Corrective Action Plans

Finding 28871 (2022-002)

Significant Deficiency 2022

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end ...

Name of Contract Person: Liesel Weiland Matanuska-Susitna Borough Comptroller 350 E. Dahlia Avenue Palmer, AK 99645 Phone: (907) 861-8624 Finding 2022-002 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action: The Borough will ensure timely year end closing and review of audit schedules to ensure timely reporting. Expected completion date: Fiscal year 2023

View Audit 30307

Finding 28850 (2022-001)

Significant Deficiency 2022

Inspire Development Centers

WA

Reporting Significant Deficiency Equipment & Real Property Management

U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The f...

U.S. Department of Health and Human Services Inspire Development Centers respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 01, 2021 to June 30, 2022. The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS? FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Head Start Program ? Assistant Listing No. 93.600 Recommendation: CLA recommends that Inspire reconcile fixed assets semi-annually to ensure fixed assets reported on SF-429 are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inspire will ensure that the fixed asset report is reconciled to the reported value on the SF 429 before submitting. Name of the contact person responsible for corrective action: Stephanie Mathews Planned completion date for corrective action plan: January 12, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Stephanie Mathews at 509-839-8575.

View Audit 28933

Finding 28849 (2022-001)

Significant Deficiency 2022

The Tower Theatre Foundation, Inc.

OR

Internal Control / Segregation of Duties Significant Deficiency § 200.303

Responsible Official?s Response: Management of the Theatre is continuing to monitor for opportunities to add an additional permanent employee to the accounting department, and is currently utilizing staff from other departments to segregate accounting duties to the greatest extent possible.

View Audit 28932

Finding 28843 (2022-001)

Material Weakness 2022

Greensburg Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then reviewed and approved by the Superintendent and/or the Grant Administrator. During the secondary review, the Superintendent and/or Grant Administrator will compare the ESSER Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports. The Treasurer and Superintendent and/or Grant Administrator will review compliance requirements related to the grant agreement and signoff that all requirements were met. Anticipated Completion Date: April 2023

View Audit 28930

Finding 28840 (2022-104)

Material Weakness 2022

Navajo County

AZ

Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $...

Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $10 million standard deduction for revenue loss claimed by the County. The remaining reports did not include reportable expenditures as the projects identified had not begun as construction contracts are currently being negotiated between the County and contractors. Therefore, the County either did not perform a review or did so verbally between staff. To ensure County policy and procedures are followed, the County will require that all future program reports are reviewed for accuracy, agree to County records, and contain only allowable expenditures before submitting them to the federal agency. In addition, the County will ensure that this review process is documented.

View Audit 28884

Finding 28833 (2022-101)

Material Weakness 2022

Navajo County

AZ

Special Tests & Provisions Internal Control / Segregation of Duties § 200.303

Assistance Listings number: 10.665 Schools and Roads ? Grants to States Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2023 Concur. County staff has been educated on the 45-day comment period and proposal to the Resource Advisory Committee...

Assistance Listings number: 10.665 Schools and Roads ? Grants to States Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2023 Concur. County staff has been educated on the 45-day comment period and proposal to the Resource Advisory Committee (RAC). The County has put into place corrective actions to negate these issues in the future. These actions have included a calendar reminder to publish the 45-day comment period in our paper of record and to submit the proposed use of fund to the local RAC prior to spending any funds. The County has reached out to the current coordinator of the local RAC to ensure the County will be able to coordinate our efforts efficiently in the future. The County will develop written policy and procedures for these funds to ensure that these action items are followed and will train all staff according to these policies as it is applicable.

View Audit 28884

Finding 28828 (2022-001)

Significant Deficiency 2022

Housing Authority of Washington County

MD

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action...

Housing Choice Voucher Program ? Assistance Listing No. 14.871 Recommendation: We recommend that the Authority review their SEMAP submission process to ensure it gets submitted on time each year.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SEMAP submission due date placed on Master Schedule. Established SEMAP due date by end of July in first month after FY end. Name(s) of the contact person(s) responsible for corrective action: HCV Program Supervisor, Benjamin Cook Planned completion date for corrective action plan: 11/14/2022; Due Dates added to Master Calendar

View Audit 30320

Finding 28795 (2022-001)

Material Weakness 2022

Niad Center for Human Development, Inc. D/b/a Crisis Intervention Services

IA

Internal Control / Segregation of Duties

As documented in our reponse to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.

View Audit 30043

Finding 28789 (2022-005)

Significant Deficiency 2022

City of Seadrift Texas

TX

Subrecipient Monitoring Cash Management Significant Deficiency

The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agr...

The City agrees with this finding and will work with Grant Administrators to ensure that reimbursement requests are in compliance with the guidelines set by state and federal agencies. Due to the City?s limited budget and restrictions set by Grant Agencies, the City and the Grant Administrators agreed to wait to submit invoices or group invoices to meet the required threshold for reimbursements. The Grant Agencies have not delayed or rejected payment of any invoices due to the delay in submissions.

View Audit 28869

Finding 28788 (2022-004)

None 2022

Southern Virginia University

VA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The financial aid team has automated the loan disbursement notification email in JFA to ensure students are notified regarding their loan disbursement amounts, dates, et...

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The financial aid team has automated the loan disbursement notification email in JFA to ensure students are notified regarding their loan disbursement amounts, dates, etc. Periodic checks are being done to ensure that the notifications are functioning as expected. Anticipated Completion Date: Completed

View Audit 28863

Finding 28784 (2022-003)

Significant Deficiency 2022

Southern Virginia University

VA

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The financial aid team is working in tandem with the Registrar?s Office and the IT deparment to report enrollment information via the National Student Clearinghouse (NSC...

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. The financial aid team is working in tandem with the Registrar?s Office and the IT deparment to report enrollment information via the National Student Clearinghouse (NSC). This will be up and running by June 2023, enabling timely reporting of future enrollment status changes to NSLDS. Anticipated Completion Date: June 30, 2023

View Audit 28863

Finding 28780 (2022-002)

Significant Deficiency 2022

Southern Virginia University

VA

Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. While verification was completed properly for each selected student, when changes were not required to the ISIRs of the students, ISIRs were not consistently released to...

Name of Responsible Individual: Aaron Carlson, Executive Director of Financial Aid Corrective Action: Corrective action was taken. While verification was completed properly for each selected student, when changes were not required to the ISIRs of the students, ISIRs were not consistently released to COD. Now that the University is fully operating with its new financial aid system, JFA, we are running a daily process sending up ISIR corrections to COD for all students. Thorough review and training sessions on the verification process have been held with the financial aid team and we will continue to diligently monitor the verification process, including obtaining necessary documentation from students selected for verification and processing ISIR corrections. Completion Date: Completed

View Audit 28863

Finding 28775 (2022-001)

Significant Deficiency 2022

Yupiit School District

AK

Cash Management Reporting School Nutrition Programs

Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Comple...

Name of Contact Person: Jennifer Phillip Corrective Action Plan: Records will be reviewed monthly by two individuals to insure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: January 31, 2023

View Audit 28850

Finding 28774 (2022-002)

Significant Deficiency 2022

Yupiit School District

AK

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip Corrective Action Plan: Quarterly reports will be submitted within 30 calendar days of the end of each quarter. The quarterly report submission shall be reported to the budget supervisor once complet...

Finding 2022-002 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip Corrective Action Plan: Quarterly reports will be submitted within 30 calendar days of the end of each quarter. The quarterly report submission shall be reported to the budget supervisor once complete. Proposed Completion Date: January 31, 2023

View Audit 28850

Finding 28760 (2022-004)

Material Weakness 2022

Eureka Community Health Services

SD

Student Financial Aid Material Weakness Reporting § 200.303

Finding: 2022-004 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Reporting Finding summary: The fiscal year 2021 audit report and fiscal year 2022 operating budget wer...

Finding: 2022-004 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Reporting Finding summary: The fiscal year 2021 audit report and fiscal year 2022 operating budget were not submitted to USDA until requested during the audit. Responsible Individuals: Carmen Weber, Administrator and Joyce Schwingler, CFO Corrective Action Plan: Administrator will put reminders on her calendar to send the yearly budget approved by the board and the completed yearly audit reports to USDA. Anticipated Completion Date: January 2023

View Audit 28845

Finding 28758 (2022-005)

Material Weakness 2022

Eureka Community Health Services

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding: 2022-005 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Finding summary: Management maintained the reserve amount in the pooled i...

Finding: 2022-005 Federal Agency name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing: #10.766 Compliance Requirement: Special Tests and Provisions Finding summary: Management maintained the reserve amount in the pooled investment fund account which was not established as a separate bookkeeping account nor as a separate bank account. Although the pooled investment funds includes marketable securities backed by the full faith and credit of the United States, based on the portfolio mix of the investment pool, additional cash balances on hand need to supplement the investment pool to adequately fund the reserve. The Organization has excess cash available. Further, there is no secondary level of review being performed over the monthly reconciliation of the reserve account. Responsible Individuals: Carmen Weber, Administrator and Joyce Schwingler, CFO Corrective Action Plan: The reserve amount was withdrawn from the pooled investment fund and deposited into an account at the First State Bank of Roscoe, Eureka Branch, which is FDIC insured. Administrator will review, sign and date all bank statements received for the reserve account at the First State Bank of Roscoe, Eureka Branch. Anticipated Completion Date: December 2022

View Audit 28845

Finding 28751 (2022-002)

Significant Deficiency 2022

Colony Square Cooperative

MN

Reporting Internal Control / Segregation of Duties

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

Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 35571

Finding 28750 (2022-001)

Significant Deficiency 2022

Colony Square Cooperative

MN

Internal Control / Segregation of Duties

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

Housing and Urban Development Colony Square Cooperative respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 35571

Finding 28711 (2022-004)

Significant Deficiency 2022

Shatterproof A Nonprofit Corporation

CT

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to...

Finding 2022-004: Cash Disbursements (Significant Deficiency) Name of Auditee?s Contact Person Responsible for Corrective Action: Gary Mendell Corrective Action Planned: Management is in the process of implementing Bill.com, which will require review and approval by a direct supervisor or higher, to ensure proper segregation of duties for approval of expenditures. Management will also reinforce the importance of employees providing the appropriate invoices or supporting documentation for all expenditures submitted for payment. Expenditures will not be paid without the appropriate supporting documentation. All approvals will be tracked through an online system. In addition, management will reinforce the importance of reviewing the timing of when expenditures are incurred, to ensure they are recorded in the appropriate fiscal year. Anticipated completion date: November 2023

View Audit 29327

Finding 28706 (2022-002)

Material Weakness 2022

Kingsley-Pierson Community School District

IA

Internal Control / Segregation of Duties

The District has a limited amount of resources although our employees have separate responsibilities as listed below: 1) Cash: We have three secretaries who initiate cash receipts. The SBO reconciles and posts any cash receipts. Disbursement transactions are created with a PO system, approved by th...

The District has a limited amount of resources although our employees have separate responsibilities as listed below: 1) Cash: We have three secretaries who initiate cash receipts. The SBO reconciles and posts any cash receipts. Disbursement transactions are created with a PO system, approved by the Supervisor, Principals, Superintendent or the Board of Education. 2) Investments: Any deposits into the ISJIT lunch accounts are recorded by the Secretaries into the student?s JMC account. Any transfers between accounts including savings, checking and ISJIT are initiated the SBO and approved by the Superintendent. 3) Receipts: Any deposits are prepared and reconciled to the deposit slip and accounting software by the secretaries before taken to the bank. Any State deposits made directly to the bank accounts are posted by the SBO. Once deposits are reconciled by the secretaries, the SBO reconciles the bank deposit to the bank statement and posts the transactions. 4) Capital Assets: Capital Assets are approved by the Board of Education initially, then purchased through the PO process and paid through the accounting software. Reconciling of Assets are reconciled the SBO. 5) Wire Transfers: Wire transfers are initiated by creating a payable check to a vendor, and then the Superintendent approves the wire transfer. 6) Computer Systems: The District utilizes one accounting system, Software Unlimited. This system controls all data input and output for the General Ledger, Payroll, Accounts Payable and Fixed Assets. 7) School lunch program: We have three secretaries receive payments, process and reconcile lunch receipts for the lunch program. These receipts are posted by the SBO. The lunch secretary prepares the State reimbursement for student lunches and the SBO posts the State payments. 8) Journal Entries: Journal entries are prepared and posted by the SBO. In the future, the Superintendent or one of Board members may approve for audit purposes.

View Audit 29430

Finding 28705 (2022-002)

Material Weakness 2022

St. Ann's Home for the Aged

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services St. Ann?s Home for the Aged respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully's Trail Pittsford, N...

CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services St. Ann?s Home for the Aged respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully's Trail Pittsford, New York 14534 Audit period: January 1, 2022 - December 31, 2022 The findings from the 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Kevin Brown, CFO is responsible for implementing the corrective action plans noted below, which are anticipated to be complete by June 30, 2024. FINDINGS - MAJOR FEDERAL AWARDS PROGRAM MATERIAL WEAKNESS Finding 2022-002 Recommendation: We recommend that the Home maintain documentation that details they incurred enough lost revenue to continue to qualify for the full amount of the funding, even though reporting elements in the Period 4 indicated the funding was used to cover expenses. Action Taken: St. Ann?s will clearly reflect the purposes of funding on any further required reporting. All relevant records will be maintained to reflect lost revenue.

View Audit 28842

Finding 28702 (2022-002)

Material Weakness 2022

School District of the City of Wyandotte

MI

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

Re: Government Auditing Standards Findings - Year Ending June 30, 2022 - This construction project was posted o the Bid4Michigan site. The bid posting is very specific outlining the components each bidder must follow, including prevailing wages. Unfortunately, the prevailing wage requirement was no...

Re: Government Auditing Standards Findings - Year Ending June 30, 2022 - This construction project was posted o the Bid4Michigan site. The bid posting is very specific outlining the components each bidder must follow, including prevailing wages. Unfortunately, the prevailing wage requirement was not checked as a requirement for this particular job. Requirements normally specific to public school districts carries forward to the specifications issued by our architects, which did not happen this time. We will not miss this requirement in the future, as it is very standard. Completion date: immediate

View Audit 28808 Questioned Costs: $1

Finding 28699 (2022-001)

Material Weakness 2022

Rs Eden

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.33

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization erroneously repo...

Finding 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Federal Award Number and Year: Period 4 TIN #411948604 CFDA #93.498 Finding Summary: The Organization erroneously reported $226,571 in expenses on the Period 4 Department of Health and Human Services special report. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Corrective Action Plan: A policy will be developed outlining the controls to be followed for filing reports with Federal Agencies. This policy will reflect the procedures needed for proper internal controls to provide assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Anticipated Completion Date: 12/31/23

View Audit 28806

Finding 28690 (2022-004)

Significant Deficiency 2022

Rs Eden

MN

Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Finding Summary: The Organization claimed a portion of expenses that benefited the period outside of the period of performance which was November 1, 2021 to Octob...

Finding 2022-004 Federal Agency Name: Department of Housing and Urban Development Program Name: Continuum of Care Program CFDA #14.267 Finding Summary: The Organization claimed a portion of expenses that benefited the period outside of the period of performance which was November 1, 2021 to October 31, 2023. During our testing, there was no documentation of review and approval of expenses for a portion of the sample selected. Responsible Individuals: Caroline Hood, President & CEO Paul Puerzer, Chief Financial Officer Jessica Johnson, VP of Assets & Operations Corrective Action Plan: Management will review the current active review process and implement a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: 12/31/2023

View Audit 28806

Finding 28683 (2022-001)

Material Weakness 2022

Indain Wells Valley Airport District

CA

Material Weakness Internal Control / Segregation of Duties

Financial duties are segregated to the extent fiscally possible at the District. Because of the small size of the staff, the District acknowledges the lack of segregation of duties, but notes that with the limited available staff that it is comfortable with the controls as presently operating.

View Audit 28793

Corrective Action Plans

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