Corrective Action Plans

Finding 33561 (2022-001)

Significant Deficiency 2022

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(...

Corrective Action Plan for University of San Diego Audit finding 2022-001 FINDING 2022-001 ? Special Tests and Provisions ? Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance "See Corrective Action Plan for chart/table" Criteria ? Direct Loan, 34 CFR section 685.309(b)(2)(i): An institution is required to notify the Department of Education within 30 to 60 days (depending on the method of communication) if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of a student who enrolled at that school but has ceased to be enrolled on at least a half-time basis. Condition/Context ? A sample of 34 federal aid recipient students were selected from system generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2021-2022 academic year. The enrollment information and withdrawal, address change, or graduation date per the University?s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. An exception was noted whereby the permanent physical address change for 1 student was not reported within the required timeframe to the NSLDS. Effect ? The NSLDS database did not include accurate information until the point at which it was corrected. This information is utilized by Department of Education, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Cause ? The University of San Diego contracts with a third-party intermediary to transmit enrollment information to NSLDS. Ultimately, the University of San Diego is responsible for the accuracy and timeliness of its reporting, regardless of whether it uses a third party. For the exceptions noted above, the student status change was not reported within the required time frame or not correctly reported due to the University of San Diego not having effective internal controls established to prevent or detect and correct the non-compliance in a timely manner. Repeat finding ? This is a repeat finding. See 2021-001 Recommendation ? The auditors recommend the University of San Diego revise its policies to establish a requirement that the list of graduates submitted to NSLDS be reviewed prior to and after being submitted to the NSLDS. We also recommend the University of San Diego establish an internal control to identify and report status changes prior to the established deadline. Corrective action plan - Management concurs with this finding. This student had a permanent physical address change before we implemented the change in the process described in finding 2021-001. During the 2021 audit, we identified that the exception to the timeframe for reporting a permanent physical address update was due to an incorrect parameter in the report used to provide the data as a result of employee turnover in the Registrar?s Office. Management amended the report parameters to correctly report students who make permanent physical address changes and believes these enhancements will be sufficient to prevent future errors. Anticipated completion date: Completed on October 15, 2021 Persons responsible: Elizabeth Silva, University Registrar

View Audit 33924

Finding 33552 (2022-005)

Significant Deficiency 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possib...

Segregation of Duties Auditors? Recommendation: The Authority should continue to obtain involvement from its Board of Directors in reviewing monthly financial reports and approving expenditures. Grantee Response: The Authority has tried to maintain as much segregation of duties as physically possible and in instances of not being able to achieve such segregation, has implemented detective procedures as recommended by our external auditors. The Authority believes these procedures will reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. The Authority will continue to review how accounting functions are assigned and consider implementing further detective internal control procedures to help mitigate the risk.

View Audit 31061

Finding 33551 (2022-004)

Material Weakness 2022

Transit Authority of Warren County

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journ...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Grantee Response: Transit Authority of Warren County has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, we acknowledge our responsibility for the financial statements and have the ability to make informed judgments on those financial statements. Management expects that it will continue to outsource the preparation of the annual financial statements to its audit firm as this is the most cost effective manner to produce this information.

View Audit 31061

Finding 33550 (2022-004)

Significant Deficiency 2022

Metropolitan Economic Development Association

MN

Questioned Costs Reporting Significant Deficiency § 200.303

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented r...

Single Audit Finding 2022-004 Federal Agency Name: Department of Treasury Program Name: Community Development Financial Institutions (CDFI) Fund Program CFDA #21.024, Award 21RRP056335 Finding Summary: The internal control structure is not designed in a manner to implement of a formally documented review process. Responsible Individuals: Nelly Chick-Controller, Kevin Grafstrom-Accountant. Corrective Action Plan: The Organization is currently assessing its finance / accounting administration personnel positions and departmental structure for current and future operations and control function needs ? including the enhancement of segregation of duties. It is anticipated that the assessment and resulting implementation will be completed by December 31, 2023. Anticipated Completion Date: December 31, 2023

View Audit 36672

Finding 33542 (2022-001)

Significant Deficiency 2022

The Healing Lodge of the Seven Nations

WA

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included...

Person responsible for the corrective action: Rachel Pelkey, SHRM-CP, Human Resources Director The Healing Lodge of the Seven Nations 5600 E. 8th Ave. Spokane Valley, WA. 99212 Email: rachelp@healinglodge.org Phone: 509.795.8368 Condition: During testing, the following was noted to not be included in employee file or provided by client: Checklist for Employee File form for 5 out of 12 samples. Personnel Action Notices for 3 out of 12 samples. Drug Screenings for 2 out of 12 samples. Background checks for 4 out of 12 samples. Corrective Action: The Healing Lodge has experienced turnover throughout its organization including the Human Resources Department. During 2022 the Healing Lodge had problems with keeping the Human Resources department properly staffed, and such, the various filing requirements had not been met. The Healing Lodge is currently staffed with two Human Resources Professionals who are both well qualified. The Healing Lodge Compliance Officer did an internal audit of the files prior to the financial audit during a transition of one HR manager to another HR Director. It has taken time with the turnover to follow up on the findings of the internal audit and they are currently working on the corrections. In addition, to remain in compliance, the Healing Lodge?s Compliance Team will be doing quarterly Human Resources File Compliance testing to ensure that the files are kept in compliance at all times. Anticipated date of completion: September 18, 2023

View Audit 33843

Finding 33502 (2022-001)

Material Weakness 2022

Okanogan School District No. 105

WA

Subrecipient Monitoring Questioned Costs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 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 Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 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 controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District administration will obtain and include required Davis-Bacon Act contract language to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in future federally funded projects. Anticipated date to complete the corrective action: May 2023 Page

View Audit 33885

Finding 33470 (2022-001)

Significant Deficiency 2022

Child & Adolescent Behavioral Health

OH

Internal Control / Segregation of Duties Questioned Costs Reporting

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The f...

Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: Child and Adolescent Behavioral Health management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. It was also recommended that Child and Adolescent Behavioral Health management review this reporting submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. Name(s) of the contact person(s) responsible for corrective action: Pam Lung, CFO Planned completion date for corrective action plan: December 2022 If the Federal Audit Clearinghouse or Department of Health and Human Services has questions regarding this plan, please call Pam Lung at 330-454-7917 ext. 163.

View Audit 32851

Finding 33467 (2022-002)

Significant Deficiency 2022

Unified School District #244

KS

School Nutrition Programs Cash Management Reporting

Corrective Action Plan - 55 - January 25, 2023 Cognizant or Oversight Agency for Audit Unified School District #244 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O....

Corrective Action Plan - 55 - January 25, 2023 Cognizant or Oversight Agency for Audit Unified School District #244 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the January 25, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 ? Misreported Checks Condition: During our review of Accounts Payable, it was noted that the use of split checks led to a check number designated for supplies being used to pay a different vendor for payroll taxes. Recommendation: Procedures should be implemented the only allow for check numbers to be used for one vendor only and those encumbered funds that aren?t fully spent be credited back to the original funds. Action Taken: Split checks will no longer be used and all current outstanding split check numbers have been reviewed in the accounting software to ensure that the checks have only been written to the appropriate vendor and that those outstanding split checks were only used on the appropriate vendors as stated in the original purchase order. Anticipated Completion Date: February 2023 Finding: 2022-002 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered in one month three meals were over reported and six meals the second month were over reported. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. - 56 - Action Taken: We are in agreement and since the 2022 fiscal audit took place, the District has updated their processes to include a review of all count sheets to ensure that the correct number of meals are being submitted for reimbursement. Anticipated Completion Date: October 24, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Christy Hess, Business Manager/Board Clerk, at (620) 364-8478. Sincerely Unified School District #244 Unified School District #244

View Audit 31822

Finding 33460 (2022-001)

None 2022

Facts-Sunrise, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties

D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Fi...

D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding Facts-Sunrise, Inc., Project NO. 016-HD-017, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Findings: Finding 2022-001 Condition: (1) no application in file; (1) no citizenship status form. Recommendation: Management should correct the files in error. Response: Management has corrected the files in error. Thank you. Regards, Charles M. Lynch Finance Director and Responsible Party

View Audit 28758

Finding 33444 (2022-002)

Material Weakness 2022

Bethesda University

CA

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The University evaluated and updated its internal control monitoring procedures so that the procedures will be properly followed and documented. The University have two basic categories of internal control ? preventive and detective. An effective internal control system will have both types as ea...

The University evaluated and updated its internal control monitoring procedures so that the procedures will be properly followed and documented. The University have two basic categories of internal control ? preventive and detective. An effective internal control system will have both types as each serves a different purpose. Preventive controls aim to decrease the chance of errors and fraud before they occur. Preventive controls are essential because they are proactive and focused on quality. Preventive controls include pre-approval of actions and transactions, access controls, employee screening and training etc. To protect those who handle finances from mistakes, false accusations or temptations, the following procedures have been enacted. Bethesda University checks require at least one signature. Money received from students is recorded in two places on the computer: QuickBooks (accounting software program), and Populi (school management system). In each transaction, money is received and recorded by the accountants. Bank deposits are conducted by the accountants, and all deposit records are kept in a binder with copies of all deposit slips and canceled checks. Once a month, the accountant does bank reconciliation by comparing QuickBooks records with bank stubs, bank statements, cleared checks, and monthly payment records. The expenditures are categorized in the appropriate budget category. Detective controls are designed to find errors or problems after the transaction has occurred. Detective controls are essential because they provide evidence that preventive controls are operating as intended, as well as offer an after the fact chance to detect irregularities. Detective controls include monthly reconciliations of departmental transactions, reviewing organizational performance, physical inventories. The University makes sure that the internal control over the accounting process and the federal awards and institutionally and adequately operate monitoring activities to monitor the internal control system over compliance. The Finance Committee at Bethesda University is responsible for the review, and the quality assurance. Person Responsible for Corrective Action Plan: Sheng Wang, Chief Financial Officer Anticipated Date of Completion: June 30, 2023

View Audit 28952

Finding 33381 (2022-001)

None 2022

Edp University of Puerto Rico, Inc.

PR

Student Financial Aid Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of t...

The institution has reinforced its R2T4 internal training program and continues to monitor module program withdrawals to detect and proceed promptly with any deviation to the application of the regulations for this purpose. Presently we have not found any further deficiencies in the application of the R2T4 module process and will continue to enforce our retraining program to capture any deficiency on time and to be confident that any new staff member with incidence in the calculation of this process is properly trained and validated by our internal control staff

View Audit 28500

Finding 33378 (2022-002)

Significant Deficiency 2022

Health Partners Initiative

NE

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FS...

Finding 2022-002: Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Corrective Action Planned: The Organization was not able to gain login access to process the required FFATA first-tier subawards reporting timely. Accurate and functioning access to the FSRS system has since been obtained, calendar reminders have been set and a central reporting schedule has been established to ensure better monitoring of and compliance with reporting requirements of award agreements. The Organization has reviewed FFATA reporting requirements and has adopted a procedure to ensure such reporting is completed as required. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33377 (2022-001)

Significant Deficiency 2022

Health Partners Initiative

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timin...

Finding 2022-001: Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Organization updated their time study evaluations in response to the last single audit to increase the frequency of time study evaluations. However, because of the timing of the last audit being completed in the second quarter of the Organization?s fiscal year, it was found the first quarter of the fiscal year did not reflect the updated procedures. In response to the audit recommendation to increase in the frequency and formality of the time study evaluation and audit trail documentation, the Organization has adopted a more frequent schedule to consistently evaluate staff time through formally documented time study evaluations and will regularly adjust charged salary allocations to ensure a clear connection between time study results and allocation of costs within the Organization?s accounting system. Anticipated Completion Date: June 30, 2023 Responsible: Management and Board of Directors.

View Audit 29562

Finding 33373 (2022-002)

Material Weakness 2022

Snohomish County

WA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

See Corrective Action Plan for chart/table

View Audit 34269

Finding 33370 (2022-001)

Material Weakness 2022

Cottage Health

CA

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to en...

Finding 2022-001 ? Internal control deficiency and noncompliance over reporting of lost revenues attributable to coronavirus in the HRSA PRF Reporting Portal (the ?Portal?). Condition: During our testing over reporting, we observed management did not have effective internal controls in place to ensure lost revenues reported in the Portal were not duplicated. This resulted in an overstatement of lost revenues reported in the Portal. Additionally, we noted two other errors in reporting of net patient service revenue in the Portal for 1 of 4 submissions. Current Status: In progress. Resolution: Management will change its methodology for amounts reported as lost revenues from Option i ? Actuals to Option iii ? Alternate Reasonable Methodology. Changing the methodology will allow management to restate lost revenues reported in the Portal and correct the amounts that were overstated. Management is also in the process of refining and implementing additional controls to ensure lost revenues are reported accurately. These controls will include detailed quarterly review by both the Cottage Health Director of Finance and the VP of Finance and Controller, of net revenue by financial class and provider. The Director of Finance and VP of Finance and Controller will also review and approve the amounts reported in the Portal prior to submission. Contact Person: Lawrence Thomas, Director of Corporate Finance Anticipated Completion Date: September 30, 2023

View Audit 37779

Finding 33369 (2022-001)

Significant Deficiency 2022

Berkeley Housing Authority

CA

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. Jam...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers program to ensure that established internal control policies are being followed on a timely basis. James Williams, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 30840 Questioned Costs: $1

Finding 33367 (2022-001)

Significant Deficiency 2022

Village Cooperative of Ames

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 36793

Finding 33366 (2022-001)

Significant Deficiency 2022

Rural Health, Inc.

IL

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs

CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? req...

CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS For the Year Ended August 31, 2022 FINDING NO. 2022-001: Ineffective Internal Controls over Sliding Fee Revenues Condition: During the compliance testing of the Uniform Guidance ?Special Tests and Provisions ? Sliding Fee Applications? requirements, we noted the following exceptions: ? For three (3) out of forty (40) sliding fee applications the annual income calculated was incorrect. Plan: Rural Health, Inc.?s (RHI) Director of Revenue Cycle and Chief Financial Officer will implement an additional step in the sliding fee application review process. Once RHI?s billing staff review the application for completeness, RHI?s Accountant will review and recalculate the patient?s household annual income to ensure patient is being placed in the correct discount level. This additional step in the review process will ensure that the sliding fee process is operating effectively and that the sliding fee policies and procedures are working properly. Anticipated Date of Completion: March 1, 2023 Name of Contact Person: Robert Odum, CFO

View Audit 35416

Finding 33344 (2022-005)

Significant Deficiency 2022

Titusville-Cocoa Airport Authority

FL

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

SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance repo...

SD 2022-005 PERFORMANCE REPORTS Management's Response: Acknowledges the audit finding and corrective action is in process. Management is currently working with our project management consultants requesting quarterly reports on active projects for timely filings with the FAA. Once performance reports are received, the reports will be reviewed by management and submitted on a quarterly and/or annual basis. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Daugherty, Director of Airports & Justin Hopman, Deputy Director of Airport Operations, & Christina Kinard, Deputy Director of Finance & Administration

View Audit 35858

Finding 33342 (2022-004)

Material Weakness 2022

Titusville-Cocoa Airport Authority

FL

Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs § 200.303

MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of t...

MW 2022-004 DISPOSITION OF GRANT-PURCHASED PROPERTY Management's Response: Acknowledges the audit finding and corrective action is in process. The Authority will review legal descriptions for real property and the source of funding used for the acquisition and will comply with any requirements of the grant(s) related to disposition of property or equipment acquired using federal or state grant funds. Implementation Timeline: FY 2022-2023 Responsible Parties: Kevin Dougherty, Director of Airports, Justin Hopman, Deputy Director of Operations, and Christina Kinard, Deputy Director of Finance & Administration

View Audit 35858

Finding 33334 (2022-001)

Significant Deficiency 2022

Gahanna-Jefferson Public School District

OH

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campu...

Finding Number: 2022-001 Planned Corrective Action: Accurate count of student meals Anticipated Completion Date: 08/01/2022 ? implementation date Responsible Contact Person: Megan Schweller, Food Service Supervisor Action Plan: To ensure accurate daily meal counts and recordkeeping, Infinite Campus, a new Point of Sale System, has been implemented into the Food Service Department, effective 08/01/2022. This system streamlines a more effective transaction process, as well as enables the department to better retain transaction histories on a daily, monthly, and yearly basis. Daily counts are recorded electronically through the system, thus eliminating the manual counting of student meals.

View Audit 31699

Finding 33333 (2022-001)

Significant Deficiency 2022

Village Cooperative of Lakewood

CO

Internal Control / Segregation of Duties Questioned Costs Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 30758

Finding 33327 (2022-001)

Material Weakness 2022

Ch'oosghai Community School Board of Education, Inc.

NM

Reporting Internal Control / Segregation of Duties

Finding Number: 2022-001 - Account Reconciliations Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has a new business manager and has hired an independent consulting firm to help with correct account reconcil...

Finding Number: 2022-001 - Account Reconciliations Responsible Persons: Business Manager, Ramona Antone-Nez Anticipated Completion Date: June 2023 Planned Corrective Action: The school has a new business manager and has hired an independent consulting firm to help with correct account reconciliations.

View Audit 35334

Finding 33326 (2022-002)

Significant Deficiency 2022

City of West Melbourne, Florida

FL

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

2022-002 Review of Reports Recommendation: We recommend the City retain documentation of the review of the quarterly reports required by the grantor. This can be accomplished through the use of an email from the City Manager indicating that his review has been completed and that the report has been ...

2022-002 Review of Reports Recommendation: We recommend the City retain documentation of the review of the quarterly reports required by the grantor. This can be accomplished through the use of an email from the City Manager indicating that his review has been completed and that the report has been approved for release to the grantor. Corrective Action: The City recognizes the requirement to document review of the quarterly reports and while quarterly reports were reviewed, documentation was not provided. Procedures have been changed so that documentation in the form of a written or electronic approval of the report will be retained. Responsible Parties: Candice Blake, Finance Director Anticipated Completion Date: September 30, 2023

View Audit 33079

Finding 33305 (2022-001)

Significant Deficiency 2022

The Ministry of Caring, INC

DE

Internal Control / Segregation of Duties

Corrective Action Plan: Initial and subsequent rent calculation will be completed by the Family Resource Coordinator. Family Resource Coordinator will submit to Program Director for review and sign off that it?s complete. Program Director will submit to grant compliance staff who will review and con...

Corrective Action Plan: Initial and subsequent rent calculation will be completed by the Family Resource Coordinator. Family Resource Coordinator will submit to Program Director for review and sign off that it?s complete. Program Director will submit to grant compliance staff who will review and confirm accuracy (and track on spreadsheet, additional step). Grant compliance staff will submit to Deputy Director of Programs tracking spreadsheet to confirm completion (new step). Will review rent calculation with all staff who does rent calculation at a minimum of six times each year. Contact Person Responsible for Corrective Action: John Bates, Deputy Director of Programs Anticipated Completion Date of Corrective Action: To begin immediately.

View Audit 29591

Corrective Action Plans

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