Corrective Action Plans

Finding 12937 (2022-001)

Material Weakness 2022

IN

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school...

Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency Management Corrective Action: Previous audit year expenses were classified as ?General? funds when they should have classified as ?Food Service?. This, in aggregate, has led to an excess fund balance. Management, specifically Rod Iberg and Linda Heidrich, will work with the state on how to transfer the large arrear fund balances between accounts. Management will also endeavor to assure that all ongoing expenses are allocated to the correct fund.

View Audit 18123

Finding 12895 (2022-002)

Material Weakness 2022

City of East Chicago

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1....

FINDING 2022-002 Contact Person Responsible for Corrective Action: Valeriano F. Gomez / City Controller Contact Phone Number: 219-391-8300 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Additional Internal controls to address Finding 2022-002: A.- 1. East Chicago SLFRF reporting personnel, will be expanded to include a review of Quarterly Project and Expenditure Reports by a city senior accountant. 2. All personnel will jointly review Quarterly Project & Expenditure Report when completed, before proceeding to submission in portal. 3. Review by city personnel of previous Quarterly Reports to include the initial Interim Report (SLT-4798, 8-31-21) to address issues. 4. To address possible error in reporting tier will e-mail Treasury (SLFRF@treasury.qov.) for guidance and direction. Per Project and Expenditure Report User Guide April 1, 2023. B.- 2. East Chicago SLFRF reporting personnel will include the project ledger to future SLFRF Compliance Quarter Reports to ensure accurate reporting within the proper timeline / period. Note: In addition, with further discussion, we will continue to work on finding other proposals to improve internal controls issues related to Finding 2022-002. Anticipated Completion Date: Corrective actions should be in place for next SLFRF Quarterly Report (2nd Qtr. 2023).

View Audit 17648

Finding 12890 (2022-002)

Significant Deficiency 2022

Cambridge Community Unit School District No. 227

IL

Internal Control / Segregation of Duties Questioned Costs Cash Management

Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure t...

Condition: Monthly Claim for Reimbursement included second meal claims in excess of two percent of the number of first meals served to children for each meal type. Plan: Implement additional procedures to ensure the accuracy of meal counts prior to the submission of the monthly Claim for Reimbursement such as but not limited to training and conferences. Additionally, the District should contact the Illinois State Board of Education for further recommendation on this finding. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: There is no disagreement with this finding and procedures will be implemented. The District will contact the Illinois State Board of Education for further recommendation.

View Audit 17428

Finding 12889 (2022-003)

Significant Deficiency 2022

Cambridge Community Unit School District No. 227

IL

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment § 200.501 § 200.516

Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regard...

Condition: The District overstated expenditures on the ESSER I June 30, 2021 expenditure report. Plan: Grant expenditures should be reviewed and reconciled back to the accounting records prior to submitting final reports; ISBE grants division should be contacted regarding this discrepancy. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Thomas Akers, Superintendent Management's response: The District agrees that the expenditures claimed on the June 30, 2021 expenditure report was overstated by $10,678 and in the future will review and reconcile the expenditure reports to the accounting records before submitting to ISBE.

View Audit 17428

Finding 12888 (2022-001)

Material Weakness 2022

Eastway Corporation

OH

Questioned Costs Reporting Internal Control / Segregation of Duties

2022-001 (a) Comments on Findings and Recommendations: While management concurs with the finding and auditors? recommendation to enhance internal controls to ensure reports are filed timely, it believes the failure to report the Period 2 funds was not due to neglect but simply due to the untimely de...

2022-001 (a) Comments on Findings and Recommendations: While management concurs with the finding and auditors? recommendation to enhance internal controls to ensure reports are filed timely, it believes the failure to report the Period 2 funds was not due to neglect but simply due to the untimely death of an employee. After the death of the Organization?s employee, management called the HRSA Provider Support Line, prior to the original due date of the reporting deadline, and was told that all reports had been filed. The Organization is currently working with HRSA to determine if an exception to the late filing can be obtained for reasonable cause based upon the previously mentioned circumstances. The Organization believes it has fully earned the Provider Relief Funds as it had sufficient lost revenues to support the need for the funding. (b) Action(s) Taken or Planned: Management is aware of the requirements related to the reporting submission. Management intends to implement proper procedures and policies for all grant reporting by June 30, 2023. Furthermore, internal controls over the program are being strengthened to prevent future non-compliance.

View Audit 17350 Questioned Costs: $1

Finding 12882 (2022-001)

Significant Deficiency 2022

Capitol Region Education Council

CT

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...

Government Officials Capitol Region Education Council respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 202 - June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Education 2022-001 Title I Grants to Local Educational Agencies ? Assistance Listing No. 84.010 Recommendation: We recommend that the policies and procedures related to approval process be followed to ensure that all exit forms have the proper approvals for removing a student from the adjusted regulatory cohort. Explanation of disagreement with audit finding: To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminated in the award of a regular high school diploma. From the 40 selections tested, there was 1 student for which no written documentation was maintained including parent or guardian signature to support that the student either transferred out, emigrated to another country, transferred to a prison or juvenile facility, or was deceased. Action taken in response to finding: CREC has considered the recommendations and will organize training of school and staff who work with student records that will include instruction on student withdrawal procedures. SDE and CREC accepts the request for a transcript from the receiving district as documentation for the withdrawal of the student from a CREC school. Name(s) of the contact person(s) responsible for corrective action: Jeff Ivory, Comptroller, (860) 524-4068 Planned completion date for corrective action plan: June 30, 2023

View Audit 17158

Finding 12879 (2022-005)

Material Weakness 2022

Brown County

IN

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

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the...

FINDING 2022-005 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: The Auditors office will have a member of the subrecipient review and sign off and date that the invoice was approved with allowable service, prior to coming to the auditor?s office for payment. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12878 (2022-004)

Material Weakness 2022

Brown County

IN

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

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verifi...

FINDING 2022-004 Julia Reeves Auditor Contact Person 812-988-5485 Contact Phone Number: Views of Responsible Official: I agree with the findings as they are listed. Description of Corrective Action Plan: Auditor?s office will Generate a report with a date range and keep the report on file for verification to confirm report. The Auditor?s office will verify report before submission. Anticipated Completion Date: December 31, 2023

View Audit 17582

Finding 12867 (2022-004)

Material Weakness 2022

Wagner Community Memorial Hospital

SD

Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of t...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Federal Financial Assistance Listing/CFDA #10.766 Program Name: Communities Facilities Loans and Grants Cluster Compliance Requirement: Special Tests - Set aside of a reserve amount backed by the full faith and credit of the United States Finding Summary: Management maintained a reserve account in a pooled investment fund which includes marketable securities backed by the full faith and credit of the United States, but based on the portfolio mix of the investment pool, was not adequate to cover the entire reserve requirement. In addition, we had not established a separate bookkeeping account and/or a separate bank account. Responsible Individuals: Bryan Slaba, Chief Executive Officer Corrective Action Plan: A separate savings account backed by the full faith and credit of the United States and bookkeeping account will be established. Anticipated Completion Date: 12/31/2022

View Audit 17145

Finding 12859 (2022-006)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

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

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12858 (2022-005)

Material Weakness 2022

Veterans Northeast Outreach Center, Inc.

MA

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

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resour...

Findings 2022-001 through 2022-007 During 2020 and 2021, the Organization had gone through a significant amount of turnover at the management level and in the Finance department. These changes have resulted in the identification of a significant lack of internal controls as well as a lack of resources. The Organization has gone through a process of hiring new Finance positions and engaging outside consultants as needed. With a change in leadership and an increase in resources, the Organization is in the process of implementing a system of internal controls that will focus on segregation of duties related to all significant transaction cycles (including monthly close procedures), increasing communication and transparency of transactions within the Organization, and a heightened sense of documentation to support all transactions, including grant funded activity. The goal of implementing this system of controls is to mitigate the risk of any wrongdoing, intentional or unintentional, at the Organization and to allow for proper compliance with restrictions set forth by government agencies. Responsible party: Scott Forbes; Executive Director; (978) 873-0916 Anticipated completion date: June 30, 2023

View Audit 17771

Finding 12855 (2022-002)

Significant Deficiency 2022

Elm Hill Water District

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports a...

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports and assume all relevant management responsibilities.

View Audit 17759

Finding 12854 (2022-001)

Significant Deficiency 2022

Elm Hill Water District

MA

Internal Control / Segregation of Duties Significant Deficiency

Views of Responsible Officials and Corrective Action: The District will strive to segregate as many accounting functions as practical with the limited staff available.

View Audit 17759

Finding 12824 (2022-007)

None 2022

City of Las Vegas

NM

Internal Control / Segregation of Duties Special Tests & Provisions § 200.318

Finding Number: 2022-007 Finding : Premium Pay Corrective Action Taken or To Be Taken: Recommend the City create internal controls to ensure that they review federal and state regulations prior to disbursements to ensure costs are allowable. We also recommend the City work with elected officials to ...

Finding Number: 2022-007 Finding : Premium Pay Corrective Action Taken or To Be Taken: Recommend the City create internal controls to ensure that they review federal and state regulations prior to disbursements to ensure costs are allowable. We also recommend the City work with elected officials to create a corrective action plan to recoup the federal funds. Agency Response: Does agency agree with finding? If no or partially, please explain reason(s) why? Initially premium payments were only made to paid staff. Management was unaware of the provisions in reference to elected officials not being able to receive premium pay so they requested premium pay for the elected officials at a later date. The City Manager has sent an email to all elected officials requesting that the funds be reimbursed to the City. At this time (4) four of the (6) six elected officials have reimbursed the City and the others have committed to do so as well. Additional Comments:

View Audit 17742

Finding 12770 (2022-001)

Significant Deficiency 2022

Humility Homes and Services, Inc.

IA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Corrective action taken: Management will implement policies and procedures to ensure reports are reviewed and submitted timely in accordance with grant requirements.

View Audit 17728

Finding 12728 (2022-002)

Significant Deficiency 2022

Hot Springs County

WY

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

Audit Finding 2022-002 Finding Lack of Written Policies and Procedures over Federal Awards ALN Number 21.027 ALN Name Coronavirus State & Local Fiscal Recovery Funds Questioned Costs $0 County Response Concur Status Corrective action plan in progress Corrective Action Plan In response to the finding...

Audit Finding 2022-002 Finding Lack of Written Policies and Procedures over Federal Awards ALN Number 21.027 ALN Name Coronavirus State & Local Fiscal Recovery Funds Questioned Costs $0 County Response Concur Status Corrective action plan in progress Corrective Action Plan In response to the finding, the County is in the process of developing written policies and procedures relative to internal controls over federal awards, to help achieve: - County wide consistency over compliance regulations and standards - Decrease the risk of grant agreement noncompliance - Reduce the risk of undetected errors in processing of financial transactions relative to federal awards. Steps taken include: - Familiarization of requirements in 2 CFR 200.303 - Obtain draft examples of policies and procedures adopted by other Counties - Discussion with governance and county attorney regarding development and adoption of policies and procedures In addition, the County is continuing to suggest departments implement effective internal control structures to - Protect assets against theft and waste - Ensure accurate and reliable operating and accounting data The conditions noted in this finding were previously reported in finding 2021-002 Completion Date Estimated June 2023 - policy written, approved by Commissioners, and disseminated ot departments Training - ongoing County Contact Becky Kersten, County Clerk

View Audit 17708

Finding 12727 (2022-001)

Significant Deficiency 2022

Hot Springs County

WY

Internal Control / Segregation of Duties

Audit Finding 2022-001 Finding Segregation of Duties ALN Number 21.027 ALN Name Coronavirus State & Local Fiscal Recovery Funds Questioned Costs $0 County Response Concur Status Ongoing Monitoring & Education Corrective Action Plan The County understands that no one individual should handle or domin...

Audit Finding 2022-001 Finding Segregation of Duties ALN Number 21.027 ALN Name Coronavirus State & Local Fiscal Recovery Funds Questioned Costs $0 County Response Concur Status Ongoing Monitoring & Education Corrective Action Plan The County understands that no one individual should handle or dominate transactions from initiation to posting in the general ledger as well as having access to assets and the accounting records. By State statute, the County's Clerk and Treasurer offices are set up to segregate the County general ledger transactions as such: - disbursement of County funds initiated in Clerk's office - receipt of County completed in Treasurer's office. In addition, the County continues to suggest departments implement effective internal control structures to: - Protect assets against theft and waste - Ensure accurate and reliable operating and accounting data - Establish written policies and procedures to aid in the implementation of segregation of duties for their respective areas of responsibility The conditions noted in this finding were previously reported in findings 2021-001 Completion Date Ongoing County Contact Becky Kersten, County Clerk

View Audit 17708

Finding 12721 (2022-003)

Significant Deficiency 2022

The Inner Voice, Inc.

IL

Reporting Internal Control / Segregation of Duties

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Treasury 2022-003 American Rescue Plan Act ? Assistance Listing No. 21.027 Recommendation: We recommend Inner Voice establish controls to evaluate grant agreements to capture funds identified as federal. Upon preparation of the SEFA, verificati...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Treasury 2022-003 American Rescue Plan Act ? Assistance Listing No. 21.027 Recommendation: We recommend Inner Voice establish controls to evaluate grant agreements to capture funds identified as federal. Upon preparation of the SEFA, verification with funders should be performed as needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are in the process of discussing with the Board for hiring of a finance person to prepare the reports so that CFO can review and approve his/her work. Name(s) of the contact person(s) responsible for corrective action: CFO Planned completion date for corrective action plan: September 1, 2023.

View Audit 17548

Finding 12720 (2022-006)

Significant Deficiency 2022

The Inner Voice, Inc.

IL

Significant Deficiency Internal Control / Segregation of Duties Questioned Costs

Department of Veterans Affairs 2022-006 VA Homeless Providers Grant and Per Diem Program ? Assistance Listing No. 64.024 Recommendation: We recommend the Inner Voice review its policies and procedures at the conclusion of an award period and obtain authorization from the federal awarding agency for...

Department of Veterans Affairs 2022-006 VA Homeless Providers Grant and Per Diem Program ? Assistance Listing No. 64.024 Recommendation: We recommend the Inner Voice review its policies and procedures at the conclusion of an award period and obtain authorization from the federal awarding agency for costs incurred after the award period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Inner voice has approached VA Authority on this issue and they have no issue as this cost is immaterial. However, moving forward Inner voice will not allocate cost to the program and grant unless work is completed or approved by the funder in instances where the work cannot be completed during the program year. Name of the contact person responsible for corrective action: CFO Planned completion date for corrective action plan: Effective immediately.

View Audit 17548

Finding 12719 (2022-005)

Significant Deficiency 2022

The Inner Voice, Inc.

IL

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

2022-005 VA Homeless Providers Grant and Per Diem Program ? Assistance Listing No. 64.024 Recommendation: The Inner Voice should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale, controls and oversight. This policy should be follow...

2022-005 VA Homeless Providers Grant and Per Diem Program ? Assistance Listing No. 64.024 Recommendation: The Inner Voice should implement a procurement policy and procedure that includes the selection and documentation of procurement rationale, controls and oversight. This policy should be followed for all procurement transactions and include compliance requirements UG ?200.318 general procurement standards, UG ?200.319 competition, and ?200.320 methods of procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement policy is drafted and under discussion before bring this to the Board for a formal approval and its implementation. Name of the contact person responsible for corrective action: CFO Planned completion date for corrective action plan: After the approval of the Board that is planned to be held during the month of March.

View Audit 17548

Finding 12717 (2022-002)

Significant Deficiency 2022

The Inner Voice, Inc.

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY 2022-002 Audit misstatements Recommendation: We recommend that management review policies and procedures over year-end transactions to ensure that all necessary adjustments are being posted on a timely basis, in the appropriate period, and in accordance with generally accep...

SIGNIFICANT DEFICIENCY 2022-002 Audit misstatements Recommendation: We recommend that management review policies and procedures over year-end transactions to ensure that all necessary adjustments are being posted on a timely basis, in the appropriate period, and in accordance with generally accepted accounting principles. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are in the process of discussing with the Board for hiring of a finance person to prepare the reports so that CFO can review and approve his/her work. Name of the contact person responsible for corrective action: CFO Planned completion date for corrective action plan: September 1, 2023.

View Audit 17548

Finding 12716 (2022-001)

Material Weakness 2022

The Inner Voice, Inc.

IL

Internal Control / Segregation of Duties Material Weakness Reporting

MATERIAL WEAKNESS 2022-001 Financial Reporting Recommendation: The financial statement preparation process s...

MATERIAL WEAKNESS 2022-001 Financial Reporting Recommendation: The financial statement preparation process should be part of the internal control system, although the Inner Voice may be financially limited in the hiring of personnel with an up-to-date understanding of accounting preannouncements, proper mitigating factors should be reflected including oversight by management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are in the process of discussing with the Board for hiring of a finance person to prepare the reports so that CFO can review and approve his/her work. Name of the contact person responsible for corrective action: CFO Planned completion date for corrective action plan: September 1, 2023.

View Audit 17548

Finding 12715 (2022-001)

Material Weakness 2022

Mobile County Housing Authority

AL

HUD Housing Programs Subrecipient Monitoring Eligibility

2022-001 ? ALN 14.871 ? Section 8 Housing Choice Vouchers Program - Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Tyronnda Bethune, Executiv...

2022-001 ? ALN 14.871 ? Section 8 Housing Choice Vouchers Program - Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Tyronnda Bethune, Executive Director Projected Completion Date: September 30, 2023 2022-002 ? Significant Deficiencies in Internal Controls over Financial Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Tyronnda Bethune, Executive Director Projected Completion Date: September 30, 2023

View Audit 17533

Finding 12700 (2022-004)

Significant Deficiency 2022

Oklahoma State University

OK

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305

Research and Development Assistance Listing No Various Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Research and Development Assistance Listing No Various Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management concurs. Departments are entrusted with considerable latitude in determining needs and purchasing products, services, and technical support required to perform educational and outreach duties as well as research with sponsored projects. Because of this, it is reasonable for departments to verify the delivery of these purchases, establish the quality and quantity of the items, and begin the process of paying the corresponding invoices. Delays in the workflow sometimes occur due to valid reasons, and other times are due to a breakdown in the administrative process. Information will be shared with departments regarding delays in invoice processing. This will include sharing the information with academic and research heads in the colleges that processing of invoices must occur quickly, discrepancies affecting the expedient payments will be noted on invoices, and explanations will be recorded. Name(s) of the contact person(s) responsible for corrective action: Robert Dixon, Director of Grants and Contracts Financial Administration Planned completion date for corrective action plan: Spring 2023

View Audit 18279

Finding 12697 (2022-003)

Significant Deficiency 2022

Regional Transit Authority (a.r.t.)

IA

Significant Deficiency Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY: 2022-003 In-Kind Procedures: Criteria ? The Authority is responsible for establishing and maintaining internal controls for recording in-kind revenues & expenses. Condition ? During the performance of our audit, it was determined that the review proced...

SIGNIFICANT DEFICIENCY: 2022-003 In-Kind Procedures: Criteria ? The Authority is responsible for establishing and maintaining internal controls for recording in-kind revenues & expenses. Condition ? During the performance of our audit, it was determined that the review procedures for in-kind revenues and expenses were not adequate for identifying if improper amounts were recorded. Cause ? The Authority has not designed adequate procedures for reviewing in-kind revenues and expenses. Effect ? As a result of these inadequate procedures, there is a higher threat that errors or improper amounts could be recorded as in-kind revenues and expenses. Recommendation ?The Authority should review and revise procedures to ensure in-kind revenues and expenses are being properly recorded and reviewed. Client?s Response ? We will review our current procedures to ensure in-kind revenues and expenses are properly reviewed and recorded in the financial statements in the future.

View Audit 18194

Corrective Action Plans

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