Corrective Action Plans

Finding 39380 (2022-002)

Material Weakness 2022

Central Lee Community School District

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement additional controls where possible.

View Audit 43972

Finding 39337 (2022-001)

Significant Deficiency 2022

Peekskill Housing Authority

NY

Questioned Costs Eligibility HUD Housing Programs

PEEKSKILL HOUSING AUTHORITY 807 Main Street Peekskill, New York 10566 Phone: (914) 739-1700 Fax: (914) 739-1787 Corrective Action Plan ? March 31, 2022 Audit Findings 2021-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will revi...

PEEKSKILL HOUSING AUTHORITY 807 Main Street Peekskill, New York 10566 Phone: (914) 739-1700 Fax: (914) 739-1787 Corrective Action Plan ? March 31, 2022 Audit Findings 2021-1 Condition: Deficiencies Noted in Examination of Low Rent Public Housing Tenant Files Steps to resolve: We will review the internal control procedures over tenant file recertifications and documentations. Management has implemented procedures to clear this finding in FY 2023. Timeframe: By FYE March 31, 2023 Individual responsible for correction: P. Holden Croslan, Executive Director

View Audit 46681

Finding 39336 (2022-001)

Material Weakness 2022

Building Dreams, Inc.

KY

HUD Housing Programs Internal Control / Segregation of Duties

Department of Housing and Urban Development Building Dreams, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Lou...

Department of Housing and Urban Development Building Dreams, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Louisville, Kentucky 40222. Audit period: July 1, 2021 through June 30, 2022. The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Federal Awards Finding 2022-001: FALN14.181 ? Supportive Housing for Persons with Disabilities Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. The information in files should also support that the proper screening procedures have been completed. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Building Dreams, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will review all tenant files and report any discrepancies to HUD and make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jenifer Frommeyer at 502-459-4647. Sincerely yours, Jenifer Frommeyer Executive Director Building Dreams, Inc.

View Audit 45776

Finding 39333 (2022-001)

Material Weakness 2022

Housing Authority of the City of Live Oak

FL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

HOUSING AUTHORITY OF THE CITY OF LIVE OAK 406 Webb Drive N.E. Live Oak, Florida 32064 Phone (386) 362-2123 Fax (386) 364-8346 Corrective Action Plan ? March 31, 2022 Audit Findings 2022-1 Condition: Deficiencies Were Noted in Our Examination of Procurement Steps to resolve: We concur wit...

HOUSING AUTHORITY OF THE CITY OF LIVE OAK 406 Webb Drive N.E. Live Oak, Florida 32064 Phone (386) 362-2123 Fax (386) 364-8346 Corrective Action Plan ? March 31, 2022 Audit Findings 2022-1 Condition: Deficiencies Were Noted in Our Examination of Procurement Steps to resolve: We concur with the Auditor?s recommendation. We will review and update all our Procurement Policies to ensure that all contracts are in compliance with HUD regulations. Timeframe: By FYE March 31, 2023 Individual responsible for correction: Nathaniel Smith, Executive Director

View Audit 43828

Finding 39293 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Hibbing South

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the O...

Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 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 38030

Finding 39292 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Hibbing South

MN

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the O...

Housing and Urban Development Realife Cooperative of Hibbing South respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 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 separate 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 38030

Finding 39291 (2022-001)

Significant Deficiency 2022

Tulsa Performing Arts Center Trust

OK

Allowable Costs / Cost Principles HUD Housing Programs Period of Performance

Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Prop...

Finding: 2022-001 Name of contact person: Jennifer Alden, CFO Corrective Action: While proper review was performed, previous policy did not require the review to be documented. A signature and date line will be added to all schedules related to federal awards for management to document review. Proposed Completion Date: Immediately

View Audit 38064

Finding 39274 (2022-002)

Material Weakness 2022

Momence Community Schools Unit District No. 1

IL

Questioned Costs Cash Management Reporting § 200.328

The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As n...

The district will implement a system of internal controls over grant expenditure reporting and allocate adequate resources to ensure that all eligible grant expenditures are appropriately submitted for reimbursement in a timely manner. Anticipated Completion Date: As necessary Contact: Shannon Anderson, Superintendent, Momence CUSD1

View Audit 38063

Finding 39233 (2022-002)

Material Weakness 2022

Shenandoah Valley School District

PA

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate ind...

Finding 2022-002: Reporting Contact Person: Anthony Demalis, Business Manager Recommendation: The District should develop procedures to ensure accurate information is reported to allow for adequate tracking of the financial results of each award and reports should be reviewed by an appropriate individual prior to submission to ensure the data entered into the reports is consistent with the District?s records. Action: The District will review internal control procedures to ensure an adequate review of reports is performed verifying all information is accurate and in agreement with the District?s records prior to submission. Date for Completion: June 30, 2023

View Audit 44819

Finding 39232 (2022-001)

Material Weakness 2022

Shenandoah Valley School District

PA

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding 2022-001: Equipment and Real Property Management Contact Person: Anthony Demalis, Business Manager Recommendation: The District should establish procedures to ensure all capital expenditures with grant funding is appropriately approved prior to purchase all property records are maintained ...

Finding 2022-001: Equipment and Real Property Management Contact Person: Anthony Demalis, Business Manager Recommendation: The District should establish procedures to ensure all capital expenditures with grant funding is appropriately approved prior to purchase all property records are maintained in sufficient detail to allow for adequate tracking of all equipment purchased with grant funds. Action: The District will update procedures to ensure the correct capital expenditure threshold is used when purchasing equipment with federal grant funds and will subsequently adapt property records to ensure assets are maintained in sufficient detail to comply with federal property records. Date for Completion: June 30, 2023

View Audit 44819

Finding 39228 (2022-002)

Significant Deficiency 2022

Durango School District 9-R

CO

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncomplianc...

Finding 2022-002: Title I, Part A, CFDA 84.010 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4010 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program requirements. Action Taken: The Finance Office has implemented a department-wide timeline containing all reporting requirements and deadlines for federal programs. Staff will reference this electronic document weekly to ensure all deadlines are being met and reports are prepared in a timely manner. All federal program and grant reports will be completed in advance with a two-step review process to ensure accuracy. This process will be tracked and maintained as part of the implementation of the electronic reporting document. If the U.S. Department of Education or U.S. Department of Agriculture have questions regarding this plan, please contact the responsible party listed below. Sincerely yours, Karen Cheser Superintendent Durango School District 9-R Kira Horenn Director of Finance Durango School District 9-R

View Audit 44811

Finding 39215 (2022-002)

Significant Deficiency 2022

Marion County

SC

Reporting Internal Control / Segregation of Duties

Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.

View Audit 37963

Finding 39213 (2022-002)

Material Weakness 2022

City of Maitland

FL

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.

View Audit 37097

Finding 39076 (2022-004)

Significant Deficiency 2022

North Newton School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Deba...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Debarment compliance requirements were not met because a system of internal controls had not been established by Cooperative School Services. The North Newton School Corporation is a participating member school corporation of Cooperative School Services, a special education cooperative. Cooperative School Services has developed internal controls to ensure the Procurement and Suspension and Debarment compliance requirements are met. North Newton School Corporation will implement internal controls to ensure that Cooperative School Services is complying with Procurement and Suspension and Debarment compliance requirements. Anticipated Completion Date: The corrective action plan will be implemented on March 16, 2023.

View Audit 46473

Finding 39067 (2022-001)

Significant Deficiency 2022

Indiana Humanities Council, Inc.

IN

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Ca...

Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Carmel IN 46032 Audit period: 11/1/2021-10/31/2022 FEDERAL AWARD FINDINDS AND QUESTIONED COSTS 2022-001 ? Matching Requirements Condition: IH grant management system contained errors that led to the misaccumulation of matching dollars reported to the NEH. Recommendation: We recommend that controls surrounding the accumulation of grant information within the grant management system be established to provide accurate accumulation of matching dollars including monitoring of this information and follow up with grantees as necessary. Action Taken: We concur with the audit finding. Since this finding was first discussed in December 2022, we have taken the steps to resubmit the SF-425 for the impacted grant utilizing information from the properly reported and closed subawards. Subawards that have not yet provided a close-out report were excluded from this revised SF-425. Interim SF-425 reporting for January 31, 2023 included the match only from subawards that had been closed during the grant period - open awards were excluded. We are in the process of implementing a new grant database, which includes automated communication tools with grant recipients. One of the challenges that the grants management team has is consistently and timely communicating deadlines and expectations. By sending automated reminders ? triggered by specific events such as the end of a grant year, planned completion date of the project, etc., we can hopefully obtain more timely information from grant recipients. As well, the system will be able to trigger reports to staff of grantees who are delinquent in their reporting such that follow up can occur. If the National Endowment for the Humanities has questions regarding this plan, please call Keira Amstutz, IH President and CEO at 317-616-9379. Sincerely, Keira Amstutz President and CEO kamstutz@indianahumanities.org 317-616-9379

View Audit 46472

Finding 39057 (2022-001)

Significant Deficiency 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: S...

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following correction action: The treasurer will ensure that a second individual reviews and signs all future data reports prior to their submission. Responsible party and timeline for completion: Terri Roesler, Treasurer, will oversee the correction action plan. Correction action started immediately after it was brought to our attention during the audit process.

View Audit 44938

Finding 39055 (2022-001)

Significant Deficiency 2022

Lincoln University of the Commonwealth System of Higher Education

PA

Questioned Costs Reporting Significant Deficiency

Department of Education Lincoln University of the Commonwealth System of Higher Education respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are d...

Department of Education Lincoln University of the Commonwealth System of Higher Education respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS 2022-001 Coronavirus Aid, Relief and Economic Security Act- Higher Education Emergency Relief Fund -Institution Portions - Assistance Listing No. 84.425F Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization has implemented policies and procedures to ensure the posting of quarterly reporting to the Lincoln website by the due date and that the posting includes verification of the posting date. Name(s) of the contact person(s) responsible for corrective action: Sharon Falade, Grants Accountant - sfalade@lincoln.edu Planned completion date for corrective action plan: April 2022 If the Department of Education has questions regarding this plan, please call: Chuck Gradowski, Vice President, Division of Finance & Administration 484-365-8049

View Audit 44936

Finding 39053 (2022-005)

Significant Deficiency 2022

Converge, Inc.

MS

Allowable Costs / Cost Principles Cash Management Reporting

Management agrees with the finding. The Organization is implementing a new Payroll and Human Resources system. This single system will house the data for both time allocations and payroll data, giving the Organization the ability to run reports with accurate hours and compensation allocated to spec...

Management agrees with the finding. The Organization is implementing a new Payroll and Human Resources system. This single system will house the data for both time allocations and payroll data, giving the Organization the ability to run reports with accurate hours and compensation allocated to specific grants for any period. This system will report in real time and account for salary increases as well.

View Audit 36881

Finding 39052 (2022-004)

Significant Deficiency 2022

Converge, Inc.

MS

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

Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? D...

Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? Director of Finance records.

View Audit 36881

Finding 39051 (2022-003)

Significant Deficiency 2022

Converge, Inc.

MS

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Management agrees with the finding. The Organization has hired knowledgeable staff and has implemented a process to record a receivable in the corresponding period of expenditures submitted to the federal PMS portal.

View Audit 36881

Finding 38982 (2022-002)

Material Weakness 2022

Romulus Community Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding: 2022-002? Budgetary Control Auditor Description of Condition and Effect: During our audit, we noted that multiple departments had material actual expenditures in excess of the amounts appropriated. As a result of this condition, the District?s general fund budget amendments were not suff...

Finding: 2022-002? Budgetary Control Auditor Description of Condition and Effect: During our audit, we noted that multiple departments had material actual expenditures in excess of the amounts appropriated. As a result of this condition, the District?s general fund budget amendments were not sufficient to cover the actual expenditures. Auditor Recommendation: The District should perform a detailed analysis of actual expenditures for the general fund and each special revenue fund, at a minimum by department, throughout the year and, as it becomes known that budgeted expenditures are no longer realistic, that the Board take action to amend the budget(s) accordingly. Corrective Action: The District continues to evaluate and improve it?s budget process and will evaluate the cost benefits of more budget amendments throughout the year. Responsible Person: Shelbi Frayer, Contracted Finance Director Anticipated Completion Date: June 30, 2022

View Audit 44538

Finding 38981 (2022-001)

Material Weakness 2022

Romulus Community Schools

MI

Internal Control / Segregation of Duties Material Weakness Reporting

Finding: 2022-001 ? Segregation of Duties Auditor Description of Condition and Effect: During our audit, we noted the following areas in which the District should improve segregation of duties: The District does not have procedures in place to allow for an independent review of payroll registers w...

Finding: 2022-001 ? Segregation of Duties Auditor Description of Condition and Effect: During our audit, we noted the following areas in which the District should improve segregation of duties: The District does not have procedures in place to allow for an independent review of payroll registers when payroll disbursements are made and recorded in the accounting records. The District currently does not have procedures in place to allow for an independent review of manual journal entries As a result of this condition, the District is exposed to increased risk that misstatements, whether caused by error or fraud, could occur and not be detected by management on a timely basis. Auditor Recommendation: The District should evaluate its processes and procedures to ensure that a sufficient segregation of incompatible duties exists. Corrective Action: The District will implement a review and approval process for payroll; manual journal entries are entered by one employee and approved and posted by a separate employee, which allows for segregation of duties. The Business office will continue to evaluate the cost benefits of additional segregation of duty procedures on an ongoing basis. Responsible Person: Shelbi Frayer, Contracted Finance Director Anticipated Completion Date: June 30, 2022

View Audit 44538

Finding 38977 (2022-001)

Significant Deficiency 2022

Oconto Unified School District

WI

Significant Deficiency Internal Control / Segregation of Duties

Internal Control over Federal Awards - Payroll Recommendation: We recommend tutor wage rates are approved by the board and support retained in a central location Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to fi...

Internal Control over Federal Awards - Payroll Recommendation: We recommend tutor wage rates are approved by the board and support retained in a central location Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Rates for tutors paid for the 2022-2023 school year were board approved on August 15, 2022 Name(s) of the contact person(s) responsible for corrective action: Janean Robenhorst, District Accountant Planned completion date for corrective action plan: August 15, 2022

View Audit 37498

Finding 38922 (2022-010)

Material Weakness 2022

Antelope Union High School District No. 50

AZ

Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs

Type of Finding: Noncompliance, material weakness Condition/Context: The District did not ensure that monies spent on equipment were properly budgeted within the grant agreement and that ADE had prior approval of equipment purchases. Action planned in response to finding: The District will establish...

Type of Finding: Noncompliance, material weakness Condition/Context: The District did not ensure that monies spent on equipment were properly budgeted within the grant agreement and that ADE had prior approval of equipment purchases. Action planned in response to finding: The District will establish proper internal controls over property and equipment to ensure all equipment purchases are budgeted for within the grant agreement. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Aaron Whittle, Business Manager

View Audit 44342 Questioned Costs: $1

Finding 38921 (2022-009)

Material Weakness 2022

Antelope Union High School District No. 50

AZ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Condition/Context: The District spent $12,772 of federal funding on video conferencing, COVID-19 testing, charging stations, fire and alarm testing, palm tree trimming, ADEQ monitoring, and a printer. These expenditures were not explicitly authorized within the budget approved by the passthrough age...

Condition/Context: The District spent $12,772 of federal funding on video conferencing, COVID-19 testing, charging stations, fire and alarm testing, palm tree trimming, ADEQ monitoring, and a printer. These expenditures were not explicitly authorized within the budget approved by the passthrough agency for the related grant. In addition, the District expended $31,500 in payroll for retention stipends that were not explicitly written into the budget approved by the passthrough agency. Lastly, for eleven of 25 general disbursements tested, an approved purchase order or requisition was not maintained to support the authorization of the purchase. Among those eleven purchases, five did not have invoices approved for payment. Action planned in response to finding: The District will establish proper internal controls over processing expenditures to ensure that only those expenditures that are allowed and approved within the budget be spent out of grant funds. Those expenditures should be approved within a purchase order and requisition and the related invoices should be approved for payment. Planned completion date for corrective action plan: For the period ending June 30, 2023.

View Audit 44342 Questioned Costs: $1

Corrective Action Plans

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