Corrective Action Plans

Finding 32162 (2022-006)

Material Weakness 2022

City of Richmond

VA

Questioned Costs Subrecipient Monitoring Material Weakness

2022-006 CDBG Entitlement Grant Cluster and COVID-19 ? Community Development Block Grant - CV ? Assistance Listing No. 14.218 Recommendation: We recommend the City develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the City develop cont...

2022-006 CDBG Entitlement Grant Cluster and COVID-19 ? Community Development Block Grant - CV ? Assistance Listing No. 14.218 Recommendation: We recommend the City develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the City develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Housing and Community Development will work with the appropriate Federal regulatory department and review applicable guidance to determine the required reporting frequency, register with all necessary reporting systems, and receive any necessary training by June 30, 2023. Beginning July, 2023, Housing and Community Development will begin submitting the fiscal year 2024 reports while concurrently submitting any and all delinquent reports for fiscal year 2023. Name(s) of the contact person(s) responsible for corrective action: Sherrill Hampton Planned completion date for corrective action plan: October 31, 2023

View Audit 35530

Finding 32145 (2022-002)

Significant Deficiency 2022

College of Mount Saint Vincent

NY

Student Financial Aid Special Tests & Provisions Eligibility

In regard to the two students who were never reported as graduated, the College did in fact submit the required documentation to the National Student Clearinghouse (?NSC?) for further processing to the NSLDS, but the updates were reported as rejected due to errors by the NSLDS. The College has updat...

In regard to the two students who were never reported as graduated, the College did in fact submit the required documentation to the National Student Clearinghouse (?NSC?) for further processing to the NSLDS, but the updates were reported as rejected due to errors by the NSLDS. The College has updated the students' records on the NSC and will monitor the NSLDS portal weekly to ensure that all student updates are processed and correct on both the campus and program levels. In regard to the publication of the length of the Master?s level program, the College is revising its documentation and publication of the length of the Master?s program to reflect adjustments to the program that reduced the amount of time needed to complete the program. In addition, the College?s student information system was reviewed/updated to accurately reflect the published length for each program. To assure that the information is being transmitted correctly, the College will monitor the next six months of enrollment updates to ensure that each student, in the different programs, has the correct publication program length.

View Audit 31463

Finding 32144 (2022-001)

Significant Deficiency 2022

College of Mount Saint Vincent

NY

Student Financial Aid Reporting Significant Deficiency

The College reviewed and updated the effectiveness of its procedures governing the reporting of Federal Direct Loan and Pell Grant disbursements to COD no later than 15 days after disbursements to students. The College is reporting the disbursements to COD within the 15-day timeframe to allow for mo...

The College reviewed and updated the effectiveness of its procedures governing the reporting of Federal Direct Loan and Pell Grant disbursements to COD no later than 15 days after disbursements to students. The College is reporting the disbursements to COD within the 15-day timeframe to allow for more timely drawdowns of federal funds. Those measures were and continue to be to extract and submit reporting to COD on a minimum weekly basis (with a goal of daily) to remain within the 15-day reporting requirement. Between the 2021-2022 aid years, the College?s Financial Aid department has experienced the leadership transition of three directors, and our current Director is identifying and implementing process refinements to previous steps taken to further improve internal controls. Further, the College has taken steps to both continue and enhance ongoing staff professional development sessions and training. In addition, the College contracted a Financial Aid consultant in the Fall of 2022 for an assessment of our system configurations and processes. The consultant has been retained to undertake a quarterly review of our setups and processes and assist in training the team. In accordance with best practices, Financial Aid?s goal is to continue to eliminate such errors. The findings continue to be addressed.

View Audit 31463

Finding 32137 (2022-001)

Significant Deficiency 2022

Fall River School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Lack of Segregation of Duties Condition:The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: The District has determined that hiring a...

Finding #2022-001 ? Lack of Segregation of Duties Condition:The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: The District has determined that hiring additional staff to perform separate accounting duties would be too costly. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with the finding but do not believe it is cost effective to increase the office staff in attempt to bring about a more effective segregation of duties. Contact Person: Dennis Birr Anticipated Completion: Not Applicable

View Audit 28280

Finding 32088 (2022-004)

Significant Deficiency 2022

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding Reference: 2022-004 Federal Agency: Department of Treasury Compliance Requirement: Activities Allowed, Allowable Costs (Non-Payroll) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: ...

Finding Reference: 2022-004 Federal Agency: Department of Treasury Compliance Requirement: Activities Allowed, Allowable Costs (Non-Payroll) Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistance Grant Award: ERAPI Charles County Condition/Context: SMTCCAC was unable to provide documentation to support review and approval for one (1) of the 40 transactions selected for testing. Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause: SMTCCAC was unable to locate the Expenditure Request Form that demonstrates the approval of an invoice. Effect: The risk of unallowed costs increases due to lack of supervisor review and approval of expenditures charged to the program. Questioned Costs: None Recommendation: We recommend that SMTCCAC maintain the documentation of review and approval of expenditures charged to the federal award programs. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.

View Audit 32240

Finding 32087 (2022-003)

Significant Deficiency 2022

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Questioned Costs Eligibility Significant Deficiency § 200.303

Finding Reference: 2022-003 Federal Agency: Department of Treasury Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistanc...

Finding Reference: 2022-003 Federal Agency: Department of Treasury Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: 21.023 ? Emergency Rental Assistance Grant Award: ERAPI Charles County Condition/Context: SMTCCAC did not provide proof of review of the shared document among participating ERAP agencies in Charles County to avoid duplication of benefits for four (4) of the 60 rental assistance claims selected for testing. Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause: SMTCCAC did not adequately monitor controls to ensure proper review of the shared document among participating ERAP agencies in Charles County resulting in the potential duplication of benefits. Effect: Failure to review the shared document used among participating ERAP agencies in Charles County could result in duplication of benefits. Questioned Costs: None Recommendation: We recommend that SMTCCAC consistently verify the shared document used among participating ERAP agencies in Charles County to avoid duplication of benefits. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.

View Audit 32240

Finding 32083 (2022-005)

Significant Deficiency 2022

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.501

Finding Reference: 2022-005 Federal Agency: Department of Health and Human Services Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: Impacts All Federal...

Finding Reference: 2022-005 Federal Agency: Department of Health and Human Services Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: Impacts All Federal Award Programs Grant Award: Various Condition/Context: The single audit report was not submitted to the Office Management and Budget in accordance with the reporting requirement. Criteria: COSO/Internal Control Framework defines control activities as ?policies and procedures that help ensures management?s directives are carried out? This would include preparation of the Schedule of Expenditures of Federal Awards and the related Data Collection Form in a timely manner. Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted within the earlier of 30 days after the receipt of the auditor?s report, or nine months after the end of the audit period. Accordingly, audits for fiscal years ending June 30, 2022 would be due on March 31, 2023. Cause: The single audit report was not submitted due to delays in year-end closing entries, schedules, and reconciliations. Effect: As a result of the finding, SMTCCAC did not provide required information to its federal oversight agency in a timely manner. Questioned Costs: None Recommendation: We believe that the year-end closing process could proceed in a timely manner by adhering to a closing schedule and maintaining timely account reconciliations. Progress should be monitored by management to determine that due dates are being met and required reports are submitted to regulatory agencies within the compliance time frame. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.

View Audit 32240

Finding 32078 (2022-001)

Material Weakness 2022

Hood Canal School District No. 404

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (36...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (360) 877-5463 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. Corrective action will include inserting a prevailing wage rate clause into all federally funded contracts, as well as collecting and reviewing all weekly certified payroll reports in a timely manner from all contractors and subcontractors to verify that prevailing wage was paid. Anticipated date to complete the corrective action: May 17, 2023

View Audit 27938

Finding 32077 (2022-002)

Significant Deficiency 2022

Trinity Valley Community College

TX

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

Finding 2022-002: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States of Department of Education. Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institut...

Finding 2022-002: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States of Department of Education. Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institution may not disburse or deliver the first installment of Direct Loans to first-year undergraduates who are first time borrowers until 30 days after the student's first day of classes (34 CFR 668.164(1)(2)). Condition: For each student in the sample selection receiving direct loans, we reviewed the school's documentation to determine if the student was a first-year undergraduates who are first time borrowers to determine is the institution disburse the first installment of direct loans until 30 days after the first day of class. Questioned Costs: $0 Context: We identified one student who was not coded as first-year undergraduate who was a first-time borrower in the Colleague System when he should have. Thisbefore the 30 days required time frame. Effect or Potential Effect: Early distribution to first-year undergraduates who are first time borrowers' students who are subject to the 30-day delayed disbursement requirement. Cause: Internal control process failure. Repeat Finding: No. Recommendation: TVCC should develop and institute a sustainable internal control system for appropriate identification of first-year undergraduates who are first time borrowers. Explanation of Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student identified in this finding did not attend in the fall and when switching over to a spring summer loan, the student was coded incorrectly. The TVCC Financial Aid Office has updated our process in packaging students that start in the spring term and did not attend in the fall to include reviewing those students manually. The financial aid job aide has been updated to include a manual review of students that are being imported into Colleague and plan to begin in the Spring semester. At the time of the review, the financial aid counselor is responsible for assigning the correct attendance pattern to the student's financial aid file to, so the student is packaged with the correct loan disbursement code.

View Audit 27745

Finding 32076 (2022-001)

Significant Deficiency 2022

Trinity Valley Community College

TX

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-001: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States Department of Education Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institution ...

Finding 2022-001: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States Department of Education Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (2) the student's right, or parent's right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; and(3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement. The notification requirement for loan funds applies only if the funds are disbursed by EFT payment or master check (34 CFR 668.165). Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(I)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student's account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student's account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: For each student in the sample selection of Title IV students who received Direct Loans we reviewed the school's documentation to ensure a disbursement notification was sent within the required time frame. Questioned Costs: $-0- Context: Twenty-six students in the sample selection were identified as not receiving a loan disbursement notification due to a personnel change in the Financial Aid Department.Effect or Potential Effect: Students were not provided information concerning the date and amount of the disbursement. the right to cancel all or a portion of the loan, and the process by which the student or parent must notify the institution that he or she wishes to cancel the loan. Cause: Internal control process failure. Repeat Finding: No Recommendation: The Financial Aid Office should implement an internal control process/procedure to ensure that all students receiving direct loan awards are receiving a disbursement notification within the required timeframe. Explanation of Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Office experienced a change in personnel that caused the email notification not to be sent out to these students. The Financial Aid Office has updated their process for emailing notifications to students. The process consists of setting up a notification to be sent out through the communication management system in Colleague. This task has been assigned to two financial aid counselors, on various campuses, to monitor and review.

View Audit 27745

Finding 32069 (2022-001)

Significant Deficiency 2022

Pioneer School District No. 402

WA

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

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton, WA 98584 (360) 426-9115 Corrective action the auditee plans to take in response to the finding: Pioneer School District understands and agrees with the finding that is being issued. For the 2022-23 school year, we have confirmed monitoring of time and effort compliance is being performed for all programs where time and effort may be required. Additionally, an informal audit of all 2022-23 salary and benefit information has been performed and the cause of any errors will be researched and addressed accordingly. In addition, Pioneer School District?s administrative team has made numerous changes to improve communication channels in order to reduce the risk of overlooking or missing any compliance, monitoring, or other requirements. Anticipated date to complete the corrective action: Addressed as of 05/10/2023

View Audit 27936

Finding 32065 (2022-003)

Material Weakness 2022

Covington Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education Stabilization Fund Reporting will be completed and submitted in a timely manner. The Education Stabilization Fund Reporting will be verified with a sign-off by the Superintendent. Anticipated Completion Date: Upon Request

View Audit 27909

Finding 32062 (2022-002)

Material Weakness 2022

Covington Community School Corporation

IN

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

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch ...

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE. Anticipated Completion Date: March 31, 2023

View Audit 27909

Finding 32039 (2022-004)

Significant Deficiency 2022

Edgerton Hospital and Health Services

WI

HUD Housing Programs Reporting Significant Deficiency § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance ? Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2022-004 Reporting Significant Deficiency in Internal Control Over Compli...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance ? Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2022-004 Reporting Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization?s third quarter report submitted to the Department of Housing and Urban Development (HUD) under reported Other Operating Revenue. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: To ensure the accuracy of the report, the Hospital approved the policy Review of Reports Filed with Federal Agencies which details that the preparer of the report will submit it to the CFO or delegated staff member different from the preparer to review and formally approve before the report is filed with the federal agency. A different staff member will document and date the review and when formal approval was received and maintain a file on the process. Anticipated Completion Date: May 3, 2023

View Audit 30908

Finding 32036 (2022-006)

Material Weakness 2022

City of Ashland

KY

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Our agency is now printing check registers by check number which will alleviate the appearance of incorrect check amounts. We will be comparing checks to register prior to sending to finance for approval. Our staff will continue to confirm account numbers by using the direct deposit forms and cance...

Our agency is now printing check registers by check number which will alleviate the appearance of incorrect check amounts. We will be comparing checks to register prior to sending to finance for approval. Our staff will continue to confirm account numbers by using the direct deposit forms and canceled checks when available. We have started contacting finance prior to processing any Hold Harmless requests to ensure the original check hasn't cleared the bank before requesting a duplicate check.

View Audit 37231 Questioned Costs: $1

Finding 32030 (2022-005)

Material Weakness 2022

Clay Township

IN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.329 § 200.344

FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required reimbursement requests, quarterly performance reports, and semi-annual SF-425 ?Federal Financial Reports to the Federal Emergency Management Agency (FEMA)? are completed thoroughly, accurately, and on-time. The Fire Chief will direct the Assistant Fire Chief to complete the reports via the FEMA GO website. Once each of the reports have been submitted, the Assistant Fire Chief will print the completed documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Assistant Fire Chief 2. Submitted By: (NAME), Assistant Fire Chief 3. Reviewed & Approved By: (NAME), Fire Chief Anticipated Completion Date: ? Implementation: June 2023

View Audit 36302

Finding 32028 (2022-003)

Material Weakness 2022

Clay Township

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreads...

FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreadsheet which will contain blank cells for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will complete the blank spreadsheet by entering the corresponding data inside each of the cells for all covered positions. The Director of Finance and HR will attach supporting documentation (payroll history report & ledger line-item transactions) to indicate the costs were accurate, allowable, and within the period of performance. The Fire Chief will review and authorize the completed spreadsheet. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website, which will include uploading the completed spreadsheet and supporting documentation. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023

View Audit 36302

Finding 32027 (2022-002)

Material Weakness 2022

Kosciusko County

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Marsha McSherry and Rhonda Helser Contact Phone Number: 574-267-4444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will check the SAM.Gov website for vendors and or also have the...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Marsha McSherry and Rhonda Helser Contact Phone Number: 574-267-4444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will check the SAM.Gov website for vendors and or also have them provide a statement that they are not suspended or debarred from receiving Federal Funds. The documents received will be reviewed and signed by County Auditor and one other deputy in the Auditor?s office. Anticipated Completion Date: May 16, 2023 INDIANA STATE

View Audit 36300

Finding 32024 (2022-005)

Significant Deficiency 2022

City of Monroe School Board

LA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

2022-005 Timesheet Inaccuracies Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Corrective Action Plan: The School Board will have payroll processing st...

2022-005 Timesheet Inaccuracies Condition: During our testwork, we identified an error in the re-calculation of hours on a timesheet for an employee selected. The original calculation prepared by the employee was correct. Corrective Action Plan: The School Board will have payroll processing staff review approved timesheets before they are processed for payment. Person Responsible for Corrective Action ? DaVona Howard, Chief Financial Officer Anticipated Completion Date ? Immediately.

View Audit 36052 Questioned Costs: $1

Finding 32020 (2022-002)

Significant Deficiency 2022

Veterans Multi-Service Center Inc.

PA

Questioned Costs Procurement, Suspension & Debarment Reporting

Section III ? Major Federal Programs Finding 2022-002 Late Submission of Data Collection Form Type of finding: Significant deficiency Questioned costs: None Criteria: Organizations required to have a Single Audit should have sound internal controls of operations to safeguard assets and to provid...

Section III ? Major Federal Programs Finding 2022-002 Late Submission of Data Collection Form Type of finding: Significant deficiency Questioned costs: None Criteria: Organizations required to have a Single Audit should have sound internal controls of operations to safeguard assets and to provide reliable financial reporting. A reporting byproduct of these internal controls is the filing of the Data Collection Form with the Federal Audit Clearinghouse, which is due within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Data Collection Report had not been filed on a timely basis for the previous fiscal year ended June 30, 2021. The audit report was dated March 28, 2022, but the Data Collection Form was not filed until October 2022, more than six months after its due date of March 31, 2022. Corrective Action Plan: Finding: 2022-002 Agency department: Finance Department Name of contact person and title: Patricia Burke, Director of Business Management Anticipated completion date: October 2022 Agency?s response: Concur Our finance department agrees with this finding and advises: ? VMC has included an annual reminder for the data collection filing requirement in our calendar of reporting responsibilities. ? In addition, VMC has added language to our accounting policy and procedures manual to ensure the Deputy Executive Director of Business Operations and Director of Business Management verifies the data collection form was filed by our auditor.

View Audit 33669

Finding 31999 (2022-004)

Material Weakness 2022

Cannelton City School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corre...

FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corrective Action Plan: All reports will be done by the Corporation Treasurer and/or Grant Writer and checked over by the Superintendent. Anticipated Completion Date: February 2023

View Audit 27847

Finding 31972 (2022-007)

Material Weakness 2022

Isd# 2167 Lakeview

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Questioned Costs

2022-007 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Fi...

2022-007 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Chris Fenske (Superintendent) will ensure the establishment of appropriate controls to ensure compliance in regard to federal program compliance requirements. 3. Official Responsible for Insuring CAP Chris Fenske is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented immediately. 5. Plan to Monitor Completion of CAP Chris Fenske and the School Board will be monitoring this corrective action plan.

View Audit 36173

Finding 31930 (2022-002)

Significant Deficiency 2022

Domestic Violence Program INC

TN

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

Finding 2022-002 - Timesheet Signatures Recommendation: Controls should be strengthened to ensure all timesheets are signed by the employee and the employee's supervisor. Background: This appears to be an oversight when obtaining timesheets from employees. Responsible Person: Ericka Downing Correcti...

Finding 2022-002 - Timesheet Signatures Recommendation: Controls should be strengthened to ensure all timesheets are signed by the employee and the employee's supervisor. Background: This appears to be an oversight when obtaining timesheets from employees. Responsible Person: Ericka Downing Corrective Action: The Organization agrees with this finding and will implement the following:? Develop/Design internal controls to provide reasonable assurance that services charged to Federal awards are in accordance with applicable cost principles. ? All timesheets must be reviewed by the employee and their direct supervisor before submission for payroll processing to ensure accuracy of activities and time recorded. ? No time sheet will be processed for payroll by the organization unless the time sheet is signed by the employee and employee?s supervisor. ? Re-train leadership on protocols to ensure accuracy of time worked and grant allowable activities are recorded on time sheets and that all parties sign the timesheet as verification of approval of said activities. Completion date: March 31, 2023

View Audit 27732

Finding 31885 (2022-003)

Material Weakness 2022

Benton Franklin Community Action Committee

WA

Questioned Costs Material Weakness Internal Control / Segregation of Duties

2022-03* BFCAC has adopted internal controls to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts. The following processes has now been formalized and impleme...

2022-03* BFCAC has adopted internal controls to ensure that all supporting income documentation provided by clients is reevaluated and subsidy amounts adjusted and that approved landlord vendor payments reflect the updated subsidy amounts. The following processes has now been formalized and implemented regarding the following: ? Initial Income Calculation ? Income changes (up or down) ? Re-Certification ? Household size (up or down) ? Documentation Review ? Utility Allowance (up or down) ? Rental Increase Any and all changes listed above require a file review and sign off by either the Program Manager or the Housing Department Director prior to payment authorization. *Responsible person: Judith Gidley, Executive Director

View Audit 36001 Questioned Costs: $1

Finding 31884 (2022-002)

Material Weakness 2022

Benton Franklin Community Action Committee

WA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-02* BFCAC will implement internal control procedures to ensure that allocated salaries and related expenditures are recorded on a timely basis and reflect the appropriate supporting distribution allocation time data *Responsible person: Judith Gidley, Executive Director

View Audit 36001 Questioned Costs: $1

Corrective Action Plans

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