FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,718
In database
Filtered Results
18,369
Matching current filters
Showing Page
708 of 735
25 per page

Filters

Clear
Active filters: Internal Control / Segregation of Duties
Finding 13044 (2022-005)
Material Weakness 2022
City and County of Denver
CO
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action:...
2022-005 Finding: Special Tests and Provisions ? Obligation, Expenditure and Payment Requirements - ALN 14.231 ? Emergency Solutions Grant Program / Department of Housing and Urban Development / Award Number: E-21-MC-08-0005 / Award Year: 2021 Status: Corrective action in progress Corrective Action: The City agrees with the finding. However, based on when the finding was identified, there was insufficient time to address the finding prior to December 31, 2022. To remediate prior finding 2021-010, HOST updated the agency?s Grant Administrator Policies & Procedures, and our Contract & Performance Management Policies that now include language to ensure obligation of funding within the required deadlines. These policies were modified complete in June 2022 and July 2023. HOST?s current Notice of Funding Availability (NOFA) cycle for ESG funding will apply to subrecipient programs awarded beginning 01/01/2024, with anticipated contract executions in Q4 2023. Copies of both policies were provided to BDO on August 16, 2023, in response to the finding. This matter has been remediated, however, per the assessment this issue is a carryover into 2022 sub-awards based on the contract timeframes. Person(s) Responsible for Implementing: HOST Operations Division Directors Implementation Date: July 2023
View Audit 17407
Finding 13037 (2022-003)
Significant Deficiency 2022
Sheppard and Enoch Pratt Foundation, Inc.
MD
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-003 ? Internal Controls over Cash Disbursements Management acknowledges that the AP...
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-003 ? Internal Controls over Cash Disbursements Management acknowledges that the AP department struggled with managing receipt collection from program staff after purchases were made. Program staff lack of support for purchases was the source of 5 of the 6 findings. Nathan Turner, AP Manager, retired the Mosaic credit card program and centralized the organization on one credit card platform Truist which requires an electronic receipt copy to be held in the system as support and documentation. The system requires a formal electronic approval from managers. This was implemented fully by 3/1/2023.
View Audit 17187 Questioned Costs: $1
Finding 13036 (2022-002)
Significant Deficiency 2022
Sheppard and Enoch Pratt Foundation, Inc.
MD
Internal Control / Segregation of Duties
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-002 ? Internal Controls over Payroll Approval ? Employee Timesheets Finance and Pay...
U.S. Department of Labor ? Direct Award Assistance Listing #64.033 ? Supportive Services for Veteran Families Federal Award: 12-MD-042/12-MD-042SS Recipient Organization: Mosaic Community Services, Inc. Finding 2022-002 ? Internal Controls over Payroll Approval ? Employee Timesheets Finance and Payroll management acknowledge that the unique Community Services payroll policies no longer reflect the current process related to payroll approvals. The Payroll Director, Maria DaSilva, has retired the Mosaic payroll process effective 7/1/22 and the organization will rely on the Sheppard Pratt Payroll policy which is reflective of the current process for Fiscal Year 2023.
View Audit 17187
Finding 13035 (2022-001)
Significant Deficiency 2022
Breezy Hill Water and Sewer Company, Inc.
SC
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
SIGNIFICANT DEFICIENCY 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: JEFF LOWE, GENERAL MANAGER. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT...
SIGNIFICANT DEFICIENCY 2022-001 SEGREGATION OF DUTIES. NAME OF CONTACT PERSON: JEFF LOWE, GENERAL MANAGER. CORRECTIVE ACTION: THE DUTIES WILL BE SEGREGATED AS MUCH AS POSSIBLE AND THE BOARD OF DIRECTORS WILL REMAIN INVOLVED IN THE FINANCIAL AFFAIRS OF THE COMPANY TO PROVIDE OVERSIGHT AND INDEPENDENT REVIEW FUNCTIONS. PROPOSEZD COMPLETION DATE: MANAGEMENT WILL IMPLEMENT THE ABOVE ACTION IMMEDIATELY.
View Audit 17164
Finding 13016 (2022-001)
Significant Deficiency 2022
Howard-Winneshiek Community School District
IA
Internal Control / Segregation of Duties
Audit period: Year ended June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education Internal cont...
Audit period: Year ended June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education Internal control deficiencies: Federal Assistance Listing Number 84.010: Title I Grants to Local Educational Agencies Education Stabilization Fund (ESF): Federal Assistance Listing Number 84.425C: COVID-19 Governor?s Emergency Education Relief Fund (GEER) Federal Assistance Listing Number 84.425D: American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER III) Elementary and Secondary School Emergency Relief Fund II (ESSER II) Elementary and Secondary School Emergency Relief Fund II (ESSER) Federal Assistance Listing Number 84.425W: American Rescue Plan Elementary and Secondary School Emergency Relief Homeless Children and Youth (ARP-HCY) Federal Assistance Listing Number 84.425U: American Rescue Plan Elementary and Secondary School Emergency Relief (ARP ESSER III) Internal control deficiencies: See Finding 2022-001
View Audit 17368
Finding 13011 (2022-001)
Material Weakness 2022
Centennial Square
MN
Material Weakness Reporting Internal Control / Segregation of Duties
Management will continue to rely on CliftonLarsonAllen to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.
Management will continue to rely on CliftonLarsonAllen to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.
View Audit 17123
Finding 13003 (2022-001)
Significant Deficiency 2022
Organization of Teratology Information Specialists and Affiliate
TN
Reporting Internal Control / Segregation of Duties § 200.152
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting ...
CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Organization of Teratology Information Specialists and Affiliate ("the Organization") respectfully submits the following corrective action plan for the report dated August 16, 2023. Name and address of independent public accounting firm: BBD, LLP 1835 Market Street, 3rd Floor Philadelphia, PA, 19103 Audit period: January 1, 2022 - December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Significant Deficiency in Internal Controls over Compliance Finding 2022-001 ? Management?s financial accounting did not submit December 31, 2021 reporting package within the required timeframe. 2022-001 Recommendation: The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Action Taken: We concur with the recommendation and will establish procedures to ensure all financial reports are submitted within set deadlines. Date of Completion: August 16, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Elizabeth Wasternack, Executive Director, at 615-649-3082. Sincerely, Elizabeth Wasternack Executive Director
View Audit 17625
Finding 13002 (2022-007)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
HUD Housing Programs Equipment & Real Property Management Matching / Level of Effort / Earmarking
C. Corrective Action Plan: We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the...
C. Corrective Action Plan: We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one ?nal report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program?s match is short of the 25% requirement, the overall CoC is responsible for the full match so additional DHS Admin costs are used to represent the additional match needed.
View Audit 17689
Finding 12990 (2022-002)
Material Weakness 2022
Bayfield School District
CO
Reporting Internal Control / Segregation of Duties § 200.100 § 200.510
Finding 2022-002 Material Weakness, Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Personnel Responsible for Corrective Action: John Moore, Director of Finance and Leon Hanhardt, Superintendent Anticipated Completion Date: September 30, 2023 Corrective Action Plan: District person...
Finding 2022-002 Material Weakness, Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Personnel Responsible for Corrective Action: John Moore, Director of Finance and Leon Hanhardt, Superintendent Anticipated Completion Date: September 30, 2023 Corrective Action Plan: District personnel will agree amounts reported on the SEFA to the corresponding expenditures recorded in the general ledger and an individual independent of preparation of the SEFA will review the report.
View Audit 17135
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,247 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,247 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,720 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,720 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $365 worth of expenditures without underlying expenditures on the general ledger. Plan: Management will review its pol...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $365 worth of expenditures without underlying expenditures on the general ledger. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of...
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Plan: Management will review its policies and procedures and i...
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Finding 12950 (2022-002)
Significant Deficiency 2022
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002 Federal Agency Name: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 21.027 Finding Summary: Management has designed internal controls related to reporting, however, the controls were not formally documented. Responsible Individu...
Finding 2022-002 Federal Agency Name: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 21.027 Finding Summary: Management has designed internal controls related to reporting, however, the controls were not formally documented. Responsible Individuals: Thomas Krolak Corrective Action Plan: A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approved reports prior to submission Anticipated Completion Date: June 30, 2023
View Audit 17083
Finding 12938 (2022-002)
Significant Deficiency 2022
Irvington Community Schools, Inc.
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of thre...
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.? Management Corrective Action: While the school?s annual total meals served for the 2021-22 audit year were more than the meals claimed for reimbursement, the school was unable to reconcile all of the individual months. The school has since implemented and automated system to record lunches served. This point-of-sale system will eliminate the ongoing monthly accounting required to support monthly claims assuring the numbers served reconciles with the numbers claimed. Chris Ashmore has already implemented this system and tested the subsequent year-to-date audit period to assure this corrective action has, in fact, eliminated the problem.
View Audit 18123
Finding 12937 (2022-001)
Material Weakness 2022
Irvington Community Schools, Inc.
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school...
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency Management Corrective Action: Previous audit year expenses were classified as ?General? funds when they should have classified as ?Food Service?. This, in aggregate, has led to an excess fund balance. Management, specifically Rod Iberg and Linda Heidrich, will work with the state on how to transfer the large arrear fund balances between accounts. Management will also endeavor to assure that all ongoing expenses are allocated to the correct fund.
View Audit 18123
Finding 12895 (2022-002)
Material Weakness 2022
City of East Chicago
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1....
FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1. East Chicago SLFRF reporting personnel, will be expanded to include a review of Quarterly Project and Expenditure Reports by a city senior accountant. 2. All personnel will jointly review Quarterly Project & Expenditure Report when completed, before proceeding to submission in portal. 3. Review by city personnel of previous Quarterly Reports to include the initial Interim Report (SLT-4798, 8-31-21) to address issues. 4. To address possible error in reporting tier will e-mail Treasury (SLFRF@treasury.qov.) for guidance and direction. Per Project and Expenditure Report User Guide April 1, 2023. B.- 2. East Chicago SLFRF reporting personnel will include the project ledger to future SLFRF Compliance Quarter Reports to ensure accurate reporting within the proper timeline / period. Note: In addition, with further discussion, we will continue to work on finding other proposals to improve internal controls issues related to Finding 2022-002. Anticipated Completion Date: Corrective actions should be in place for next SLFRF Quarterly Report (2nd Qtr. 2023).
View Audit 17648
Finding 12890 (2022-002)
Significant Deficiency 2022
Cambridge Community Unit School District No. 227
IL
Internal Control / Segregation of Duties Cash Management Eligibility
Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure t...
Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.
View Audit 17428
Finding 12889 (2022-003)
Significant Deficiency 2022
Cambridge Community Unit School District No. 227
IL
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Significant Deficiency § 200.501 § 200.516
Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regard...
Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regarding this discrepancy. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: The District agrees that the expenditures claimed on the June 30, 2021 expenditure report was overstated by $10,678 and in the future will review and reconcile the expenditure reports to the accounting records before submitting to ISBE.
View Audit 17428
Finding 12888 (2022-001)
Material Weakness 2022
Eastway Corporation
OH
Questioned Costs Reporting Internal Control / Segregation of Duties
2022-001 (a) Comments on Findings and Recommendations: While management concurs with the finding and auditors? recommendation to enhance internal controls to ensure reports are filed timely, it believes the failure to report the Period 2 funds was not due to neglect but simply due to the untimely de...
2022-001 (a) Comments on Findings and Recommendations: While management concurs with the finding and auditors? recommendation to enhance internal controls to ensure reports are filed timely, it believes the failure to report the Period 2 funds was not due to neglect but simply due to the untimely death of an employee. After the death of the Organization?s employee, management called the HRSA Provider Support Line, prior to the original due date of the reporting deadline, and was told that all reports had been filed. The Organization is currently working with HRSA to determine if an exception to the late filing can be obtained for reasonable cause based upon the previously mentioned circumstances. The Organization believes it has fully earned the Provider Relief Funds as it had sufficient lost revenues to support the need for the funding. (b) Action(s) Taken or Planned: Management is aware of the requirements related to the reporting submission. Management intends to implement proper procedures and policies for all grant reporting by June 30, 2023. Furthermore, internal controls over the program are being strengthened to prevent future non-compliance.
View Audit 17350 Questioned Costs: $1
Finding 12882 (2022-001)
Significant Deficiency 2022
Capitol Region Education Council
CT
Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions
Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...
Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - 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?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Education 2022-001 Title I Grants to Local Educational Agencies ? Assistance Listing No. 84.010 Recommendation: We recommend that the policies and procedures related to approval process be followed to ensure that all exit forms have the proper approvals for removing a student from the adjusted regulatory cohort. Explanation of disagreement with audit finding: To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminated in the award of a regular high school diploma. From the 40 selections tested, there was 1 student for which no written documentation was maintained including parent or guardian signature to support that the student either transferred out, emigrated to another country, transferred to a prison or juvenile facility, or was deceased. Action taken in response to finding: CREC has considered the recommendations and will organize training of school and staff who work with student records that will include instruction on student withdrawal procedures. SDE and CREC accepts the request for a transcript from the receiving district as documentation for the withdrawal of the student from a CREC school. Name(s) of the contact person(s) responsible for corrective action: Jeff Ivory, Comptroller, (860) 524-4068 Planned completion date for corrective action plan: June 30, 2023
View Audit 17158
Finding 12879 (2022-005)
Material Weakness 2022
Brown County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the...
FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the invoice was approved with allowable service, prior to coming to the auditor?s office for payment. Anticipated Completion Date: December 31, 2023
View Audit 17582
Finding 12878 (2022-004)
Material Weakness 2022
Brown County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verifi...
FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verification to confirm report. The Auditor?s office will verify report before submission. Anticipated Completion Date: December 31, 2023
View Audit 17582
Finding 12867 (2022-004)
Material Weakness 2022
Wagner Community Memorial Hospital
SD
Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of t...
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of the United States Finding Summary: Management maintained a reserve account in a pooled investment fund which includes marketable securities backed by the full faith and credit of the United States, but based on the portfolio mix of the investment pool, was not adequate to cover the entire reserve requirement. In addition, we had not established a separate bookkeeping account and/or a separate bank account. Responsible Individuals: Bryan Slaba, Chief Executive Officer Corrective Action Plan: A separate savings account backed by the full faith and credit of the United States and bookkeeping account will be established. Anticipated Completion Date: 12/31/2022
View Audit 17145
« 1 706 707 709 710 735 »