Corrective Action Plans

Finding 15816 (2022-027)

Material Weakness 2022

State of Washington C/o Office of Financial Management

WA

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

Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with federal level of effort requirements for the Education Stabilization Fund program. Questioned Costs: Assistance Listing # 84.425D COVID-19 84.425R COVID-19 94.425U COVID-19 84.425...

Finding: The Office of Financial Management did not have adequate internal controls over and did not comply with federal level of effort requirements for the Education Stabilization Fund program. Questioned Costs: Assistance Listing # 84.425D COVID-19 84.425R COVID-19 94.425U COVID-19 84.425V COVID-19 Amount $0 Status: Corrective action not taken Corrective Action: The Office does not concur with the finding. The Office performed the maintenance of effort (MOE) calculations in accordance with the guidance provided by the U.S. Department of Education (ED). Based on appropriations and past funding, it was determined that the fiscal year 2022 expenditure level did not meet the MOE requirement. The Office followed the federal guidance and directions from a legislative proviso in the enacted state budget (Chapter 334, Laws of 2021, Sec. 954) and submitted a waiver request for fiscal years 2022 and 2023. The waiver was submitted before ED?s stipulated deadline of December 31, 2021. ED?s website confirmed an MOE waiver request was received from Washington state and the status of the request is currently listed as ?under review.? The Office maintains adequate internal controls and has followed all federal and state requirements with due diligence in requesting the MOE waiver. The approval process rests with the federal grantor, and the waiver has not been disapproved. In addition, the Office has been meeting with ED on a monthly basis and is already consulting with the grantor regarding the pending waiver request. The Office will also continue to work with the Legislature, which is the state-level authority for state appropriations, to monitor any updates to federal requirements. Completion Date: Not applicable Agency Contact: Brian Tinney Statewide Accounting Director PO Box 43127 Olympia, WA 98504-3127 (564) 999-1781 brian.tinney@ofm.wa.gov

View Audit 23129

Finding 15792 (2022-001)

Significant Deficiency 2022

Medford Area Public School District

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Financial Statement Findings Finding Number: 2022-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's...

Financial Statement Findings Finding Number: 2022-001 Significant Deficiency ? Annual Financial Reporting Under Generally Accepted Accounting Principles (GAAP) Fiscal Year: 2022 District's Response: We concur. Views of Responsible Officials and Corrective Action: The District recognizes management's responsibility for the financial statements, despite being drafted by an accounting firm. Due to the District's small size and limited staff the District does review and take responsibility for these statements. Name of Responsible Person: Audra Brooks, Director of Business Services Projected Implementation Date: N/A

View Audit 18907

Finding 15787 (2022-002)

None 2022

City of Biddeford

ME

Questioned Costs Internal Control / Segregation of Duties

Management Response/Corrective Action Plan: When the City originally received the assistance from the American Rescue Plan Act, they intended to use part of that money to fund bonus pay to municipal workers who worked during the COVID crisis. Rather than only giving bonuses to public safety workers,...

Management Response/Corrective Action Plan: When the City originally received the assistance from the American Rescue Plan Act, they intended to use part of that money to fund bonus pay to municipal workers who worked during the COVID crisis. Rather than only giving bonuses to public safety workers, Council voted that it was appropriate to compensate any employee who worked during a certain period of time out of City general funds. However, prior to the first report coming due, the guidelines were updated to include the standard allowance of up to $10 million of the allocation as Revenue Replacement. Revenue Replacement may fund any general government service, including salaries and fringe benefits, with only a few exceptions for debt service and pension contributions. Management elected at this time to elect to use the standard allowance. As noted above, management had already determined that they would expend ARPA funds for public safety workers (i.e., police and fire, and certain clerical staff who came back to work in person prior to the emergency being lifted), and these salaries and benefits were included in the Revenue Replacement on the March, 2022 report. It was not until June 21, 2022 that management transferred the bonus pay for the remaining employees; therefore, management did not consider these funds obligated or expended to the grant until they were transferred.

View Audit 18903

Finding 15761 (2022-001)

Material Weakness 2022

Purdy R-II School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN October 2, 2022 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Dr T...

CORRECTIVE ACTION PLAN October 2, 2022 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Dr Travis Graham, Superintendent Purdy School District R-II 201 Gabby Gibbons Dr Purdy, MO 65734 (417) 442-3215 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2022 The findings from the June 30, 2022, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT Material Weakness ? Internal Control over Financial Reporting - Segregation of duties Finding 2022-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Travis Graham, Superintendent Purdy School District R-II

View Audit 18879

Finding 15749 (2022-003)

Significant Deficiency 2022

Catawba County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs (continued) Finding: 2022-003 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Congregate Nutrition ? Second Party Review Process The following Second Party Review process was implemented July 2022:...

Federal Award Findings and Questioned Costs (continued) Finding: 2022-003 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Congregate Nutrition ? Second Party Review Process The following Second Party Review process was implemented July 2022: Each month the Business Manager reviews two completed CRFs for each SMO site. The two CRFs that are selected from a site should be different types (example: one new CRF and one annual re-assessment, or one annual re-assessment and one termination). There is a spreadsheet where these audits are tracked in the secure SNS Z:drive. It will be stored by fiscal year then Internal Audit then SMO Audit Log. In the spreadsheet, the Business Manager enters the site, the first and last name of the client, the review/audit date, and site. In addition, the following items will be reviewed and documented: ? Dates Match: new registration date or change of information date is included and matches date on the back at the bottom of the document - key date ? Type of CRF: new/returning/annual/change/termination ? Term. Reason: if terminated, the termination date and reason are both indicated ? Complete: all boxes/sections are completed or marked refused to answer if option available ? Signed: CRF is signed by both client and site supervisor ? Timely: update is completed each year (indicated on the bottom of the back page) during the same month that the client started unless there is a change of information ? Electronic Signature of person completing internal review: first initial, last name (types in excel sheet) Second party reviews with checklists and reviewer signatures were already in place for remaining Aging Cluster services. Proposed Completion Date: Immediately and ongoing.

View Audit 18859

Finding 15727 (2022-001)

Significant Deficiency 2022

Catawba County, North Carolina

NC

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs Finding: 2022-001 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Agency agrees with the finding and will ensure random reviews of workstations will be completed. Agency will ensure immediate refreshe...

Federal Award Findings and Questioned Costs Finding: 2022-001 Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management?s Response: Agency agrees with the finding and will ensure random reviews of workstations will be completed. Agency will ensure immediate refresher in Unit meetings regarding computer security. Additionally, County DSS will continue with an annual training to review computer security and will ensure computer security is addressed in new employee orientation. Proposed Completion Date: Immediately and ongoing.

View Audit 18859

Finding 15718 (2022-002)

Significant Deficiency 2022

Bullock Creek School District

MI

Questioned Costs Cash Management Reporting

October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Da...

October 22, 2022 Finding Number: 2022-002 ? Reporting Condition: Meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Date: 10-22-2022 During the single audit, it was discovered that Bullock Creek Food Service Department meals claimed were not supported by count sheets for either breakfast or lunch for the two months meals were tested prior to MDE site visit. To ensure that this did not continue, Bullock Creek Food Service and the Technology Department worked together to implement the use of Skyward to track the melas served to students. This transition occurred over a few months, as the implementation was rolled out to 5 individual buildings. When MDE came on campus and audited the months during the transition and found a few discrepancies whish were remedied in the software and the claims were adjusted. RPC then audited the month following the MDE reviews and found no discrepancies. Skyward was used for the rest of the year. For the 2022-2023 Scholl year, the Food Service Department may purchase Meal Magic, which is a food Service software that will streamline the recording and reporting processes even more and may reduce the chance of errors even further. Sincerely, Stephen Grubaugh Director of Business Services

View Audit 18850

Finding 15717 (2022-001)

Material Weakness 2022

Bullock Creek School District

MI

Cash Management School Nutrition Programs Material Weakness

October 22, 2022 Finding Number: 2022-001 ? Excess Fund Balance In Food Service Fund 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 $85,951. Responsible Person: Stephen Grubaugh ? Dir...

October 22, 2022 Finding Number: 2022-001 ? Excess Fund Balance In Food Service Fund 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 $85,951. Responsible Person: Stephen Grubaugh ? Director of Business Services Implementation Date: 7/1/2022 During the single audit, it was discovered that Bullock Creek Food Service Department had an excess fund balance in the Food Service Fund by approximately $85,951. This was due to the meal reimbursement rate exceeding the food cost to prepare the meals. All meals served to students during the 2021-2022 school year were provided free of charge to the students, due to grants. In order to reduce the excess fund balance, the district created a spend down plan for the 2022-2023 Fiscal Year. The kitchen at Bullock Creek Elementary needs some structural repairs completed due to faulty roof drainage. The total cost of the project is approximately $73,000. Construction on the project was started in July of 2022 and finished in August. Meal Magic will be implemented during the 2022-2023 School year for tracking of the meal purchases of students and staff. This software will cost approximately $3,000 in the first year to implement and $6,000 in subsequent years. The reaming $10,000 in excess fund balance will be retained, in order to aid in the paydown of potential negative student food service account balances. Since students haven?t paid for breakfasts or lunches for the past 2 years, it is unknown how the many will families will have feel a financial burden paying for their children?s school meals. Sincerely, Stephen Grubaugh Director of Business Services

View Audit 18850

Finding 15706 (2022-003)

Material Weakness 2022

New Castle County, Delaware

DE

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to support...

2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The County should enhance its procedures and internal controls regarding preparation of the Project and Expenditure Reports to ensure that information reported is accurate and agrees to supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : New Castle County self-reported the variances in expenditures and obligations due to accruals of costs to previously reported quarters. Such variances can be common with just-in-time reporting. Regarding the omitted projects, the Reporting Portal has undergone several updates throughout the period of performance. These updates contributed to confusion in required data for projects. The omitted projects were included in the subsequent reports after the data points were known and tracked. Regarding the reporting of project obligations, Treasury?s definition of obligation is very broad and FAQ 13.17 allows the recipient to use its discretion to determine when an obligation is incurred. Such discretion calls for the interpretation of several source documents. In each report total obligations were not less than total expenditures nor did total obligations exceed available funding. Name(s) of the contact person(s) responsible for corrective action: Benjamin Morris-Levenson Planned completion date for corrective action plan: June 30, 2023

View Audit 18840

Finding 15689 (2022-001)

Significant Deficiency 2022

Jacksonville/north Pulaski School District

AR

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.439

Finding 1: The District did not obtain prior written approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5,000 threshold as required by COM-22- 047. Corrective Action: The District will comply with al...

Finding 1: The District did not obtain prior written approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5,000 threshold as required by COM-22- 047. Corrective Action: The District will comply with all federal purchasing requirements, including obtaining written approval for equipment with unit costs greater than $5,000. Person Responsible for Corrective Actions: Federal Programs Coordinator Completion Date: This practice will go into effect immediately. Supplemental Findings

View Audit 18563 Questioned Costs: $1

Finding 15685 (2022-003)

Significant Deficiency 2022

Oklahoma State University

OK

Questioned Costs Subrecipient Monitoring Reporting § 200.303

SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with au...

SHIP COVID Testing and Mitigation: Assistance Listing No. 93.155 Recommendation: We recommend that the University review and update current procedures to ensure the program reporting requirements are completed timely and to ensure review of reports are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the finding and has already implemented a corrective plan. This delay was caused by communication and workflow breakdown resulting from structural change, a change in the mechanism type from previous years, and key staff passing away at a time when the reporting information would be required. With a new award management system implemented, subawards and fully executed subawards are provided in the Cayuse workflow between offices within CHS and to Stillwater via a Cayuse event. Name(s) of the contact person(s) responsible for corrective action: Michael Sauer, Director of Grants, Contracts & Post Award Administration, OSU-CHS Planned completion date for corrective action plan: Spring 2023

View Audit 18279

Finding 14483 (2022-001)

Significant Deficiency 2022

New Reach, Inc.

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization?s accounting processes and internal controls over financial reporting were not functioning timely to...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization?s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. Revisions to the grant schedule required adjustments to the trial balance; therefore, the grant schedule was not finalized timely. Statement of Concurrence or Nonconcurrence: We agree with the auditors' findings. However, we believe the ?Cause? section included with the finding needs more information. Over the past year, New Reach has hired a new Finance Director to replace a Finance Director who had been in the position for many years. When the former Finance Director left the organization, we subsequently lost our Senior Grants Accountant, who up to that point was able to maintain the status quo established by the former Finance Director. When the new Finance Director, Josh Arnone, came on board, he immediately took steps to understand and assess the situation, involving leadership and the board of directors on changes that were necessary and challenges along the way. In prior years, the auditors expressed no concern over the design or operating effectiveness of New Reach?s financial management system (the same financial management system that the new Finance Director inherited). In the past, the auditors did not issue findings on the financial statements, or on federal/state compliance and internal control requirements. For FY22, the audit firm assigned a lead auditor who had only worked with New Reach once in the past, and there was a learning curve for both the auditor and auditee which contributed to the delayed closing as well as the late audit. Corrective Action: We are actively working to train existing staff, and this past year we have been working with outside grants management consultants that have assisted New Reach with financial management and process improvements. We will look at hiring additional, experienced staff as resources allow during the next fiscal year. As a further corrective action, we are reviewing and revising existing policies and procedures surrounding grants management, financial management, and financial reporting, and providing staff and leadership with training on the importance of an internal control framework and internal controls (policies and procedures) that are in place at New Reach. We anticipate completing this review and any necessary revisions by December 31, 2023. Name of Contact Person: Josh Arnone, Finance Director; jarnone@newreach.org P: 203-492-4866 ext. 120 Projected Completion Date: December 31, 2023

View Audit 18181

Finding 14478 (2022-002)

Material Weakness 2022

The Water Works and Sewer Board of the Town of Sardis City, Alabama

AL

Reporting Internal Control / Segregation of Duties

Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective ...

Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: The Entity will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.

View Audit 18147

Finding 14477 (2022-001)

Material Weakness 2022

The Water Works and Sewer Board of the Town of Sardis City, Alabama

AL

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with...

Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 18147

Finding 14471 (2022-002)

Material Weakness 2022

Huntington County Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Edette Eckert Contact Phone Number: 260-356-8312 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Data collections will be reviewed by someone in the business department other than the ...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Edette Eckert Contact Phone Number: 260-356-8312 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Data collections will be reviewed by someone in the business department other than the preparer prior to submitting the report and a hard copy of the report will be printed and approved by the Superintendent or someone other than the submitter. Anticipated Completion Date: April 2023

View Audit 17216

Finding 14458 (2022-002)

Significant Deficiency 2022

Brazos Valley Community Action Programs

TX

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).?...

Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency had not established control activities or monitoring procedures to provide assurance that these requirements are complied with. CORRECTIVE ACTION PLAN (CONTINUED) FOR THE YEAR ENDED SEPTEMBER 30, 2022 Federal Award Findings (Continued): Item 2022-002 (Continued): Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Amy Duron, Interim Director of Finance CORRECTIVE ACTION PLANNED: The Agency has since provided initial training to the Board of Directors and is developing a written procedure to ensure that future training and reporting requirements for the Board of Directors is completed. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 17618

Finding 14457 (2022-001)

Significant Deficiency 2022

Brazos Valley Community Action Programs

TX

Subrecipient Monitoring Reporting Significant Deficiency

Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. ...

Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency had not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. PERSON RESPONSIBLE FOR CORRECTION ACTION: Amy Duron, Interim Director of Finance CORRECTIVE ACTION PLANNED: The Agency will provide training and implement written procedures to ensure they are in compliance with the related grant standards. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 17618

Finding 14431 (2022-001)

Material Weakness 2022

Iowa Grant School District

WI

Internal Control / Segregation of Duties

Finding #20222022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be det...

Finding #20222022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements 1. Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll 1. Person preparing the payroll is not independent of other personnel duties such as custody of the checks. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. 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 this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information monthly. Contact Person: Loras Winders Anticipated Completion: Not Applicable

View Audit 17424

Finding 14430 (2022-006)

Material Weakness 2022

Saint Louis University

MO

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

Two transaction level controls will be implemented. A review of the IDX payer class grouping will be performed to validate the allocation of the report used to enter the key line items and a separate review will be performed on the line-item data in the portal compared to the reports. These controls...

Two transaction level controls will be implemented. A review of the IDX payer class grouping will be performed to validate the allocation of the report used to enter the key line items and a separate review will be performed on the line-item data in the portal compared to the reports. These controls will address each financial line item in the portal; regardless of whether it contributes to the portal financial calculation. Tammy Burton, Associate Dean of School of Medicine, is responsible for addressing the above items by March 31, 2023.

View Audit 17372

Finding 14418 (2022-005)

Material Weakness 2022

Saint Louis University

MO

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

The Controller?s office will collaborate with the necessary teams across the University to ensure the required reports are reviewed by someone other than the preparer to ensure completeness and accuracy prior to being submitted to the U.S. Department of Education. This is expected to be completed by...

The Controller?s office will collaborate with the necessary teams across the University to ensure the required reports are reviewed by someone other than the preparer to ensure completeness and accuracy prior to being submitted to the U.S. Department of Education. This is expected to be completed by December 2023. Tara Thomason, Controller and Assistance Vice President, is responsible for addressing the above items by December 2023.

View Audit 17372

Finding 13153 (2022-001)

None 2022

Kimble Dover Street Apartments INC

TX

Reporting Internal Control / Segregation of Duties

During the audit the Project did not have the proper insurance coverage as required by the regulatory agreement for the entire year. The Project obtained general liability coverage in March 2022. The Project obtained property insurance coverage in October 2022. The Project obtained fidelity bond ...

During the audit the Project did not have the proper insurance coverage as required by the regulatory agreement for the entire year. The Project obtained general liability coverage in March 2022. The Project obtained property insurance coverage in October 2022. The Project obtained fidelity bond coverage in March 2023. Management of the Project is in the process of obtaining D&O coverage. In the future, the management company will be sure to obtain all necessary insurance coverage for the Project as required by the regulatory agreement. Name and Title of contact person responsible for corrective action: Dr. Adriana Tamez ? Management Agent Tejano Center for Community Concerns, Inc. 2950 Broadway St. Houston, TX 77017 713-640-3760 Employer Identification Number: 76-0377101

View Audit 17129

Finding 13140 (2022-004)

Material Weakness 2022

City of Sullivan

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Sue Pitts Contact Phone Number: 812-268-6077 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will implement a system of internal controls related to the preparation and submission ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Sue Pitts Contact Phone Number: 812-268-6077 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will implement a system of internal controls related to the preparation and submission of the Project and Expenditure (P&E) Reports. The Clerk-Treasurer will prepare the reports to be reviewed by the Deputy Clerk-Treasurer, prior to submission, to ensure that all projects, sections, and key line items are complete and supported by the ledger. Starting in 2024, the reports will be submitted by the April 30th deadline. Anticipated Completion Date: January 2024

View Audit 17605

Finding 13109 (2022-003)

Material Weakness 2022

Sadler Health Center Corporation

PA

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

2002-003 ? Grant Revenue and Schedule of Federal Expenditures Recommendation: The Center needs to emphasize the accounting for grant revenues by source and review the process for tracking grant expenditures. Action Taken: ? Sadler Health Center Corp. was without a full-time Chief Financial Offi...

2002-003 ? Grant Revenue and Schedule of Federal Expenditures Recommendation: The Center needs to emphasize the accounting for grant revenues by source and review the process for tracking grant expenditures. Action Taken: ? Sadler Health Center Corp. was without a full-time Chief Financial Officer for Fiscal Year ended 6/30/2022 due to CFO out on FMLA ? Accounting Department was staffed with a single staff accountant ? Subsequently, CFO on leave retired ? Leadership engaged a fractional, interim CFO ? Leadership hired a full-time Controller, effective date of May 2023 ? Temporary contracted bookkeeper engaged, effective date March 2023 ? Professional recruiting support engaged for CFO search ? Sr. Staff Accountant position has been posted for hire ? Fully staffed Accounting department will consist of the following: o Chief Financial Officer o Controller o Sr. Staff Accountant o Staff Accountant ? Interim CFO and Controller are actively engaged in establishing internal controls and procedures for reconciliation of accounts on a monthly basis; including establishing a daily, weekly, monthly, quarterly and annually tasks list with Assigned personnel and due dates. o This is inclusive of establishing Grant Tracking tools such as, Excel Workbooks, appropriate General Ledger segmenting to be able to assign financial transactions to specific Grants.

View Audit 17693

Finding 13107 (2022-002)

Material Weakness 2022

Sadler Health Center Corporation

PA

Questioned Costs Internal Control / Segregation of Duties

2022-002 ? Account Reconciliations Recommendation: The Center needs to ensure the grants receivable, deferred revenue, grant revenue, pledges and accrued expense accounts are reconciled with support and the general ledger on a monthly basis. Action Taken: ? Sadler Health Center Corp. was without a ...

2022-002 ? Account Reconciliations Recommendation: The Center needs to ensure the grants receivable, deferred revenue, grant revenue, pledges and accrued expense accounts are reconciled with support and the general ledger on a monthly basis. Action Taken: ? Sadler Health Center Corp. was without a full-time Chief Financial Officer for Fiscal Year ended 6/30/2022 due to CFO out on FMLA ? Accounting Department was staffed with a single staff accountant ? Subsequently, CFO on leave retired ? Leadership engaged a fractional, interim CFO ? Leadership hired a full-time Controller, effective date of April 2023 ? Temporary contracted bookkeeper engaged, effective date March 2023 ? Professional recruiting support engaged for CFO search ? Sr. Staff Accountant position has been posted for hire ? Fully staffed Accounting department will consist of the following: o Chief Financial Officer o Controller o Sr. Staff Accountant o Staff Accountant ? Interim CFO and Controller are actively engaged in establishing internal controls and procedures for reconciliation of accounts on a monthly basis; including establishing a daily, weekly, monthly, quarterly and annually tasks list with Assigned personnel and due dates.

View Audit 17693

Finding 13106 (2022-003)

None 2022

Arkansas Alliance of Boys & Girls Clubs, Inc.

AR

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502

Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will ...

Name of Responsible Individual(s): Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: The fiscal team will enhance its procedures and internal controls with respect to preparation and review of the SEFA. Grant agreements will be reviewed to confirm if expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants and pass-through funds in the SEFA. Anticipated Completion Date: December 31, 2023

View Audit 17603

Corrective Action Plans

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