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Corrective Action Plans

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Finding 38227 (2022-006)
Significant Deficiency 2022
Pcc Community Wellness Center
IL
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
PCC uses an integrated solution to AthenaOne for pre-registration called EPION. Patients are able to update family size and household income, if necessary, during mobile pre-registration. A Patient Care Representative (PCR) is responsible for reviewing any changes that occur in the pre-registration ...
PCC uses an integrated solution to AthenaOne for pre-registration called EPION. Patients are able to update family size and household income, if necessary, during mobile pre-registration. A Patient Care Representative (PCR) is responsible for reviewing any changes that occur in the pre-registration module and, in the case of family size and household income, recalculating the sliding fee scale to accurately reflect the patient record. PCC is retraining and reviewing this procedure with the PCRs.
View Audit 31234
Georgian Court University
NJ
Questioned Costs Reporting Internal Control / Segregation of Duties
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: We have enhanced our capability in extracting student head count and number of students receiving HEERF awards for any future quarterly reporting. Anticipated Completion Date: June 30, 2023
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: We have enhanced our capability in extracting student head count and number of students receiving HEERF awards for any future quarterly reporting. Anticipated Completion Date: June 30, 2023
View Audit 35960
Georgian Court University
NJ
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Policies and procedures were updated and reviewed by staff. Disbursement notifications will be sent on the day the loans disburse and staff will cross check to ensure that the notification has been recorded in Pfaids com...
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Policies and procedures were updated and reviewed by staff. Disbursement notifications will be sent on the day the loans disburse and staff will cross check to ensure that the notification has been recorded in Pfaids communication log and Reconciliation screen in Powerfaids. Anticipated Completion Date: August 1, 2022
View Audit 35960
Georgian Court University
NJ
Special Tests & Provisions Questioned Costs Student Financial Aid
Contact Person: Steven Schissler, Interim Director Student Accounts Corrective Action: The University has experienced instability of personnel in the Student Accounts are which has caused inconsistencies in the review process for credit balances. A new analyst started in October 2022 and credit bal...
Contact Person: Steven Schissler, Interim Director Student Accounts Corrective Action: The University has experienced instability of personnel in the Student Accounts are which has caused inconsistencies in the review process for credit balances. A new analyst started in October 2022 and credit balances are currently being reviewed for multiple terms, which will ensure that late disbursements and account adjustments for prior terms are incorporated into the review process for credit balances. In addition, GCU will change the timing of disbursements to limit the account adjustments that will occur after disbursements take place. Additionally, an upgrade the student accounts computing system should increase reporting capability to better comply with regulations regarding return of credit balances. This upgrade is expected to be in place by June 2023. Anticipated Completion Date: June 1, 2023
View Audit 35960
Georgian Court University
NJ
Questioned Costs Student Financial Aid Reporting
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an...
Contact Person: Cynthia McCarthy, Director of Financial Aid Corrective Action: Staff members have and will continue to participate in NASFAA verification webinars as well as complete Verification training through the Federal Student Aid training center. Internal staff training was conducted, and an additional quality assurance program has been instituted. Policies and procedures were reviewed and updated. Anticipated Completion Date: August 1, 2022
View Audit 35960 Questioned Costs: $1
Finding 38200 (2022-001)
Material Weakness 2022
Redwood County
MN
Questioned Costs Material Weakness Reporting
Finding Number: 2022-001 Finding Title: Performance Reporting Program: 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of Contact Person Responsible for Corrective Action: Nick Brozek Corrective Action Planned: FEMA reports will be submitted quarterly. Reports wil...
Finding Number: 2022-001 Finding Title: Performance Reporting Program: 97.036 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Name of Contact Person Responsible for Corrective Action: Nick Brozek Corrective Action Planned: FEMA reports will be submitted quarterly. Reports will be prepared and signed by the Ditch Inspector, and verified by the Director. Director will initial reports. Anticipated Completion Date: 6/30/2023
View Audit 35000
Finding 38195 (2022-002)
Material Weakness 2022
The Harry and Jeanette Weinberg Terrace, Inc.
MD
HUD Housing Programs Questioned Costs Cash Management
Finding 2022-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Contr...
Finding 2022-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and the Controller has implemented tracking procedures to insure timely deposits.
View Audit 32236
Finding 38189 (2022-001)
Significant Deficiency 2022
Cuba City School District
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Eligibility
Finding #2022-001 - Segregation of Duties (Prior Year Finding #2021-001) Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the...
Finding #2022-001 - Segregation of Duties (Prior Year Finding #2021-001) Condition: Proper segregation of duties is an important aspect of any control system. Management is responsible for the design, installation and maintenance of an appropriate system of internal control. The limited size of the District?s office staff prevents the ideal segregation of functions. The following duties lack adequate segregation of duties: The District uses e-signatures to approve purchase orders. Two individuals have access to the e-signatures and have the ability to create new vendors, enter invoices, print checks, record journal entries and record activity on the general ledger. Both individuals also have access to the payroll system. The person reviewing free and reduced food service eligibility can also enter information into the system to determine eligibility. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: The Board of Education and the Superintendent should continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. 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 Superintendent approves purchase orders and the Board of Education approves monthly accounts payable checks, and one of the school secretaries or the board treasurer reviews the bank reconciliations. The Board of Education and Superintendent will continue to monitor transactions of the District. Finding #2022-001 - Segregation of Contact Person: Heather Droessler Anticipated Completion: Not applicable
View Audit 30666
Finding 38173 (2022-003)
Material Weakness 2022
The School District of Kansas City, Missouri
MO
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to...
Identifying Number: 2022-003 Finding: During discussion, observations, and our understanding of internal control, we observed the District followed the State of Missouri's guidelines for construction projects, which states that public works projects valued at $75,000 and under are not subject to prevailing wage regardless of federal funding source. Two of the seven construction contracts paid with federal assistance funds that were below $75,000, but in excess of the applicable $2,000 federal threshold, did not have prevailing wage rate clauses. Question costs - $13,420. Corrective Actions Taken or Planned: The Procurement and Facilities/Operations Department will update procedures and provide additional training of staff of the Davis Bacon Act requirements. The training of staff, updating of procedures is underway, and anticipated to be completed by January 31, 2023. The two vendors have been contacted. The District will collect documentation from the vendors and calculate any differential due. The contact person responsible for the corrective action is Erin Thompson, Interim Chief Finance & Operations Officer. The District will revise Board Policy FEF-2 Construction Contracts Bidding and Awards. The contact person is William Thornton, Chief Legal Officer. It is anticipated to be completed by March 31, 2023.
View Audit 35893 Questioned Costs: $1
Finding 38172 (2022-003)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
HUD Housing Programs Eligibility Material Weakness
2022-003 - Eligibility ? Tenant Files Section 8 Housing Choice Vouchers ? CFDA Number 14.871 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-005 (Originally reported as finding 2020-005 at 09/30/20) Condition: Out of a total tenant population of approxi...
2022-003 - Eligibility ? Tenant Files Section 8 Housing Choice Vouchers ? CFDA Number 14.871 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-005 (Originally reported as finding 2020-005 at 09/30/20) Condition: Out of a total tenant population of approximately 884 leased vouchers, 25 files were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 error where the lease agreement was not signed by the owner ? 1 error where the file did not contain a signed lease agreement ? 1 error where the file did not contain a signed HAP contract. Also, during our New Admissions testing (11 tested out of 108 new admissions) we noted the following: ? 1 error where the HAP contract was signed but not dated by the Authority. ? 1 error where the lease agreement was not signed by the owner. ? 4 errors where the RFTA was signed but not dated by the landlord and/or by the tenant. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has hired an outside CPA firm to conduct quarterly reviews of files and to assist in training staff on HUD compliance requirements. The noted deficiencies in the tested files are being corrected and staff will continue to receive adequate training involving the compliance of all the Department of Housing Urban Development (HUD) requirements.
View Audit 34476
Finding 38168 (2022-004)
Significant Deficiency 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Internal Control / Segregation of Duties Questioned Costs Eligibility
2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant po...
2022-004 - Eligibility ? Tenant Files Public and Indian Housing Program ? CFDA Number 14.850 Significant Deficiency in Internal Control, Other Matters Required to be Reported Repeat of 9/30/21 Finding 2021-003 (originally reported at 9/30/19 as Finding 2019-009) Condition: Out of a total tenant population of approximately 141 tenants, 15 files were selected for testing in a statistically valid sample. Exceptions were noted as follows: ? 1 tenant file where the tenant?s flat rent was overstated by $4 due to a miscalculation. ? 1 tenant file where the tenant?s flat rent was overstated by $2 due to a miscalculation. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to increase by $6. ? 1 tenant file where the tenant?s income was miscalculated. Correcting this error caused the tenant?s rent to decrease by $63 ? 1 tenant file where the tenant?s General Assistance was coded as wages on the 50058 form. Recommendation: The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken: The Authority has hired an outside CPA firm to conduct quarterly reviews of files and to assist in training staff on HUD compliance requirements. The noted deficiencies in the tested files are being corrected. Although this is a repeat finding, the Authority has made great strides in the current fiscal year reducing the error rate by 72% from the prior year. The Authority will continue to improve file reviews and training procedures to ensure the files meet the required guidelines. Effective Date: June 26, 2023 Contact Information Chanosha N.E. Lawton, CEO Housing Authority of the City of Aiken, South Carolina PO Box 889 Aiken, South Carolina 29802 (803) 617-7978
View Audit 34476
Finding 38167 (2022-002)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking
2022-002 ? Activities Allowed or Unallowed: Loans to Related Parties Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-002 (Originally reported as finding 2019-005 and 2019-010 at 09/30/19) Condition...
2022-002 ? Activities Allowed or Unallowed: Loans to Related Parties Public and Indian Housing Program ? CFDA Number 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-002 (Originally reported as finding 2019-005 and 2019-010 at 09/30/19) Condition: In prior years, the Authority had loaned PIH monies to related parties. As of September 30, 2022, approximately $209,000 of PIH loans remain outstanding to related parties and approximately $127,000 to other programs of the Authority. Recommendation: Management of the Authority should continue to pursue collections of these amounts. Action Taken: The Authority understands and adheres to the federal guidelines to ensure that restricted funds are not advanced to other related parties or programs. Management is actively pursuing collection efforts.
View Audit 34476
Finding 38166 (2022-001)
Material Weakness 2022
The Housing Authority of the City of Aiken, South Carolina
SC
Internal Control / Segregation of Duties Questioned Costs Material Weakness
2022-001 - Inadequate Controls Over Financial Reporting Public and Indian Housing Program ? CFDA 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-001 (originally reported at 9/30/19 as Finding 2019-004) Condition: Our audit identified deficiencies...
2022-001 - Inadequate Controls Over Financial Reporting Public and Indian Housing Program ? CFDA 14.850 Material Weakness in Internal Control, Material Noncompliance Repeat of 9/30/21 Finding 2021-001 (originally reported at 9/30/19 as Finding 2019-004) Condition: Our audit identified deficiencies in the design and/or operation of internal controls that adversely affected the Authority?s ability to produce reliable financial statements. As a result, more than fifty audit adjustments and reclassifications were proposed that resulted in material changes to financial statement amounts as follows: ? Total assets increased by $358,336 ? Total liabilities increased by $227,891 ? Total equity decreased by $257,671 ? Total revenue increased by $81,191 ? Total expenses decreased by $306,925 Recommendation: We recommend the Authority adopt policies and procedures that require timely financial reporting at the end of each month and fiscal year end. The procedures should include a full review of the balances as of the close of the year with reconciliations and workpapers prepared and agreed to supporting information. In order to accomplish this, the Authority should provide additional training to its accounting personnel. During the fiscal year, the Authority was assisted by an independent outside fee accountant with the monthly accounting and the closing of its year-end accounting for the federal programs, but was not involved with the other programs of the Authority. We recommend that the Authority also engage the fee accountant with the other programs of the Authority. Action Taken: During fiscal year 2022, the Authority hired an outside CPA firm to assist with the financial statements for the Public and Indian Housing Program and Section 8 Housing Choice Voucher Program. Although the finding continues in the current year, the Authority has made great strides to clean up the financial statements of the programs mentioned, reducing the material adjustment effect on equity by 61% from the prior period. The Authority will continue to improve efficiency and procedures/workpapers to ensure the year-end closing procedures become more effective and reliable in the coming years.
View Audit 34476
Finding 38147 (2022-006)
Material Weakness 2022
Autonomous Municipality of Ponce
PR
HUD Housing Programs Material Weakness Reporting
Corrective action has been taken consisting in the timely preparation of the bank conciliations. However, the corrective actions needed to evidence the HAP and Administrative Fee equity balances calculation will be taken by the Municipal Finance Office and the Program Accountants. Also, adequate mea...
Corrective action has been taken consisting in the timely preparation of the bank conciliations. However, the corrective actions needed to evidence the HAP and Administrative Fee equity balances calculation will be taken by the Municipal Finance Office and the Program Accountants. Also, adequate measurements addressed to reconcile the VMS with the Financial Data Schedule (FDS) will be taken. Implementation Date: During the fiscal year 2022-2023 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 33033
Finding 38146 (2022-005)
Material Weakness 2022
Autonomous Municipality of Ponce
PR
HUD Housing Programs Subrecipient Monitoring Material Weakness
The Department of Finance and Budget of the Municipality establish a new monitoring procedure for the preparation and authorization of journal entries to each transaction related to assets, liabilities, revenues and expenditures. Also, the Section 8 Program will give financial training to the person...
The Department of Finance and Budget of the Municipality establish a new monitoring procedure for the preparation and authorization of journal entries to each transaction related to assets, liabilities, revenues and expenditures. Also, the Section 8 Program will give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports in order to make sure that the accounting system complies with state and federal laws. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 33033
Finding 38145 (2022-004)
Material Weakness 2022
Autonomous Municipality of Ponce
PR
HUD Housing Programs Subrecipient Monitoring Material Weakness
As indicated to the finding 2022-002, the Municipality uses a mechanized accounting system (SIMA), which is also used by the Section 8 Program. The accounting system contains some reports that provide reliable financial data used to prepare the unaudited REAC Report. The Section 8 Program is taking ...
As indicated to the finding 2022-002, the Municipality uses a mechanized accounting system (SIMA), which is also used by the Section 8 Program. The accounting system contains some reports that provide reliable financial data used to prepare the unaudited REAC Report. The Section 8 Program is taking corrective action measurements addressed to achieve the timely submission of GAAP-based unaudited financial data electronically to HUD. As a part of such measurements, a new accountant has been recruited by the Program, to who was assigned the responsibility of prepare and submit, on a timely basis, the required financial information, in accordance with the guides established by HUD. Also, the Central Accounting Department have established a working sheet to be used as model by the accountant to collect and organize financial information to be used in the preparation of required financial reports. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 33033
Finding 38141 (2022-007)
Material Weakness 2022
Autonomous Municipality of Ponce
PR
HUD Housing Programs Subrecipient Monitoring Material Weakness
As indicated for the finding 2022-004, the Section 8 Program is taking corrective action measurements addressed to achieve the timely submission of GAAP-based unaudited financial data and audited financial information electronically to HUD. As a part of such measurements, a new accountant has been r...
As indicated for the finding 2022-004, the Section 8 Program is taking corrective action measurements addressed to achieve the timely submission of GAAP-based unaudited financial data and audited financial information electronically to HUD. As a part of such measurements, a new accountant has been recruited by the Section 8 Program, to who was assigned the responsibility of prepare and submit, on a timely basis, the required financial information, in accordance with the guides established by HUD. The Central Accounting Department have established a work sheet to be used as model by the accountant to collect and organize financial information to be used in the preparation of required financial reports. Implementation Date: During the fiscal year 2023-2024 Responsible Persons: Mr. Job Bonilla Federal Program Director
View Audit 33033
Finding 38139 (2022-008)
Significant Deficiency 2022
Autonomous Municipality of Ponce
PR
Questioned Costs Reporting Significant Deficiency
The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres ...
The Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner. Implementation Date: March 31, 2024 Responsible Persons: Mrs. Damaris Suliveres Finance and Budget Director
View Audit 33033
Finding 38134 (2022-001)
Material Weakness 2022
Morgan Hill Unified School District
CA
Special Tests & Provisions Subrecipient Monitoring Material Weakness
Views of Responsible Officials The District agreed with the finding and the accompanying financial statements reflected this change. Further, the District is in the process of sending notifications to the private schools about participation opportunities for the past fiscal year ended June 30, 202...
Views of Responsible Officials The District agreed with the finding and the accompanying financial statements reflected this change. Further, the District is in the process of sending notifications to the private schools about participation opportunities for the past fiscal year ended June 30, 2022. These notifications will allow the private schools to receive participation opportunities in combination with the June 30, 2023 participation opportunities.
View Audit 31378
Finding 38121 (2022-001)
Material Weakness 2022
Gratz College
PA
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2022-001 Corrective Action Plan The College has documentation indicating the existence and implementation of internal controls over Reporting compliance criteria for the ESF program. This documentation will be updated to include reporting requirements, specific report preparation and reconci...
Finding 2022-001 Corrective Action Plan The College has documentation indicating the existence and implementation of internal controls over Reporting compliance criteria for the ESF program. This documentation will be updated to include reporting requirements, specific report preparation and reconciliation procedures/controls and assessment of compliance with requirements of the respective grant. Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2023. Names of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. ? Manager of Business Operations and Facilities Ross Holgado ? Manager of Financial Reporting
View Audit 36033
Finding 38115 (2022-002)
Significant Deficiency 2022
Crazy Horse School
SD
Reporting Internal Control / Segregation of Duties HUD Housing Programs
2022-002 FINDING: Internal Controls over Financial Reporting Question Cost: None noted Not considered a material weakness Response: Crazy Horse School Business Office staff will follow auditors? recommendation. The Business Manager will determine the financial statements, schedule of expenditures...
2022-002 FINDING: Internal Controls over Financial Reporting Question Cost: None noted Not considered a material weakness Response: Crazy Horse School Business Office staff will follow auditors? recommendation. The Business Manager will determine the financial statements, schedule of expenditures of federal awards and related footnotes are free of material misstatement and the audit package is filed timely. The most effective controls lie in the management and the Board of Education?s knowledge of the School?s financial operations. Supervision and review functions will be done continually during all phases of the accounting cycle. Cross training with the Business Office staff will continue to be done. The Business Manager will continue to assist with disclosure information and approve any adjusting entries to the trial balance. She reviews and approves all draft and final copies of the financial statements including disclosures. In light of the guidance of SAS 115, the Business Manager will continue additional and continuing training for herself as well as the designated staff. The goal is still to provide training in government financial reporting and current reporting standards to enable management to continue to take the responsibility for the statements and disclosures. The school will continue their implantation of their new financial policies and take steps to ensure they are being followed. All expenditures will continue to be reviewed to ensure they are properly documented, coded, and the expenditures are allowable for the grant. Review of paychecks will continue to include recalculation of hours on timesheets and leave accrual calculation. With the continue Covid closures, weather closures, and my sickness (cancer) this past year has made is very difficult at times to get things done in a timely matter. We will continue to improve and hope to have a better year. This school?s financial stability is better than it has been for years with a clean opinion and no question costs. We will continue to improve, with our outstanding business office staff, and we will continue to make sure we are on top of the internal controls daily. We are not perfect and there is always room to get better and better! ANTICIPATED COMPLETION DATE: June 30, 2024 PERSON(S) RESPONSIBLE: Leslie Cuny, Business Manager
View Audit 35706
Finding 38113 (2022-001)
Material Weakness 2022
The Havens, Inc.
NC
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. ...
Corrective Action Plan: Due to cost restraints, the Organization will not hire any additional staff. The Organization will continue to rely on compensating controls in place. Auditee Contact: Mickie Helms (Citywide Realty Services, Inc.), Management Agent
View Audit 35349
Finding 38109 (2022-001)
Significant Deficiency 2022
Town of Evansville
WY
Internal Control / Segregation of Duties
This letter is in response to finding 2022-001 Federal Awards 2022-001 Preparation of the Financial Statements. We have separated duties to the largest extent as possible and have implemented compensating controls to monitor the accounting activities. Chad Edwards Mayor Town of Evansville, Wyoming
This letter is in response to finding 2022-001 Federal Awards 2022-001 Preparation of the Financial Statements. We have separated duties to the largest extent as possible and have implemented compensating controls to monitor the accounting activities. Chad Edwards Mayor Town of Evansville, Wyoming
View Audit 35348
Finding 38099 (2022-001)
Significant Deficiency 2022
Boscobel Area School District
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detect...
Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: The condition is due to limited staff available. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. 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 and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information on a monthly basis. Contact Person: Lisa Wallin-Kapinus Anticipated Completion: Not Applicable
View Audit 35345
Finding 38070 (2022-008)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submissio...
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submission date.
View Audit 35126
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