Corrective Action Plans

Finding 3578 (2022-001)

Significant Deficiency 2022

MA

Subrecipient Monitoring Internal Control / Segregation of Duties

The District has implemented a grants manual during fiscal year 2023. Additional efforts are expected to ensure grant budgets are amended in an appropriate timeframe. Management will evaluate additional enhancements to policies and procedures. Due to the timing of the current year audit, the Distric...

The District has implemented a grants manual during fiscal year 2023. Additional efforts are expected to ensure grant budgets are amended in an appropriate timeframe. Management will evaluate additional enhancements to policies and procedures. Due to the timing of the current year audit, the District expects implementation overall and implementation with the June 30, 2024 year end.

View Audit 5592

Finding 3517 (2022-002)

Significant Deficiency 2022

Northwestern Illinois Community Action Agency

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, N...

Action Taken: NICAA has parted ways with previous auditors, O’Connor & Brooks. NICAA has contracted with WIPFLI to standardize our internal controls and financial reporting. WIPFLI follows the Generally Accepted Accounting Principles (GAAP) standards more closely than previous auditors. In 2024, NICAA will be working with WIPFLI to update internal controls and financial recording policies and procedures. Management and the Board of Directors will remain involved in the financial affairs of Northwestern Illinois Community Action Agency by providing oversight and independent review of financial reporting and accounting procedures.

View Audit 5528

Finding 3501 (2022-004)

Significant Deficiency 2022

Barry County, Missouri

MO

Reporting Internal Control / Segregation of Duties Cash Management

The clerk is preparing and reporting COVID-19 funds and will work with the supervisor and treasurer to ensure correct reporting in the future. To be implemented in the next reporting cycle April 2024.

View Audit 5501

Finding 3497 (2022-005)

Material Weakness 2022

Mental Health America of Wisconsin, Inc.

WI

Cash Management Reporting Matching / Level of Effort / Earmarking

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitte...

• Condition: During testing of required financial reports and invoices, we noted differences in the amounts of expenses reported to grantors compared to actual expenses incurred during those periods. • Response Response MHA relies on our accounting representative to ensure that the invoices submitted to the accountant each week are added to the appropriate GL account to ensure the cost report reflects the correct amounts being reported to the grantors match the actual expenses incurred. • Planned Corrective Action: Again, monthly meetings reviewing the cost reports and GL together will reduce mistakes like this from MHA and the Accounting Rep. moving forward. MHA and the Accounting Rep will review the expenses being submitted for reimbursement together to ensure expenses incurred match the expenses being reported to the grantor.

View Audit 5476

Finding 3487 (2022-003)

Material Weakness 2022

High Sierra Area Health Education Center, INC

NV

Cash Management Internal Control / Segregation of Duties

In accordance with federal audit protocols, our organization underwent a rigorous evaluation administered by Jessica Sayles, CPA, representing the prestigious firm Houldsworth, Russo, and Co. for fiscal year 2021-2022. Specifically, the audit was conducted with a focus on our utilization of funds al...

In accordance with federal audit protocols, our organization underwent a rigorous evaluation administered by Jessica Sayles, CPA, representing the prestigious firm Houldsworth, Russo, and Co. for fiscal year 2021-2022. Specifically, the audit was conducted with a focus on our utilization of funds allocated under the ARP grant. This comprehensive audit revealed two distinct facets deserving of meticulous attention. Firstly, we are pleased to report that the examination of our direct expenditures under the ARP grant has yielded an impeccable record of financial stewardship. No anomalies, deficiencies, or discrepancies were identified in the management of these direct expenses. This outcome reaffirms our unwavering commitment to fiscal diligence in the administration of public funds. However, the audit did unveil an issue of significance, pertaining to our handling of indirect expenses and fringe rates. Ms. Jessica Sayles, discerned that our organization had inadvertently transgressed established regulations governing allowable indirect cost rates, particularly in relation to payroll and other miscellaneous expenses. This misapplication resulted in the disbursement of funds beyond the thresholds specified under the Uniform Guidance framework, consequently necessitating reimbursement to federal agencies. This disclosure is an acknowledgment of the audit findings and represents our steadfast commitment to forthrightness, transparency, and responsible financial management. We deeply respect the critical importance of precision and adherence to federal guidelines in matters of fiscal accountability, and we are dedicated to addressing these issues with utmost professionalism. Issue 1: Material Adjustments to the Financial Statements We acknowledge the discovery of material current and prior period adjustments necessary to ensure that our financial statements are fairly stated in accordance with generally accepted accounting principles (GAAP). We understand the importance of accurate financial reporting and have already taken steps to address this concern. Our response to this issue includes: Comprehensive Review: We have initiated a thorough review of our accounting records to identify the root causes of these material adjustments. This process includes examining internal controls and financial reporting procedures. Rectification Plan: A plan has been developed to rectify these adjustments promptly, with a focus on maintaining compliance with GAAP. This includes improved monitoring, internal auditing, and reporting protocols. Training and Development: Our finance and accounting team have undergone additional training and development to strengthen their understanding of financial reporting standards, and GAAP compliance. Issue 2: Uniform Guidance - Allowable Indirect Cost Rates We acknowledge the findings related to the misapplication of allowable indirect cost rates for payroll and other expenses. We deeply regret the misunderstanding that led to this issue and take full responsibility for it. To address this matter, we have initiated the following actions: Immediate Compliance: We have already taken steps to ensure that allowable indirect cost rates are correctly applied in accordance with Uniform Guidance. This includes a review of all grant expenditures and related indirect costs. Training and Education: We are committed to improving our management's understanding of allowable indirect cost rates. Specialized training sessions will be conducted to clarify the proper application of these rates to prevent such errors in the future. Reconciliation and Repayment: We have worked closely with federal agencies, who opted for a refundable advance, to reconcile the amounts overdrawn on federal requests for reimbursements and promptly addressed any amounts due as a result of the misapplication of indirect cost rates. We recognize the gravity of these findings and are actively working to ensure that such misapplications will not recur in the future. In tandem with this, we commit to working diligently alongside Ms. Sayles and her esteemed team to expeditiously rectify these concerns and establish a robust framework for accurate financial reporting in our future endeavors. This organization remains firmly committed to upholding the highest standards of integrity, accountability, and compliance in its financial operations. We extend our appreciation to your department for your dedication to ensuring responsible fiscal oversight and the judicious allocation of federal resources. Should you require additional information or wish to engage in a more detailed discussion of these matters, we are readily available for dialogue. Andrea L. Gregg Chief Executive Officer High Sierra AHEC 639 Isbell Road, Suite 290 Reno, NV 89509 (775) 507-4022 andrea@highsierraahec.org

View Audit 5465

Finding 3485 (2022-002)

Significant Deficiency 2022

Washington Association for Community Health

WA

Allowable Costs / Cost Principles Cash Management Reporting

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of ...

Recommendation: The Association should ensure source documentation is maintained for all costs and elements of a cost calculation reimbursed by federal awards. Explanation or disagreement with audit finding: There is no disagreement with the audit finding from responsible officials that two out of forty wage rate authorization forms requested were not located. Other documentation was submitted that supported the wage rates, including results of a salary survey performed by an HR consulting company. Actions taken in response to finding: In response to the finding, the Association generated detailed pay rate change history reports from the payroll system for these two employees and took a random sample of pay history for three other employees. Nothing unusual was identifiable. The Association will ensure source documentation is maintained for all federal award cost reimbursements by taking the following actions: • At least two Association leadership staff members will review all payroll changes and save documentation in secure, electronic personnel files and payroll processing files. • An improved human resources information and payroll system with more robust time tracking, reporting and document storage features is being implemented. • Detailed requirements for payroll changes will be added to revised finance and human resources policies and procedures (currently under revision). Name(s) or the contact person(s) responsible for correction action: Laura Dale, Director of Finance Bob Marsalli, CEO Planned completion date for corrective action plan: January, 2024

View Audit 5456

Finding 3472 (2022-004)

Material Weakness 2022

Center for Disease Dynamics Economics & Policy Inc.

MD

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (...

Agree with the finding. We will implement the segregation of duties matrix as part of SOPs. We will ensure that authorization and review of cash draws of fedral funds are done by some one other than the individual who initiates and records the transaction . We have implemented the same and Dr EIli (pi) is reviewing and approving the report before each withdrawal. The Finance Head ( Nafih) is withdrawing the fund .Anticipated Completion Date : 12/31/2022 Actual date of implementation :01/24/2023

View Audit 5453

Finding 3438 (2022-003)

Material Weakness 2022

Juneau County Housing Authority

WI

Reporting Internal Control / Segregation of Duties

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will co...

2022-003 Material Audit Adjustment Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year-end to prevent misstatements from occurring. Completion Date: December 31, 2023

View Audit 5389

Finding 3436 (2022-002)

Significant Deficiency 2022

Juneau County Housing Authority

WI

Subrecipient Monitoring Internal Control / Segregation of Duties

2022-002 ,I nsufficient Collateral Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral. Completion Date: December 31, 2023

View Audit 5389

Finding 3434 (2022-001)

Significant Deficiency 2022

Juneau County Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 5389

Finding 3387 (2022-014)

None 2022

City of Philadelphia

PA

Questioned Costs Subrecipient Monitoring Reporting

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) ...

Assistance Listing 21.023 Emergency Rental Assistance Program (ERAP) Views of the Responsible Officials and Corrective Action Plan: We disagree with the finding regarding spending reported to the Commonwealth of Pennsylvania. Prior to April 2022, reporting to the state was generated from a reporting dashboard within the Quickbase database. Internal controls checking these reports against raw data revealed an issue with the programming of the dashboard, and beginning in April 2022, reports were generated using raw data downloaded from the portal. Once this issue was detected and resolved, PHDC and the City sent updated and corrected reporting to the Commonwealth, along with a statement detailing our shift in methodology. This shift, and the corrected reports, were accepted by the Commonwealth, as shown in the email chains that were provided to the Controller’s Office. The data underlying the original ERA1 and ERA2 January 2022 reports cited in the finding cannot be recreated since the errors have now been permanently corrected. Auditor’s Comments on Agency’s Response: Regarding the corrected reports provided via email chains with the Commonwealth to our office, we have the following comment: Only one email chain provided had an attached “updated historical check” for ERAP1, submitted to the Commonwealth in July 2022. The historical check included a line item for the month in question, January 2022, but was still reporting the amounts of $173,807 and $22,042 for the Administrative Paid categories (See Table 6). These amounts remain unsubstantiated per our audit testing. Additionally, no corrected reports or updated historical checks were provided via these email chains to address the discrepancies noted for ERAP2 (See Table 7). Contact Person: Dan Gasiewski, Chief Grants Compliance Officer, Grants Office, Office of the Director of Finance

View Audit 5296 Questioned Costs: $1

Finding 3376 (2022-004)

Significant Deficiency 2022

Bighorn Valley Health Center, Inc.

WA

Significant Deficiency Internal Control / Segregation of Duties

Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over patient encounters or expanding its sample sizes in addition to providing additional training for front desk staff regarding the coll...

Health Center Program Cluster– Assistance Listing No. 93.224 & 93.527 Recommendation: Management should consider increasing the frequency of its internal audits over 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: The finding in the previous year’s audit was associated with lack of documentation of a slide application within the EMR, this was corrected. The current year’s finding was associated with the One Health EDR and was regarding an incorrect application of slide category. One Health has transitioned to an EDR that is interfaced and embedded into the current EMR and anticipates an automated process with slide application, which would correct the manual slide calculation by staff. Additionally, One Health is in the process of adjusting staff management to provide further oversight to intake personnel responsible for slide paperwork and documentation within the Electronic Health Record. One Health has already instituted additional internal audit oversight due to the EDR transition and plans to increase the frequency of review for those sliding scale patients. Name of the contact person responsible for corrective action: Colette Mild, VP Business Operations & Finance Planned completion date for corrective action plan: 12/31/2023

View Audit 5270

Finding 3226 (2022-009)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.512

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the au...

Views of Responsible Officials: As detailed in our Policy and Procedure document Mary's Center has developed a detailed pre-audit process to ensure our formal-year end closing occurs with no issues. In preparation for our annual audit, all accounts will be reconciled prior to the beginning of the audit period using a detailed workflow. The workflow includes a formalized checklist and workplan with the following tasks that need to be completed:  Patient Receivable Schedule Reconciliation  Patient Revenue Reconciliation  Asset and Liability Accounts Reconciliation Views of Responsible Officials (continued): Pre-Audit reconciliation efforts and adherence to the workflow will be co-led by the Assistant Controller, Director of Grants, and Director of Revenue Initiatives and reviewed by multiple levels of leadership. In addition, to combat the growth of our organization and additional regulations we have implemented or are in the process of implementing the following activities at Mary's Center:  Employed an experienced Grant director to oversee the grant department and optimize productivity and quality;  Actively enlisting the services of an experienced Finance Consultant to perform an assessment of the entire Finance department including current process and staffing needs;  Invested in technologies such as Sage Intacct ERP (industry leader) to replace manual processes;  Budgeted for additional Finance staffing in our upcoming annual budget to combat current capacity issues. Collectively, these processes and staffing updates will ensure Data Collection Forms are submitted timely going forward.

View Audit 5266

Finding 3225 (2022-008)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303 § 200.414

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being reques...

Views of Responsible Officials: Mary's Center now has a robust process where the agreed upon provisional indirect rate or (if applicable) the specific rate included in the final Grant agreement is the governing default rate used for each Grant. In any scenarios where a change in rate is being requested, the Program Manager alerts the Senior Grant Accountant assigned to the grant and provides supporting documentation from the Grant funder of an addendum to the existing Grant agreement. If for any reason the Finance team is using an upward or downward adjustment to the provisional indirect rate or what was agreed upon in the Grant agreement the EVP Finance and Director of Grants must approve this change and notify the EVPs of Health and Programs and Development prior to implementing this change. All changes are documented. In addition, to ensure the rate in the agreement is the same rate being used when invoicing Grant funders, the Finance team conducts a thorough reconciliation process during the year.

View Audit 5266

Finding 3223 (2022-006)

Significant Deficiency 2022

Mary's Center for Maternal and Child Care, Inc.

DC

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

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) ...

Views of Responsible Officials: Mary's Center now has the following process in place to directly address this issue. Please see details below: All cash disbursements must be supported by an automated invoice, contract, and/or valuation documentation in the financial accounting system (Sage Intacct) prior to payment. The same process applies for both purchase order and nonpurchase order related invoices. Any individual invoice exceeding $10,000 requires approval from both Department and Finance leadership prior to payment. Monthly Finance Team meetings are held to address staff's outstanding questions/concerns about workflows and processes.

View Audit 5266

Finding 3222 (2022-004)

Material Weakness 2022

Mary's Center for Maternal and Child Care, Inc.

DC

Reporting Internal Control / Segregation of Duties § 200.302

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in ...

Views of Responsible Officials: Mary's Center Finance team has revised our Financial Policies and Procedures Manual to further outline our standard operating procedures (SOPs) and created additional supporting documentation that details SOPs for current processes/procedures. We have also defined in this supporting documentation contingency plans to combat the lack of knowledge transfer that can occur with unexpected staff attrition. Lastly, our Director of Grants has begun reconciling our SEFA report monthly to ensure we are accurate in our reporting and can proactively address any issues.

View Audit 5266

Finding 3213 (2022-002)

Material Weakness 2022

Partners in Prevention Education

WA

Reporting Internal Control / Segregation of Duties § 200.512

Internal Control over Timely Filing of Data Collection Form PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.

View Audit 5229

Finding 3162 (2022-002)

Significant Deficiency 2022

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are...

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are in place.

View Audit 5166

Finding 3161 (2022-001)

Significant Deficiency 2022

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are...

The Organization will enhance its procedures and internal controls with respect to preparation and requests of funds. Grant agreements will be reviewed to confirm if expenditures being requested are allowed. The Organization will also hire an additional grant accountant to ensure proper controls are in place.

View Audit 5166

Finding 3145 (2022-003)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc, will have had the time to fully implement controls to ensure all timesheets are completed and signed by a supervisor before reimbursement requests for the period are initiated. Program supervisor timesheets should be signed by a member of upper management.

View Audit 5138 Questioned Costs: $1

Finding 3144 (2022-002)

Material Weakness 2022

Aids Outreach Center

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was bro...

The Organization experienced turnover in accounting management at the end of 2020 and throughout 2021. At that time, the interim management did not have the background with the grant RFR submitted necessary to reconcile to the grant general ledger. Effective March 2022, a Director of Finance was brought onboard to develop and strengthen the financial function for AIDS Outreach Center Inc., The presence of the new Director has greatly improved the financial processes, and internal controls. However the Director of Finance, has not had adequate time to fully implement the corrective action plan as the prior audit was completed in September 2022. For YE 2023 AIDS Outreach Center Inc., will have had the time to fully implement controls to ensure that RFRs are reviewed in detail to ensure personnel expenses are supported by timesheets.

View Audit 5138 Questioned Costs: $1

Finding 3098 (2022-006)

None 2022

City of West Haven, Ct

CT

Subrecipient Monitoring Internal Control / Segregation of Duties

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendo...

Compliance Finding The Education Department did not obtain and review the certified payrolls from a construction vendor to verify the contractor's compliance with prevailing wage rate requirements. The Education Department will review their procedures to ensure compliance with federal awards vendor contract request and request the certified payrolls from the contractors or subcontractors The implementation of this recommendation will be monitored by Matthew Cavallaro, Business Manager.

View Audit 5029

Finding 3042 (2022-003)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Reporting Internal Control / Segregation of Duties § 200.512

Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dat...

Finding 2022-003 - Compliance Requirement: REPORT - Submitting audit report package and data collection to Federal Audit Clearinghouse (FAC) no later than 30 days after date of audited financial statements Management's View: Management acknowledges responsibility in reporting all data collection dates set by reporting requirements. Proposed Corrective Action: - Management to communicate with outside accountant (Tony Labrado) to ensure audit is run on a timely basis Anticipated Correction Date: Management has begun communication with accountant for better handling of information.

View Audit 4999

Finding 3041 (2022-002)

Material Weakness 2022

El Paso Las Puertas Abiertas, Inc.

TX

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining suppor...

Finding 2022-002 - Compialnce Requirement: Acitivities allowed or unallowed and Special Tests and Provisions Management's view: Management acknowledges findings and understands this was an internal facing situation. Management acknowledges responsibility of properly and accurately maintaining support for disbursements to show proper control is in place. Proposed Corrective Action: - Management has begun to keep individual folders for all vendors maintain records - Proper record keeping to ensure all items purchased are proper business expenses Anticipated Correction Date: Correction has been implemented. Managements has files for all disbursements. No petty cash is used for purchases.

View Audit 4999 Questioned Costs: $1

Finding 3039 (2022-002)

Material Weakness 2022

St. Ansgar Community School District

IA

Internal Control / Segregation of Duties Reporting

The District is always looking for ways to improve our internal controls and are willing to make any changes utilizing our current staff within the District as hiring additional staff at this time is not financially feasible.

View Audit 4992

Corrective Action Plans

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