Corrective Action Plans

Finding 29449 (2022-001)

Significant Deficiency 2022

PA

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN May 16, 2023 United States Department of Housing and Urban Development Elk County Housing Authority respectfully submits the following corrective action plan for the year ending September 30, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s...

CORRECTIVE ACTION PLAN May 16, 2023 United States Department of Housing and Urban Development Elk County Housing Authority respectfully submits the following corrective action plan for the year ending September 30, 2022. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit Period: October 1, 2021 ? September 30, 2022 FINDINGS ? FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS Finding 2022-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster/Section 8 Housing Choice Vouchers ALN 14.871 Eligibility Recommendation: We recommend that the Authority implement procedures to ensure appropriate support is obtained and used. Authority Management Response: ECHA staff has already made changes to the internal controls by performing a file check upon completion, which should bring to light any mathematical errors. Self-certification was the highest form of verification during COVID-19, which ended on January 1, 2022. The files with the discrepancy were prepared prior to that date. Since January 1, 2022, ECHA only uses Self-certification as a last resort. If the Department of Housing and Urban Development has questions regarding this plan, please call Amy Auman at 814-965-2532. Sincerely yours, Amy Auman, Executive Director

View Audit 29611

Finding 29442 (2022-008)

None 2022

Corbett School District

OR

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

8. Deficiency 2022-008 ? Instance of Noncompliance ? Meal County Tally a. An instance of noncompliance was identified over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Recordkeeping of the daily supporting documentation for the monthly claims wa...

8. Deficiency 2022-008 ? Instance of Noncompliance ? Meal County Tally a. An instance of noncompliance was identified over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Recordkeeping of the daily supporting documentation for the monthly claims was found to not be in compliance with federal requirements. The District should develop and implement policies and procedures to ensure that all original daily meal counts and tallies used to support reimbursement reports are maintained for the appropriate amount of time. b. Plan of Action: The District will review, develop and implement procedures to provide the required reporting. c. Timeframe: Fiscal year 2023-24

View Audit 29049

Finding 29428 (2022-006)

Material Weakness 2022

Corbett School District

OR

Eligibility Internal Control / Segregation of Duties Material Weakness

6. Deficiency 2022-006 ? Material Weakness ? Eligibility Verification Review a. A material weakness in controls over compliance was identified for controls over compliance requirement N.1 from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility verificatio...

6. Deficiency 2022-006 ? Material Weakness ? Eligibility Verification Review a. A material weakness in controls over compliance was identified for controls over compliance requirement N.1 from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility verification were found not to be implemented. The District should develop and implement policies and procedures to ensure that all eligibility verifications are review in a timely manner and documented appropriately. b. Plan of Action: The District will develop procedures to ensure all eligibility verifications are reviewed timely by an administrator and documented appropriately. c. Timeframe: August 2023

View Audit 29049

Finding 29427 (2022-005)

Material Weakness 2022

Corbett School District

OR

Internal Control / Segregation of Duties Cash Management Material Weakness

5. Deficiency 2022-005 ? Material Weakness ? Evidence of Review Needed a. A material weakness in controls over compliance was identified for controls over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over reporting were found not to be ...

5. Deficiency 2022-005 ? Material Weakness ? Evidence of Review Needed a. A material weakness in controls over compliance was identified for controls over compliance requirement L from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over reporting were found not to be implemented. The District should develop and implement policies and procedures to ensure that all monthly reimbursement reports are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District will implement internal controls to address the need for additional oversight of monthly meal reimbursement reports. c. Timeframe: August 2023

View Audit 29049

Finding 29426 (2022-004)

Material Weakness 2022

Corbett School District

OR

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Eligibility

4. Deficiency 2022-004 ? Material Weakness ? Federal Vendor Status Check a. A material weakness in controls over compliance was identified for controls over compliance requirement I(b) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over suspension and debarment d...

4. Deficiency 2022-004 ? Material Weakness ? Federal Vendor Status Check a. A material weakness in controls over compliance was identified for controls over compliance requirement I(b) from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over suspension and debarment determinations were found not to be implemented. The District should develop and implement policies and procedures to ensure that all suspension and debarment determinations are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District is implementing new protocols to ensure vendors receiving federal dollars are appropriately vetted for suspension or debarment, using SAM.gov. c. Timeframe: New protocols are underway to be established for school year 2023-24.

View Audit 29049

Finding 29425 (2022-003)

Material Weakness 2022

Corbett School District

OR

Eligibility Internal Control / Segregation of Duties Material Weakness

3. Deficiency 2022-003 ? Material Weakness ? Eligibility Determination a. A material weakness in controls over compliance was identified for controls over compliance requirement E from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility determinations were...

3. Deficiency 2022-003 ? Material Weakness ? Eligibility Determination a. A material weakness in controls over compliance was identified for controls over compliance requirement E from the 2022 Office of Management and Budget (OMB) Compliance Supplement. Controls over eligibility determinations were found not to be implemented. The District should develop and implement policies and procedures to ensure that all eligibility determinations are reviewed in a timely manner and documented appropriately. b. Plan of Action: The District will develop procedures to ensure all eligibility determinations are reviewed timely and documented appropriately by an administrator. c. Timeframe: Beginning August 2023

View Audit 29049

Finding 29366 (2022-005)

Significant Deficiency 2022

Detroit Employment Solutions Corporation

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.430

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to th...

Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to the federal grants tested. However, there was no documentation (within personnel files or other means) to support that the rates of pay were approved. Planned Corrective Action: DESC was unable to locate evidence due to turnover with the HR department. We have hired a new Director of Human Resources (Director), who has implemented an employee filing system that incorporates up to date employee information and salary information. This information is noted in offer letters, promotion letters and salary increase letter. All payroll updates are required in writing to evidence approval of the Director of Human Resources and another executive team members authorization (President or CFO). This confidential information is stored in the Director?s locked office. Contact person responsible for corrective action: Calethia Binion, HR Director Anticipated Completion Date: 06/30/2023

View Audit 24868

Finding 29349 (2022-001)

Significant Deficiency 2022

Oasis Center, Inc.

TN

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with ...

Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with the recommendation and will establish procedures to ensure controls are in place for determining eligibility requirement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Kim Reese, Chief Financial Officer, at 615-983-6857.

View Audit 29153

Finding 29278 (2022-001)

Material Weakness 2022

Montesano School District No. 66

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Montesano School District No. 66 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost P...

Montesano School District No. 66 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker 502 E Spruce Avenue, Montesano, WA 98563 (360)249-3942 Corrective action the auditee plans to take in response to the finding: The Superintendent and/or the Business Manager will review all contractor/subcontractor contracts to verify the prevailing wage rate clause is included in federally funded contracts over $2,000. Anticipated date to complete the corrective action: April 25, 2023

View Audit 29484

Finding 29198 (2022-005)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Thr...

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: Indiana Department of Education Compliance Requirement: Cash Management Audit Finding: Material Weakness, Noncompliance, Other Matters 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 cash management compliance requirements for the COVID-19 ? Education Stabilization Fund. Context: During our audit procedures, we noted that in fiscal year 2021, the School Corporation had drawn down $108,445 more in ESSER II funds than what they had expended. The School Corporation received $297,500 of ESSER II funds during fiscal year 2021, but had only disbursed $189,055. The School Corporation spent $107,361 of the remaining funds during fiscal year 2022 and had an ending balance of $1,084 as of June 30, 2022. The ESSER II grant is a cost reimbursement grant and therefore, the School Corporation should not have drawn down these funds prior to the expenses being incurred. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and/or the Superintendent?s designees will not request funds from reimbursable grants before expenditures have been made by the corporation. Responsible Party and Timeline for Completion: The responsible parties are the Superintendent and/or the Superintendent?s designees. The corrective action will take place immediately (3/15/2023).

View Audit 25373

Finding 29197 (2022-004)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...

FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness 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 requirement. Context: We noted that for two claims in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. We noted that for one claim in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by 175 meals and underclaimed breakfast by 156 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent is now utilizing the personalized login on CNP Web to review claims before final submission. The superintendent will also email approval of claims to the FSMC Food Service Director upon submission and approval by the superintendent on CNP Web. Responsible Party and Timeline for Completion: The Superintendent and FSMC Food Service Director will be the responsible parties and the corrective action will take place immediately (3/15/2023).

View Audit 25373

Finding 29195 (2022-002)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

School Nutrition Programs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of 12 vendor disbursements for allowable costs/cost principles, we noted there was one month where there was no documented review by the School Corporation?s Business Manager of expenditures paid to the Food Service Management Company by the School Corporation?s Business Manager. The only review was performed by the Food Services Director, who is a Food Service Management company employee. We tested six other monthly submissions of Food Service Management company disbursements and noted they were all appropriately reviewed by the School Corporation with supporting documentation attached. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The missing signature appears to be an uncommon oversight within our current system of internal controls. The Superintendent and FSMC Food Service Director will make it a point to review signature pages for both signatures at each monthly financial review. Responsible Party and Timeline for Completion: Superintendent and FSMC Food Service Director discussed this finding on 3/15/2023 and will put corrective action in place immediately.

View Audit 25373

Finding 29192 (2022-003)

Material Weakness 2022

West Fork Community School District

IA

Internal Control / Segregation of Duties

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

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 641-450-5813 2022-002 PREPARATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 641-450-5813

View Audit 25322

Finding 29184 (2022-001)

Significant Deficiency 2022

Carolina Ballet, Inc.

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.406

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Small Business Administration 2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of all applicable credits (discounts). ...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Small Business Administration 2022-001 Shuttered Venue Operations Grant ? Assistance Listing No. 59.075 Recommendation: We recommend management implement a process to ensure expenditures applied to the grant are net of all applicable credits (discounts). Carolina Ballet management?s opinion is there were no deficiencies in internal control over compliance around oversight of allowable expenditures allocated to the SVOG grant funding. The finding is not a result of intentional inclusion of non-allowable expenditures, or a lack of internal control or oversight of expenditures. Carolina Ballet acknowledges the line-item transaction included in the supporting detail provided to the auditors resulted in the finding stating supporting detail submitted by Carolina Ballet staff did not reflect a discount which was applied at the time of payment for the allowable expenditure. This occurred due to Carolina Ballet?s internal process of recording an anticipated early payment discount/credit for this specific vendor in QuickBooks as a separate transaction, which subsequently did not reflect the net amount of the payment in the system report exported and used for data extraction. Due to the early payment discount credit not being applied in the SVOG line-item calculations, Carolina Ballet?s supporting detail did not include an additional allowable expenditure of the same type to cover the discount credit inadvertently omitted. Carolina Ballet submitted documentation to the auditors supporting the fact additional allocable expenditures (reflecting net amount) were available for inclusion in the detail over the amount of the discount on the transaction. Regarding the Cause in the finding noted above: ?There was an internal control process in place executed by the previous accounting management during the period covered by the grant to monitor expenses and make purchases in accordance with the planned use for the grant funding and to ensure they were allowable. There is internal evidence of this including the fact that the Director of Accounting during the grant period provided oversight for outgoing payments and applicable credits at Carolina Ballet. This same general process continues to exist currently. ?The CEO of Carolina Ballet approved and signed off on all payments for the listed expenditures, including review of credits applied during the grant period. ?There was a calculation error of a line-item amount referred to in the finding due to exclusion of an early payment discount credit for this single expenditure in the detail, such that Carolina Ballet didn?t include an additional eligible and allowable expenditure under the grant funding. This was an error in the detail listing, not a lack of internal control processes over the grant funded expenditures and credits. There were other credits applied to this payment, that were appropriate for consideration as payment that should not have and were not applied to the expenditure amount. Action taken in response to finding: Carolina Ballet, Inc. going forward and retroactively for the current fiscal year will designate expenditures covered by external funding using the QB transaction Class field to ensure inclusion with any future data extraction and as an indication of review and approval for the source of funding. Name(s) of the contact person(s) responsible for corrective action: Aji Touray, Director of HR and Accounting Vanessa Nelson, Controller Planned completion date for corrective action plan: Carolina Ballet, Inc. is currently updating the QuickBooks class for externally funded expenditures for the current fiscal year, and including this process in its internal control documentation. Completion date estimated to be April 10, 2023.

View Audit 25321

Finding 29182 (2022-002)

Significant Deficiency 2022

Linn County

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not revie...

Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individual: Dawn Jindrich, Finance Director Corrective Action Plan: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Account. Anticipated Completion Date: June 30, 2023

View Audit 25101

Finding 29181 (2022-003)

Significant Deficiency 2022

Trinity Terrace

WI

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...

Management Fees Recommendation: We recommend that management develop procedures to ensure management fees are charged in accordance with the project/management agent certification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify management fees are charged in accordance with the project/management agent certification. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023

View Audit 25534

Finding 29180 (2022-002)

Significant Deficiency 2022

Trinity Terrace

WI

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensure replacement reserve deposits are updated timely to ensure compliance with the HUD regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2023

View Audit 25534

Finding 29177 (2022-004)

Significant Deficiency 2022

West Holt Public School District No. 239

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

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

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

View Audit 24728

Finding 29176 (2022-001)

Significant Deficiency 2022

Annette Islands School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the applicatio...

Finding 2022-001 Lack of Internal Control and Noncompliance over Reporting Name of Contact Person: Ashley Scott, Business Manager Corrective Action Plan: Administration will develop the grant applications within GMS early enough to allow DEED time to provide suggestions and input on the application. This will allow the District enough time to make edits based upon input from DEED to submit and have the grant application approved with enough time to complete the first quarter draw before the October 31st deadline. Proposed Completion Date: Corrective action has already been implemented.

View Audit 24638

Finding 29173 (2022-001)

Material Weakness 2022

Triton School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Finding 2022-001 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Thomas McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We do not concur with the finding. Des...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Finding 2022-001 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Thomas McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We do not concur with the finding. Description of Corrective Action Plan: While the claim does not have a second signature indicating review before submission, the procedures that Triton follows, which include segregation of duties, justify that someone else reviewed the data, before submission. The data is compiled by the building secretary and submitted to the Business Manager. The Business Manager reviews the claim and logs into the online submission website with a secure user name and password to enter the data. While we believe that the secure user name and password is just as much proof as a signature that the data has been reviewed, we will begin having the document signed by a second person in order to satisfy this requirement Anticipated Completion Date: 3/15/23

View Audit 29737

Finding 29167 (2022-003)

Significant Deficiency 2022

Municipality of San Sebastian

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Due t the changes of personnel the report were send late, but they hired new personnel to comply with the provisions and requirements fo the program. Also the Department of FInance will establish internal controls no prevent this to happenn again.

View Audit 29891

Finding 29144 (2022-001)

Significant Deficiency 2022

Bethel School District No. 52

OR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reportin...

Corrective Action Plan: The Director of Business Services and Budget Analyst will work closely with grant managers across the district to conduct a review of grant compliance terms, including reporting and documentation requirements, for all state and federal grants awarded to the District. Reporting requirements will be clearly defined, and all grant managers will be required to maintain complete and comprehensive supporting documentation for all reports submitted to state and federal entities.

View Audit 29685

Finding 29142 (2022-001)

Significant Deficiency 2022

Alex W. Thompson Housing Corporation 033-Ee018

PA

Questioned Costs HUD Housing Programs Material Weakness § 200.516

Management should implement procedures to ensure that deposits are made in a timely manner.

View Audit 29852 Questioned Costs: $1

Finding 29136 (2022-002)

Material Weakness 2022

Bloomfield School District

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Schedule of Expenditures of Federal Awards will include all Federal Awards. The SEFA will be verified with a sign-off by the Superintendent and compared to the supporting funds ledger. Anticipated Completion Date: FY23 SEFA

View Audit 29735

Finding 29132 (2022-003)

Material Weakness 2022

Bloomfield School District

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Repor...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Report and ensure the amounts reported agree to the underlying records. Anticipated Completion Date: Effective for the next Annual Report due

View Audit 29735

Corrective Action Plans

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