action: Deb Steinke, Vice President and Chief Financial Officer Planned completion date for corrective action plan: Immediately
View Audit 30044
Finding 33759 (2022-004)
Material Weakness 2022
Clay Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will co...
FINDING 2022-004 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Director of Business Affairs (currently John Szabo) will compile information and complete the Annual Reports, which will be reviewed and signed-off on by Assistant Superintendent (currently Tim Rayle) to ensure accuracy of information being submitted. Anticipated Completion Date: Immediately, as of the next required report submission.
View Audit 29668
Finding 33756 (2022-006)
Material Weakness 2022
Clay Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303
FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management...
FINDING 2022-006 Contact Person Responsible for Corrective Action: John Szabo, Director of Business Affairs Contact Phone Number: 812-443-4461 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Real time reporting will be compiled by the Data Management Specialist (currently Stephanie Jackson) and will be reviewed by the Title I Grant Coordinator (currently Tim Rayle). Annual Financial reports will be compiled by the Director of Business Affairs (currently John Szabo), and prior to submission those reports will be reviewed by the Title I Grant Coordinator. Anticipated Completion Date: July 2023
View Audit 29668
Finding 33730 (2022-002)
Material Weakness 2022
Hudson Community School District
IA
Internal Control / Segregation of Duties Reporting
The District is continually reviewing internal controls and ways to better segregate duties. Changes are made whenever possible.
The District is continually reviewing internal controls and ways to better segregate duties. Changes are made whenever possible.
View Audit 31843
Finding 33729 (2022-001)
Significant Deficiency 2022
Children's Hospital & Medical Center and Affiliates
NE
Period of Performance Reporting Internal Control / Segregation of Duties
Finding 2022-001: Reporting Recommendation: The Hospital should strengthen their system of internal controls around the review of HRSA guidance to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials: Manageme...
Finding 2022-001: Reporting Recommendation: The Hospital should strengthen their system of internal controls around the review of HRSA guidance to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials: Management agrees with the finding. Although reported in the incorrect quarter, the Hospital did incur expenses in excess of the amount of ARPA funds received. In addition, the Hospital also suffered lost revenues in excess of the ARPA funds received. Management will refine its review process of HRSA guidance and data entry into the portal to ensure appropriate designation between reporting periods. Children?s Hospital & Medical Center and Affiliates Corrective Action Plan: Management inadvertently reported expenses in the incorrect quarter of the Period 4 report submission. Although reported incorrectly, reported expenses were still above the total ARPA payments received. For future reporting, management will reinforce the reporting of activities in the proper quarter prior to submission. Completion Date: Completed Contact Person: Mindy Stetson 402-955-6765
View Audit 32489
Finding 33726 (2022-002)
Material Weakness 2022
Boys & Girls Clubs of the Lewis Clark Valley, Inc.
ID
Subrecipient Monitoring Internal Control / Segregation of Duties
Individuals Responsible for Corrective Action Plan: Corey Crownhart, BGCA ID ? Alliance Director Corrective Action: The Alliance Director has drafted and recommended the Board of Directors for the Idaho Alliance of Boys & Girls Clubs to adopt a Subrecipient Monitoring Policy. This policy would in...
Individuals Responsible for Corrective Action Plan: Corey Crownhart, BGCA ID ? Alliance Director Corrective Action: The Alliance Director has drafted and recommended the Board of Directors for the Idaho Alliance of Boys & Girls Clubs to adopt a Subrecipient Monitoring Policy. This policy would include: 1) Assessing risk associated with each sub-recipient based on factors such as financial stability, program complexity, and past performance, 2) Developing a monitoring plan for each sub-recipient, outlining the scope, frequency, and objectives of monitoring activities, 3) Clarifying to sub-recipients the records to be maintained and submitted as part of monitoring activities, and 4) Codifying the responsibilities of the Alliance to report monitoring findings to the sub-recipient and Board of Directors. The Subrecipient Monitoring Policy will be reviewed at the next Alliance Board Meeting scheduled for November 9th, 2023. Anticipated Completion Date: January 1, 2024
View Audit 30972
Finding 33698 (2022-002)
Material Weakness 2022
City of Oakland
CA
Special Tests & Provisions HUD Housing Programs Material Weakness
In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to...
In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to ensure the City perform HQS inspections are conducted in a timely manner. The City has resumed inspections during the current fiscal year ending June 30, 2023, and is on course to complete the 3-year inspection cycle of all 38 HOME projects by March 2025. Contact person responsible for corrective action: Meghan Horl Anticipated completion date: March 2025
View Audit 35082
Finding 33689 (2022-008)
Significant Deficiency 2022
Chester Community Unit School District No. 139
IL
Reporting Internal Control / Segregation of Duties
Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due ...
Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023
View Audit 32975
Finding 33683 (2022-007)
Significant Deficiency 2022
Chester Community Unit School District No. 139
IL
Reporting Internal Control / Segregation of Duties
Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the...
Condition: We noted that 4 of the quarterly expenditure reports for the Federal Special Education Cluster were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023
View Audit 32975
Finding 33681 (2022-003)
Material Weakness 2022
Winslow Memorial Hospital D/b/a Little Colorado Medical Center
AZ
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end...
Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Hospital did not consider the impact of the year-end audit adjustments on the quarters applicable to Period 2 when reporting lost revenue. Responsible Individuals: John J Dempsey, Chief Executive Officer, Lona King, Chief Financial Officer Corrective Action Plan: Management will modify the lost revenue reported on future reports to reflect the yearend adjustments in the appropriate quarter. Anticipated Completion Date: March 31, 2023
View Audit 31569
Finding 33677 (2022-002)
Material Weakness 2022
Mid-Prairie Community School District
IA
Internal Control / Segregation of Duties Reporting
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, includ...
The District has implemented additional controls such as mandatory vacations for accounting staff and the engagement of an independent accounting professional who performs unannounced reviews of the current activities and processes cited above, as well as reviewing the workflow and work area, including electronic and paper files and correspondence of each employee while on their mandatory vacation. Written reports are provided to the Superintendent after each review visit and added to the employee?s personnel file. The District will continue to review internal controls and explore alternatives to improve segregation of duties.
View Audit 29359
Finding 33675 (2022-003)
Significant Deficiency 2022
Crete Public Schools No 2
NE
Internal Control / Segregation of Duties
The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance will work to separate duties to the best of the ability with the staff on hand. there will be consideration for ...
The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance will work to separate duties to the best of the ability with the staff on hand. there will be consideration for additional staffing as the budget allows for it.
View Audit 32710
Finding 33655 (2022-011)
Significant Deficiency 2022
State of Kansas
KS
Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disag...
Recommendation: We recommend the agency implement procedures to ensure reports are properly reviewed and submitted in a timely manner as well as increase training efforts on reporting requirements if there is future staffing turnover. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The performance measures for the Epidemiology and Laboratory Capacity Cooperative Agreement projects were submitted into CDC RedCap during this audit period and as before there are no dates that are documented when the reports are electronically submitted. This is a problem with the CDC-ELC system. They are now migrating to ELC-CAMP which is based on the Salesforce platform with greater functionality. The exports of these reports now have a date / time stamp which will be utilized moving forward and should correct audit finding. Name(s) of the contact person(s) responsible for corrective action: Sheri Tubach Planned completion date for corrective action plan: Upon implementation of ELC-CAMP, February 2023
View Audit 33298
Finding 33641 (2022-015)
Significant Deficiency 2022
State of Kansas
KS
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Recommendation: We recommend that internal controls are in place to ensure that cases are reviewed within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BAM investigators were pulled to a...
Recommendation: We recommend that internal controls are in place to ensure that cases are reviewed within the required timeframes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: BAM investigators were pulled to assist other areas of KDOL during the pandemic and once returned to BAM had an enormous backlog to catch up on. The unit has also struggled with staffing issues, both in number and UI knowledge/experience. We currently have 3 full-time BAM Auditors and 1 full-time Lead. We just hired an additional BAM Auditor who is currently in training. We have been working together with the Training department, BAM Manager, and BAM Lead to provide consistent and regular feedback on general UI knowledge as well as case-specific coding details. We will continue with both real-time feedback and scheduled training. We are also seeking to hire 1-2 additional BAM Auditors in the next year. We have recently implemented a new task management software to assist with better case organization and transparency for Supervisor to view/assist with current open cases. With staffing changes, modern software, and detailed training we should be able to complete BAM cases within the federal guidelines. BAM Lead and Manager meet weekly to review open cases and strategize methods to complete cases. Name(s) of the contact person(s) responsible for corrective action: Donna Njuki Planned completion date for corrective action plan: December 31, 2023
View Audit 33298
Finding 33636 (2022-002)
Material Weakness 2022
Octavia Court, Inc.
CA
HUD Housing Programs Internal Control / Segregation of Duties
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
Management Views and Corrective Action Plan: Management agrees with the finding and Recommendation. Management will provide oversight of site personnel and will ensure that staff receive the appropriate HUD compliance training. Proposed Completion Date: July 31, 2023
View Audit 31240
Finding 33633 (2022-001)
Significant Deficiency 2022
Unity Limited Partnership
WI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting
Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after co...
Finding # 2022-001 Response We will review calculations and support for al payroll expenditures to ensure accuracy in future reporting. Management notes there was $46,841 of unreimbursed expenses. As a result, the lost revenue and allowable COVID related expenses exceeded funding retained after consideration of the payroll items noted in the finding. Responsible Party Jessica Grimm Estimated Completion 12/31/2023
View Audit 37500
American Bureau of Shipping
TX
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303
Finding 2022-002 ? Budget to Actual Analysis Cluster: Research and Development Supporting Agency: Department of Health and Human Services and Department of Energy Award Names: Development and Testing a Field-based Hazard/Near-Miss Sharing System for Commercial Fishing Vessels and Aerodynamic Turbine...
Finding 2022-002 ? Budget to Actual Analysis Cluster: Research and Development Supporting Agency: Department of Health and Human Services and Department of Energy Award Names: Development and Testing a Field-based Hazard/Near-Miss Sharing System for Commercial Fishing Vessels and Aerodynamic Turbines, Lighter and Afloat, with Nautical Technologies and Integrated Servo-control (ATLANTIS) Award Numbers: U01OH012288 and DE-AR0001188 Assistance Listing Title: Occupational Safety and Health Program and Advanced Research Projects Agency - Energy Assistance Listing Number: 93.262 and 81.135 Award Year: FY 2022 To ensure that ABS is in compliance with 2 CFR 200.303, ABS is updating its Contracted Research and Development Process Instruction to outline appropriate communication and coordination for budget to actual analysis of all research and development projects and to ensure appropriate documentation is maintained. The updated process instruction will articulate the designation of project managers to formally document a consistent review of budgets to actuals cost analysis on a quarterly basis. The process instruction will further ensure the documentation accounts for the review of cost allowability, and the project manager will sign and date as verification of a completed review. The anticipated completion date is the first quarter of 2024.
View Audit 35586
Alexandria Borough Water Authority
PA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.318 § 200.319 § 200.320
FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-002 U.S. Department of Environment Protection ? Assistance Listing # 66.468 Capitalization Grants for Drinking Water State Revolving Fund (Drinking Water State Revolving Fund Cluster) Lack of Required Written Policies & Proc...
FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-002 U.S. Department of Environment Protection ? Assistance Listing # 66.468 Capitalization Grants for Drinking Water State Revolving Fund (Drinking Water State Revolving Fund Cluster) Lack of Required Written Policies & Procedures ? Compliance Condition & Criteria: The Authority does not currently have all the written policies and procedures in place as required by the Uniform Guidance as it relates to financial management and determining allowability of costs for the federal program (Title 2 U.S. Code of Federal Regulations (CFR) 200.302 & 200.305). In addition CFR sections 200.318, 200.319, and 200.320 require there to be written policies and procedures regarding procurement and conflicts of interest. Planned Corrective Action: This is the Authority?s first time subject to the requirements of the Uniform Guidance as we have not had any significant grant funding since 2004. The Authority does have a set of informal policies and procedures that are followed as it relates to financial management, allowability of costs, procurement, and conflicts of interest, and have been very careful to carry out all federal program activities in accordance with established regulations; however, the Authority was simply not aware of the requirement that these polices and procedures be documented in writing. The Authority will begin immediately to get these policies and procedures as they relate to federal programs documented in writing. The Authority is currently working with their consultants to have the written polices established and plan to have this completed within the next fiscal year. If the U.S. Department of Environmental Protection has questions regarding this plan, please contact: Mr. Kenneth Bost, Authority Chairman Alexandria Borough Water Authority PO Box 336 Alexandria, PA 16611 Phone: 814-669-4441
View Audit 34391
Finding 33625 (2022-001)
Significant Deficiency 2022
Alexandria Borough Water Authority
PA
Internal Control / Segregation of Duties Reporting Significant Deficiency
FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the ...
FINDINGS - FINANCIAL STATEMENTS AUDIT 2022-001 Internal Control over Financial Reporting - Lack of Segregation of Duties ? Significant Deficiency Condition & Criteria: The small size of the Authority?s office staff does not allow for adequate segregation of duties. Standard practice regarding the design of a good system of internal controls relies at least in part on a system of checks and balances accomplished by having different employees performing various functions within the accounting cycle. These checks and balances are not possible when the same person performs all of an interrelated series of tasks. Although the Authority does have some compensating controls in place, there are still a number of situations where one person is responsible for all aspects of a transaction. Planned Action: The Authority acknowledges the potential effects of this condition. However, for such a small organization as we are, the Authority believes that it would not be cost beneficial to hire additional personnel in order to provide for adequate segregation of duties. As a compensating control, the Board intends to continue its close involvement in, and oversight over, the financial transaction process.
View Audit 34391
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