Corrective Action Plans

Finding 21887 (2022-001)

Significant Deficiency 2022

Vna Health Care

IL

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

2022-001 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527; Condition: VNA did not have family size and patient income information on file in order to demonstrate the proper sliding fee scale assigned to three patient encounters. Recommendation: Management should consider increasi...

2022-001 Health Centers Cluster ? Assistance Listing No. 93.224 and 93.527; Condition: VNA did not have family size and patient income information on file in order to demonstrate the proper sliding fee scale assigned to three patient encounters. Recommendation: Management should consider increasing the frequency of its self-reviews of patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the collection and verification of patient information for each patient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? Registration management to review workflow for entering and identifying patient slide fee scale into EMR with each team member. ? Additional training given to staff members to mitigate the data entry errors within the system. ? Random daily, weekly and monthly audits will be performed to ensure compliance with our policy Name(s) of the contact person(s) responsible for corrective action: Jim Hojnacki Planned completion date for corrective action plan: Completed: Review of workflow with each team member Ongoing: Daily, weekly and monthly quality review for each registration staff member

View Audit 21778

Finding 21876 (2022-003)

Significant Deficiency 2022

Cambria-Friesland School District

WI

Reporting Internal Control / Segregation of Duties

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 19070

Finding 21875 (2022-002)

Significant Deficiency 2022

Cambria-Friesland School District

WI

Internal Control / Segregation of Duties

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effecti...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effective to add staff to achieve proper segregation of duties. Anticipated Completion Date ? This action will be ongoing.

View Audit 19070

Finding 21874 (2022-002)

Significant Deficiency 2022

The West Virginia Humanities Council, Inc.

WV

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In Februar...

FEDERAL AWARD FINDINGS 2022-002 - ALLOWABILITY Recommendation: We recommend that the Council implement controls to ensure that expenditures are properly reviewed and approved before being charged to a federal award and that adequate supporting documentation is maintained. Action Taken: In February 2023, the current Fiscal Officer received formal training from the National Endowment for the Humanities' grants management staff on allowable costs and proper documentation procedures for federal grants and grant-making entities, under 2 CFR 200. The Fiscal Officer and all staff involved with federal grants subsequently reviewed the Council's internal procedures, to ensure that all expenditure paperwork is received, approved, and filed with the grant documentation.

View Audit 20152 Questioned Costs: $1

Finding 21872 (2022-003)

None 2022

Brillare Beauty Institute, INC

TN

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

FINDING 2022-003: Under awarded Federal Direct Subsidized Loan A. Comments on Findings and Recommendations: In response to the under awarded Direct Subsidized Loan, Brillare Beauty Institution agrees with the Single Audit Finding 2022-002. B. Actions Taken or Planned: Brillare Beauty Institute has r...

FINDING 2022-003: Under awarded Federal Direct Subsidized Loan A. Comments on Findings and Recommendations: In response to the under awarded Direct Subsidized Loan, Brillare Beauty Institution agrees with the Single Audit Finding 2022-002. B. Actions Taken or Planned: Brillare Beauty Institute has resolved the 2021-2022 award year regarding the under awarded Direct Subsidized loan. The 2021-2022 financial aid award year was re-opened and the under award loan amount was reallocated from Direct Unsubsidized to Direct Subsidized in Common Origination and Disbursement. Brillare Beauty Institute hired an additional Financial Aid Officer in February 2022 to help with administering the Title IV Direct Loan program. At the time of this error, training of the new employee was still in process. Also, Brillare Beauty Institute has contracted with a new 3rd Party Financial Aid Servicer as of December 2022 and as part of this transition, both reviewed and strengthened our Federal Direct Loan policies and procedures.

View Audit 20936

Finding 21870 (2022-001)

Material Weakness 2022

Lehigh County Housing Authority

PA

Questioned Costs HUD Housing Programs Material Weakness

Corrective Action Plan For the year ended December 31, 2022 U.S. Department of Housing and Urban Development: The Lehigh County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Novogradac & Company, LLP Certified Publi...

Corrective Action Plan For the year ended December 31, 2022 U.S. Department of Housing and Urban Development: The Lehigh County Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2022. Auditor: Novogradac & Company, LLP Certified Public Accountants 1144 Hooper Avenue, Suite 203 Toms River, New Jersey 08753 The findings from the December 31, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Financial Statement Findings There were no findings relating to the financial statements which are required to be reported in accordance with Government Auditing Standards. Federal Award Findings and Questioned Costs Finding 2022-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Catalog Numbers: 14.871 Noncompliance ? N. Special Tests and Provisions ? Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Condition: Based upon inspection of the Authority?s files and on discussion with management, there were units that were not reinspected within the biennial reinspection period of two (2) years. Finding 2022-001: (continued) Context: There are approximately 1,043 Section 8 Housing Choice Vouchers units. Of a sample size of twenty-three (23) tenant files, five (5) biennial inspections were not completed in a timely manner. Our sample size is statistically valid. Known Questioned Costs: $42,870 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of a software error. Effect: The Section 8 Housing Choice Vouchers Program is in material non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority accepts the recommendation of the auditor, and will make the several changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Views of responsible officials and planned corrective action: Helen Khouli, HCV Program Coordinator, is responsible for implementing this corrective action by December 31, 2023.

View Audit 20759 Questioned Costs: $1

Finding 21868 (2022-001)

None 2022

Midwives College of Utah

UT

Questioned Costs Student Financial Aid Eligibility

A. Comments on Findings and Recommendations: 2022-001 - Missing Proof of Loan Entrance Counseling. It seems that the student may not have completed entrance counseling. When this student started, MCU was contracted with Weber as its Third- Party Servicer who used to check entrance counseling before ...

A. Comments on Findings and Recommendations: 2022-001 - Missing Proof of Loan Entrance Counseling. It seems that the student may not have completed entrance counseling. When this student started, MCU was contracted with Weber as its Third- Party Servicer who used to check entrance counseling before processing our students. Since 2020, MCU has been contracted with Campus Ivy whose platform now requires the Financial Aid Department to upload the entrance counseling proof before processing can occur. B. Actions Taken or Planned: 2022-001 - Missing Proof of Loan Entrance Counseling. The student in question has now performed the required Entrance Counseling. Since May 2020, MCU's updated entrance counseling process with Campus Ivy has helped mitigate a risk of gaps with regard to the completion of entrance counseling. MCU will perform an internal review on current students enrolled before May 2020 to ensure entrance counselings are complete.

View Audit 18645 Questioned Costs: $1

Finding 21862 (2022-003)

Significant Deficiency 2022

South Central Dakota Regional Council

ND

Reporting Internal Control / Segregation of Duties

2022-003 Contact Person Traci Redlin, Project Manager Corrective Action Plan The Council recognizes the deficiency and will immediately take the appropriate steps to ensure accurate reporting going forward. Completion Date The Council will implement immediately.

View Audit 19330

Finding 21858 (2022-005)

Significant Deficiency 2022

Turtle Mountain Public Utilities Commission

ND

Reporting Significant Deficiency Program Income

Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant reporting. Completion Date ? 12/31/2022

View Audit 19216

Finding 21855 (2022-001)

Material Weakness 2022

Mississippi Valley Fair Inc.

IA

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Mississippi Valley Fair respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of the public accounting firm: Olsen Thielen & Co., Ltd. 300 Prairie Center Drive, Suite 300 Eden Prairie, MN 55344 Current Findings on the Schedule of Findings, ...

Mississippi Valley Fair respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of the public accounting firm: Olsen Thielen & Co., Ltd. 300 Prairie Center Drive, Suite 300 Eden Prairie, MN 55344 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2022 -001 COVID-19 Shuttered Venue Operators Grant Program Recommendation ? The Organization should continue to monitor expenditures to ensure they are recorded in the correct period and incorporate monitoring for unusual transactions, in addition they should monitor and incorporate procedures to ensure controls are in place and operating effectively. Comments on the Recommendation - Management acknowledges the material weakness and is in the process of creating written control policy and procedures that will be in place if they ever receive federal awards in the future. Action Taken ? Management is in the process of creating written internal control policies and procedures and expects to have this process completed by April 1st 2023. Corrective Action Plan prepared by: Name: Shawn Loter Position: General Manager Telephone Number: 563-326-5338

View Audit 19027

Finding 21853 (2022-002)

Significant Deficiency 2022

Allegheny County Industrial Development Authority

PA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices...

Finding 2022-001: Segregation of Duties / Internal Control Industrial Development Authority Corrective Action Plan: The following procedures have been implemented to improve controls and segregation of duties. 1. Each Accountant has been assigned an authority for monitoring and invoicing. Invoices are sent on the first of the month. The Auditor or Sr. Finance Manger will monitor Quickbooks to ensure invoices are prepared timely and efforts are made for collection. 2. Loan receivable detail including amortization schedules and payment schedules will be maintained monthly and reconciled to Quickbooks each month. 3. Interfund activity will be recorded timely and reconciled monthly. The Sr. Manger or Auditor will review monthly. 4. Only the Auditor or Sr. Finance Manger will make journal entries. Finding 2022-002: Allowable Costs/Cost Principles and Reporting Industrial Development Authority Corrective Action Plan: 1. To prevent incorrect interest rates in the future, a loan process flow document [Exhibit C] has been created. The project and division manager will use this tool prior to drafting an offer letter, which serves as the first official offering of a fixed rate. Rates will be checked again prior to closing. If at this time, the rate is different then what was provided in the offer letter, the division manager will seek approval from EDA. Please see table included in the corrective action plan. 2. Business Development, Finance, and the Deputy Director have set up monthly loan monitoring meetings. Additionally, Business Development staff will send out annual specific requests for loan monitoring materials for all active loans, on top of the monthly reminders already sent with invoices. 3. ACED Business Development will work with ACED Finance to perform a monthly reconciliation to ensure cash balances are reported accurately and timely in all systems. 4. Federal reports are now being prepared by the Manager of Business Development and reviewed by the Sr. Finance Manager, the Assistant Director, and the Deputy Director before submission with an approval memo tracking their review. Reports are now current and were submitted on time for June 30, 2023. Please contact me with questions or concerns regarding the corrective action plans. Sincerely, Simone McMeans Authorized Designate

View Audit 18644

Finding 21851 (2022-004)

Significant Deficiency 2022

Archdiocese of St. Louis

MO

Subrecipient Monitoring Reporting Significant Deficiency

Finding No. 2022-004 Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Child Center~Marygrove Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Marygrove CFO will create electronic folders on our system that include subfolders for eac...

Finding No. 2022-004 Significant Deficiency Personnel Responsible for Corrective Action: Teri Gregory, CFO of Child Center~Marygrove Anticipated Completion Date: March 31, 2023 Corrective Action Plan: Marygrove CFO will create electronic folders on our system that include subfolders for each report filed. The subfolder will contain all reports and correspondences used to create the required filing. Once the filing is created it will be forwarded to the CEO or the CFOO of Catholic Charities (CFOO) for review prior to submission. Once the CEO or CFOO approves the report, the filing will be finalized in the PRF Reporting Portal. A copy of the final report and copies of all emails related to the review will be retained in the corresponding subfolder.

View Audit 27933

Finding 21841 (2022-003)

Material Weakness 2022

St Elmo Cusd 202

IL

Special Tests & Provisions Internal Control / Segregation of Duties

03-026-2020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with f...

03-026-2020-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 003_ Condition: District personnel were unaware of their requirement to ensure that employees of vendors used on projects exceeding $2,000 and paid with federal funds were paid prevailing wage rates. Plan: Annually District personnel should read the 2 CFR Part 200, Appendix XI, Compliance Supplement for all federal programs received by the District to ensure they are aware of all applicable compliance requirements. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Travis Portz Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2023.

View Audit 24897

Finding 21838 (2022-003)

Significant Deficiency 2022

Park Board of Trustees of the City of Galveston

TX

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

The procedure of maintaining appropriate evidence of approval prior to submitting quarterly reports and requests for reimbursement to the grantor will be implemented in fiscal year 2023.

View Audit 23063

Finding 21837 (2022-002)

Significant Deficiency 2022

Simeanna Iii, Inc.

WI

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

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 fin...

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: Theresa Bertram Planned completion date for corrective action plan: April 2023

View Audit 21573

Finding 21803 (2022-004)

Significant Deficiency 2022

Beloit College

WI

Special Tests & Provisions Student Financial Aid Reporting § 200.303

Finding 2022-004-- Inaccurate Program Data to NSLDS Management Response: Beloit College?s IT and Registrar?s Office identified the issue in the software system causing the incorrect dates to populate and are working to correct it. Because the Registrar pulls the program information out of the soft...

Finding 2022-004-- Inaccurate Program Data to NSLDS Management Response: Beloit College?s IT and Registrar?s Office identified the issue in the software system causing the incorrect dates to populate and are working to correct it. Because the Registrar pulls the program information out of the software system, the correct information will be provided as soon as the software issue is remedied. After the software issue is fixed, the Financial Aid Office will audit program level data for accuracy no less than once per semester. Anticipated Completion Date March 1, 2023 Contact Person: Betsy Henkel, Director of Financial Aid henkelb@beloit.edu, 608-363-2662

View Audit 20218

Finding 21786 (2022-001)

Material Weakness 2022

Meridian Public Schools

MI

Cash Management School Nutrition Programs Material Weakness

October 29, 2022 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2022-001 ? Excess Fund Balance in Food Service Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $213,867....

October 29, 2022 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2022-001 ? Excess Fund Balance in Food Service Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $213,867.22. Corrective Action to Be Taken: The District is updating their Spenddown Plan for the excess fund balance. The Food Service Director and the Assistant Superintendent have already identified areas where there are needs for upgrades or enhancements needed. Over the next few months the Excess Fund Balance will get used to improve the Food Service Program. Responsible Parties for Implementation of Corrective Action: Food Service Director with follow up by the Assistant Superintendent. Date of Anticipated Completion of Corrective Action: The corrective action plan was immediately implemented during the fall of 2022. Sarah M. Glann Assistant Superintendent

View Audit 19639

Finding 21784 (2022-002)

Significant Deficiency 2022

Northwestern Memorial Healthcare

IL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-002 ? Reporting Information of the federal program: Federal Grantor: United States Department of Hea...

Finding 2022-002 ? Reporting Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Provider Relief Fund Reporting Entity: Northwestern Memorial Healthcare Group Tax Identification Number (TIN): 364724966 Federal Award Period of Performance: 01/01/2020?06/30/2022 (Period 3) Views of responsible officials and planned corrective actions: Management will add additional peer review for the out of period adjustments to ensure reported amounts align with financial reporting for net patient service revenue. Responsible Official: Paal Braathen, Finance Director Completion date: May 17, 2023

View Audit 19457

Finding 21783 (2022-001)

Significant Deficiency 2022

Northwestern Memorial Healthcare

IL

Cash Management Eligibility Period of Performance

Finding 2022-001 ? Activities Allowed or Unallowed and Eligibility Information of the federal program: Federal Grantor: United States Department of Health and ...

Finding 2022-001 ? Activities Allowed or Unallowed and Eligibility Information of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 HRSA COVID-19 Claims Reimbursement for the Uninsured and the COVID-19 Coverage Assistance Fund Federal Award Numbers: Various Federal Award Period of Performance: 09/01/2021?04/05/2022 Views of responsible officials and planned corrective actions: Management made the adjustments to the report script to ensure all uninsured COVID-19 patient accounts eligible for reimbursement by HRSA are captured for management review and includes accounts with a zero balance and/or have a closed status. The corrective action plan was implemented and in place by December 31, 2021 shortly after the 8/31/2020 Uniform Guidance audit was completed on November 29, 2021. The adjustments will ensure that claims completed after December 31, 2021 are captured. Responsible Official: Michael Mullen, Vice President Revenue Cycle Completion date: December 31, 2021.

View Audit 19457

Finding 21777 (2022-002)

Material Weakness 2022

Berwick Area School District

PA

Reporting Internal Control / Segregation of Duties Material Weakness § 200.516

FINDING 2022-002 Federal Awards MANAGEMENT RESPONSE: The Berwick Area School District agrees with the finding. As stated with the first finding The District went through a change in Business Managers and additional guidance was needed. The Business Office continues to enhance year-end closing p...

FINDING 2022-002 Federal Awards MANAGEMENT RESPONSE: The Berwick Area School District agrees with the finding. As stated with the first finding The District went through a change in Business Managers and additional guidance was needed. The Business Office continues to enhance year-end closing procedures with the intent of accurately capturing the District?s financial position and activity for the fiscal year end prior to the audit engagement. The district will enhance the procedures with the preparation of the Schedule of Expenditures of Federal Awards to ensure completion in a timely manner. The District will continue to utilize its resources throughout the fiscal year to minimize audit adjustments required. INDIVIDUAL RESPONSIBLE: Superintendent, Business Manager ANTICIPATED COMPLETION DATE: June 30, 2022

View Audit 19407

Finding 21760 (2022-001)

Material Weakness 2022

Clayton Ridge Community School District

IA

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-001 The District has insufficient segregation of duties over the receipts and disbursements process. See response and corrective action plan at 2022-001.

View Audit 27497

Finding 21721 (2022-001)

Significant Deficiency 2022

Southern Illinois Healthcare Enterprises, Inc.

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: In the report submitted to the Health Resources & Services Administration (HRSA) PFR Reporting Portal for reporting Period 1 for Southern Illinois Hospital Services (SIHS), the Corporation indicated that SIHS is the parents of Southern Illinois Medical Services (SIMS), and that SIHS is repo...

Finding: In the report submitted to the Health Resources & Services Administration (HRSA) PFR Reporting Portal for reporting Period 1 for Southern Illinois Hospital Services (SIHS), the Corporation indicated that SIHS is the parents of Southern Illinois Medical Services (SIMS), and that SIHS is reporting on SIM's general distribution payments. The SIHS PFR report for Period 1 included the revenue form SIMS in the lost revenue calculations. SIMS also submitted a report to HRSA in the PFR portal for Period 1 targeted distributions under SIMS's TIN. The SIMS lost revenue calculation included the same SIMS revenue that was reported by SIHS. Corrective Actions Taken or Planned: Name of person responsible for corrective action: Warren Ladner Title: Vice President/CFO/Treasurer. There will be a review process put into place in which 2 individuals will be involved in the collection and submission of data into the PRF portal. The review will include all back-up files used for summarizing the data as well as source documents as applicable. As the final step, once data is input into the portal by the person responsible for submission, it will be saved and put into format so that the separate reviewer can verify its accuracy prior to final submission to HRSA. Expected completion date: The corrective action plan is expected to be completed by September 30, 2022.

View Audit 20122

Finding 21717 (2022-004)

Significant Deficiency 2022

Athens Alliance Coalition, Inc.

GA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-004 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement an employee Payment Statement in each employee file (see attached Employee Payment Statement). Proposed Completion Date: The Board will implemen...

2022-004 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement an employee Payment Statement in each employee file (see attached Employee Payment Statement). Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.

View Audit 20742

Finding 21715 (2022-002)

Material Weakness 2022

Athens Alliance Coalition, Inc.

GA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

2022-002 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately begin using paper checks and limit the use of the debit card to emergencies using dual approval for purchases. Debit card transactions will be reported to ...

2022-002 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately begin using paper checks and limit the use of the debit card to emergencies using dual approval for purchases. Debit card transactions will be reported to the Finance Committee for review and comment. Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.

View Audit 20742

Finding 21714 (2022-001)

Material Weakness 2022

Athens Alliance Coalition, Inc.

GA

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

2022-001 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement procedures to segregate duties to the extent possible with available resources. The Board of Directors plans to create a Finance Committee, compr...

2022-001 Name of contact person: Brent Temple, Board Chair Corrective Action: Management concurs with this finding. Management will immediately implement procedures to segregate duties to the extent possible with available resources. The Board of Directors plans to create a Finance Committee, comprised of 3 members, 2 standing members and one alternate to monitor spending and approve disbursements. The Finance Committee will report expenditures to the Board of Directors each month. Proposed Completion Date: The Board will implement the above procedure at their June 3, 2023 meeting.

View Audit 20742

Corrective Action Plans

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