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Corrective Action Plans

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Finding 48304 (2022-001)
Significant Deficiency 2022
Mary Greeley Medical Center
IA
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for seve...
Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for several quarters, resulting in a total overstatement of actual 2019 revenues of $5,197,094, a total overstatement of actual 2020 revenues of $3,996,899, and a total understatement of 2021 actual revenues of $1,915,433. The total net impact of these misstatements to the lost revenue calculation resulted in an understatement of lost revenues reported of $1,903,535. The Medical Center also reported PRF expenses in Period 2 in an amount equal to Period 2 PRF funding received. Therefore, the Medical Center did not report actual revenue data for the third or fourth quarters of 2021. The portal included $100,237,417 of third and fourth quarter 2019 actual revenues in the calculated lost revenue for 2021. While reporting of lost revenue was inaccurate, there were no questioned costs. Corrective Actions Taken or Planned: The Medical Center reported lost revenue using Option 1, comparing actual revenues for 2020 and 2021 to actual revenues for 2019. The Medical Center had errors in their formulas calculating actual revenue for the first quarter of 2019, second quarter of 2019, third quarter of 2019, and the second quarter of 2020. Additionally, the Medical Center used preliminary rather than final, audited actual revenue amounts for the second quarter of 2021. Due to the fact that Period 2 PRF expenses were equal to Period 2 PRF distributions received and lost revenue was not needed to qualify for the Period 2 PRF distributions, the Medical Center did not submit actual revenue data for the third nor fourth quarter of 2021 as the portal did not allow data entry beyond what was necessary to cover the Period 2 PRF distributions. As a result, the portal calculated a lost revenue amount for those quarters equal to actual revenues for the third quarter of 2019 and the fourth quarter of 2019. Management had previously added an additional layer of reporting review prior to submission, which includes the Chief Financial Officer, the Controller and the staff member responsible for submitting the information, which was implemented on March 24, 2022. However, this control did not detect previous formula errors. During the Period 4 reporting completed on March 28, 2023, the Controller and staff member corrected the prior formula errors and conducted a dual entry review as the information was reported into the portal. All errors, current and prior, have been corrected. Going forward, the Medical Center will implement checks to ensure that any information reported agrees to audited financial information. Anticipated completion date: March 28, 2023 Name of contact person responsible for corrective action: Gary Botine ? Vice President and Chief Financial Officer
View Audit 46078
Finding 48291 (2022-003)
Material Weakness 2022
City of Tell City
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective A...
FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective Action: Connie A Berger, Clerk-Treasurer Contact Phone Number and Email Address: 812-547-2349 clerk-treasurer@tellcity.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan will happen in 2024 when submitting information in the project and expenditure report due the US Department of the Treasury. I will have one of the Deputy Clerk-Treasurers review and check the information before I submit the information, and also have them watch when the information is submitted into the computer system. The City elected to claim all the SLFRF allocation as revenue loss. Anticipated Completion Date: The Completion Date for the Corrective Action Plan will be April 30, 2024. This is the date that the next yearly report will be due.
View Audit 42011
The King's University
TX
Matching / Level of Effort / Earmarking
Need Analysis and Transfer Credits Planned Corrective Action: The implementation of the new student information system was completed in October 2022. The new system will ensure correct transfer credits are being reported to FA Solutions the third-party financial aid servicer. This will allow the c...
Need Analysis and Transfer Credits Planned Corrective Action: The implementation of the new student information system was completed in October 2022. The new system will ensure correct transfer credits are being reported to FA Solutions the third-party financial aid servicer. This will allow the correct grade level is reflected at the start of the term and the student receives the maximum loan award when packaged at the beginning of the academic year. Person Responsible for Corrective Action Plan: Jennifer Steed, Director of SFS and Derek Pritchett, Registrar Anticipated Date of Completion: Correction action steps are in place now and monitoring is ongoing.
View Audit 41825
Finding 48273 (2022-003)
Material Weakness 2022
Franklin Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of ...
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of reports submitted for federal grants, and document that review of any final submission. Anticipated Completion Date: 2-23-23
View Audit 40756
Finding 48272 (2022-002)
Material Weakness 2022
Franklin Community School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: In previous years, we have relied on our architects,...
FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: In previous years, we have relied on our architects, who have designed and managed our construction and renovation projects, to ensure all federal requirements had been met. It was assumed that if the architect presented a pay application from the contractor, that the architect confirmed the work had been done and that the Davis-Bacon Act requirements had been met. It should be noted that the district was able to present supporting documents that showed the wages were in compliance with the Davis-Bacon Act, as a result of the auditor?s inquiry. Although we suspect the review had been done, it was not properly documented for the district to be able to present evidence of a review to the auditors. For future federally funded projects, the Chief Financial Officer (CFO) will require that any payroll documents associated with that pay application be submitted as supporting documentation. The CFO will confirm compliance with the Davis-Bacon Act by comparing the payroll records to the wage rates required for the project. Once compliance has been confirmed, the CFO will submit the paperwork required for the board to approve the payment earned by the contractor. Anticipated Completion Date: 2-22-23
View Audit 40756
Finding 48257 (2022-002)
Material Weakness 2022
Crawfordsville Community School Corporation
IN
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.307
FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over Program Income for the Child Nutrition Cluster. After this review, we will implement a system to ensure that compliance with the federal program income requirements is met. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.
View Audit 49435 Questioned Costs: $1
Finding 48254 (2022-002)
Significant Deficiency 2022
Genoa Central School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
The Davis-Bacon Act requires all contractors and subcontracts performing on construction contracts in excess of $2000, financed by Federal funds, to pay their laborers and mechanics not less than the prevailing wage rates as determined by the Department of Labor. (Reference #EDSD24422-003) If Feder...
The Davis-Bacon Act requires all contractors and subcontracts performing on construction contracts in excess of $2000, financed by Federal funds, to pay their laborers and mechanics not less than the prevailing wage rates as determined by the Department of Labor. (Reference #EDSD24422-003) If Federal funds are used in any future construction projects the district will ensure all contracts contain the required notification regarding compliance with the Davis-Bacon Act. Procedures will be put into place to ensure that the district stays in compliance with the Davis-Bacon Act.
View Audit 48541
Finding 48250 (2022-003)
Material Weakness 2022
Fairfield Community Schools
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requ...
FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requested by IDOE will follow the same procedures of all FER reports. The ?data collection? for the ESSER grants was not identified as a financial report, and thus did not follow these processes. Now that we know this is a financial report, the steps below will be followed. The grant was initially not set up correctly and expenses were expended to and then transferred to the correct accounts once the grants were set up correctly. These changes were in flux when the report was requested, so what was reported at the time of the report is no longer what is reflected in grants? ledgers. The corrective action will require that the program director gathers the initial data, the data will be reviewed by the administrative assistant to the grants? director, and then reviewed by the Treasurer. All three employees will sign/initial a printed copy of the report before it is submitted. Data regarding students served by programs and staff reports will be reviewed by the program director and the data specialist and signed off on by both parties to ensure accuracy. Anticipated Completion Date: March 24, 2023
View Audit 42640
Finding 48240 (2022-001)
Significant Deficiency 2022
Stevens Institute of Technology
NJ
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding No. 2022-001 Compliance Requirement ? Reporting ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each report submission that is required to support spending under each of the Higher Education Emergency Relief Funds and other related fundi...
Finding No. 2022-001 Compliance Requirement ? Reporting ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each report submission that is required to support spending under each of the Higher Education Emergency Relief Funds and other related funding programs has formal supporting documentation to evidence appropriate review of the report. This issue of how eligible students were determined and how the amounts distributed were determined was identified on the Q4 2021 Report due to the timing of the test work in the prior year Single Audit. This issue was corrected in the Q1 2022 Report and all available funding has been spent. The Assistant Vice President for Financial Aid has ensured that the total number of students eligible to receive a grant and the total number of students who receive grants is properly reviewed and documented. The Manager of Financial Planning, Budgeting and Analysis will ensure that all submitted Institutional Aid Reports are properly reconciled to actual expenditures rather than anticipated expenditures. The Q4 2021 Report was revised and reposted to reflect that expenditures were related to other costs rather than lost revenue. Each Student Aid Report and Institutional Aid Report will be reviewed and approved by the Associate Vice President for Finance. This review and approval will be documented in the file. The submitted Reports will also be provided to the CFO, Vice President for Finance and Treasurer. Timing of Completion This corrective action was implemented in FY22 and FY23.
View Audit 42638
Finding 48221 (2022-003)
Significant Deficiency 2022
Catholic Charities, Inc.
MS
Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
View Audit 46940
Finding 48220 (2022-002)
Significant Deficiency 2022
Catholic Charities, Inc.
MS
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
View Audit 46940
Finding 48219 (2022-001)
Significant Deficiency 2022
Catholic Charities, Inc.
MS
Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
Management has engaged an external consultant to perform bookkeeping and financial reporting services.
View Audit 46940
Finding 48214 (2022-002)
Significant Deficiency 2022
Raleigh County Community Action Association, Inc.
WV
Reporting Matching / Level of Effort / Earmarking § 200.303
2022-002 REPORTING Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be perf...
2022-002 REPORTING Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Action taken: The report submission process has been reviewed and additional controls have been implemented to ensure that, going forward, supporting documentation agrees with the amounts being reported. This documentation will be filed with the report. The report will be reviewed by a staff member who is not a part of the data entry process.
View Audit 46935
Finding 48210 (2022-007)
Significant Deficiency 2022
Winner Regional Healthcare Center
SD
Student Financial Aid Reporting Significant Deficiency § 200.303
Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report wi...
Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report within the timeframe requested by the federal agency representative. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: The CFO will send the audited financial statements to USDA by the deadline. Anticipated Completion Date: 9-30-2023
View Audit 46933
Finding 48209 (2022-006)
Material Weakness 2022
Winner Regional Healthcare Center
SD
Special Tests & Provisions Subrecipient Monitoring Material Weakness
Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: We elected to make a withdrawal and subsequent replenishment on the reserve account. There was no documented secondary review of the monthly reserve fund...
Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: We elected to make a withdrawal and subsequent replenishment on the reserve account. There was no documented secondary review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: An automatic transfer to fund the debt reserve account was established in January 2023 and repeats each month until the fund has been properly funded. Additionally the finance packets presented to the governing board will include monthly oversight of debt reserve balances and whether or not the facility is in compliance. Anticipated Completion Date: 9-30-2023
View Audit 46933
Finding 48190 (2022-002)
Significant Deficiency 2022
Watertown School District No. 14-4
SD
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 - Federal Direct Student Loans Special Tests and Provisions ? Return of Title IV Funds Finding Summary: 1 of 30 students tested for return of Title IV had a withdrawal determina...
Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 - Federal Direct Student Loans Special Tests and Provisions ? Return of Title IV Funds Finding Summary: 1 of 30 students tested for return of Title IV had a withdrawal determination date outside of the 30-day requirement. For a student who withdraws without providing notification from a school that is not required to take attendance, the school much determine the withdrawal date no later than 30 days after the end of the earlier of 1) the payment period or the period of enrollment, 2) the academic year, or 3) the student?s educational program. Responsible Individuals: Eric Schultz, Director of Enrollment and Marlene Seeklander, Director of Financial Aid Corrective Action Plan: The Registrar?s Office will take the following action: For all programs that have SOE/Internship/Clinical experiences, a roster will be generated, and the instructors will be required to verify that the student has been placed and is actively participating in the SOE/Internship/Clinical. Moving forward, this will be a reminder that is emphasized on a regular basis. At the instructor in-service sessions in August, the Director or Enrollment and Director of Financial Aid present a session which is a series of reminders and other important information that instructors need to know. While we already address the need to notify the Registration Office that a student is no longer attending, we plan to expand on that topic. We will include a slide with the audit finding as outlined so they can see the audit ramifications it has on LATC. We will also explain that this is an institutional responsibility, which includes all staff, all program instructors and all adjuncts. Anticipated Completion Date: Ongoing
View Audit 53320
Finding 48183 (2022-001)
Material Weakness 2022
Black River Local School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 01/05/2023 Responsible Contact Person: Brian Haines, Treasurer The District has implemented the following Action Plan for Correction: 1. The Treasurer will ensure that all agreements intended to be source...
Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 01/05/2023 Responsible Contact Person: Brian Haines, Treasurer The District has implemented the following Action Plan for Correction: 1. The Treasurer will ensure that all agreements intended to be sourced through Federal Funds will contain prevailing wage rate provisions prior to signing any such agreements. 2. The Treasurer will ensure that invoices from contractors contain the necessary prevailing wage certified payroll reports prior to approving such invoices for payment from Federal Funds. 3. The Treasurer will educate all responsible parties (Accounts Payable, Superintendent) in the District regarding prevailing wage documentation to ensure appropriate documentation is obtained prior to payment to the contractors and prior to requesting Federal Funds.
View Audit 51847
Finding 48181 (2022-004)
Significant Deficiency 2022
Summit Academy Oic
MN
Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.303
2021-004 COVID-19 HEERF Student Aid Portion and COVID-19 HEERF Institutional Portion Recommendation: We recommend the Organization establish a system to track due dates of reports to ensure timely submission and retain documents to support the submission and accuracy of the reports. Explanation of d...
2021-004 COVID-19 HEERF Student Aid Portion and COVID-19 HEERF Institutional Portion Recommendation: We recommend the Organization establish a system to track due dates of reports to ensure timely submission and retain documents to support the submission and accuracy of the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: I do not disagree with this finding, however it is important to clarify that this is not a repeat finding from 2021, but rather, this is the exact same incident of the 2021 finding. The 2021 audit was not conducted until February 2022 which happens to also fall into our FY2022. As a result, this finding was corrected immediately following the FY21 discovery and the corrective action was put into place at that time and remains in place and effective. That corrective action was and is as follows: Summit did and continues to have the due dates for the various reporting deadlines, and we did meet those deadlines, however the issue remains that once our reports were updated to the website as required, there exists no audit log of the dates of the changes. As a solution to this issue, we have created a due date log that will be updated with the change date and the log will be signed by the originator of the report as well as the overseer of the website. This signed log will be preserved for review. Names of the contact persons responsible for corrective action: Reports will continue to be filed by the CFO (Marc Carrier) and the Digital Marketing Specialist (Rachel Prost) will be responsible for the website update. This was implemented March 31,2022 and remains in place.
View Audit 51844
Finding 48131 (2022-001)
Material Weakness 2022
Los Angeles County Museum of Natural History Foundation
CA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430
In response to Finding #2022-001, the Foundation will implement two additional mitigating efforts into the existing processes and procedures to address the conditions in this finding. (1) A Missed Approval report will be generated from the payroll system to identify which hourly employee timecards h...
In response to Finding #2022-001, the Foundation will implement two additional mitigating efforts into the existing processes and procedures to address the conditions in this finding. (1) A Missed Approval report will be generated from the payroll system to identify which hourly employee timecards have not been approved after each pay period. Supervisors will be required to provide approvals on timecards of hourly employees identified in this step. (2) The Foundation will develop a time allocation form to document an after-the-fact review of any budgeted payroll costs allocated to awards to ensure they are reflective of actual time incurred. Such time allocation forms will be required on at least a quarterly basis. These steps will be in place by December 31, 2022. Implementation will be overseen and ensured by Dr. Luis Chiappe, Senior Vice President, Research & Collections, 213-763-3361.
View Audit 46323
Finding 48130 (2022-002)
Material Weakness 2022
Faculty Physicians and Surgeons of Llusm
CA
Internal Control / Segregation of Duties Period of Performance Reporting
Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and acc...
Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and accurate and complied with the terms and conditions as reported in the HRSA Portal filings. However, management did not retain documentation evidencing the performance of these controls.? Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of lost revenues is correct and accurate. Management recognizes the need to document internal controls over lost revenue for PRF funds. Management will ensure that documentation for compliance with internal controls is maintained to substantiate lost revenue related to PRF funds. Responsible party: Jordan Urban, AVP Finance, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission
View Audit 45744
Finding 48129 (2022-001)
Material Weakness 2022
Faculty Physicians and Surgeons of Llusm
CA
Internal Control / Segregation of Duties Period of Performance Reporting
Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the cal...
Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the calculation of expenses attributable to Coronavirus reported during July 1, 2021 to June 30, 2022?. Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of expenses attributable to Coronavirus is correct and accurate. Management recognizes the need to document internal controls over terms and conditions and expenses attributable to Coronavirus. Management will ensure that documentation for compliance with internal controls is maintained to substantiate review of terms and conditions and expenses attributable to Coronavirus. Responsible party: Dessy Chi, Director of Finance-LLUHC, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission
View Audit 45744
Finding 48123 (2022-003)
Material Weakness 2022
City of Goshen
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Correcti...
FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To enhance internal controls, the City of Goshen Clerk-Treasurer?s Office has identified and segregated duties related to the preparation of the Schedule of Federal Awards (SEFA). Using the checklist from the SBOA as a reference, an internal checklist has been created to use for annual review of the policies and procedures. For this year in particular, a revisiting of the policies and procedures is necessary to address and clarify segregation of duties, both for internal and external purposes. The design, including segregation of duties, exists between the Clerk-Treasurer, Deputy Clerk-Treasurer, and the Grants Manager. However, the reporting procedures can be improved, specifically in how implementation generates verifiable proof and documentation. What is cited below is more of a ?retroactive finding? from 2021, since SBOA did not audit these funds previously. There also had been a series of difficulties with the Treasury portal; by the time the system was corrected, the reports were submitted. Regarding the procedures, the City of Goshen undertook data entry, review, and submission using three different individuals, and there is evidence of this review that has not been acknowledged by the SBOA. The review and oversight process, however, is being improved in light of this new finding. The revision of policies will more effectively articulate the steps that effect internal control and ensure consistent implementation. To ensure the accuracy of Project and Expenditure Reports prior to submission to the U.S. Department of Treasury, the preparer will email the reviewer when a report is ready for review. The reviewer will respond to the email when the information is reviewed and include any errors noted that need to be corrected. This email correspondence will be kept and provided to state auditors. The City also will maintain an approval sheet indicating that the review of the report has been completed and the reviewer will sign and date the approval sheet and note any errors found during the review. Anticipated Completion Date: This process should be reviewed and ready by the next SEFA preparation, in January 2024. ? Completed and submitted to the State Board of Accounts, Aug. 29, 2023
View Audit 41399
Finding 48089 (2022-005)
Material Weakness 2022
Liberty-Perry Community School Corporation
IN
School Nutrition Programs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Brenda Layne, Food Service Director Contact Phone Number: 765-289-7323 Views of Responsible Official: We concur with the findings Description Qf Corrective Action Plan: The prompts have been fixed on the Distribution Report, so it wi...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Brenda Layne, Food Service Director Contact Phone Number: 765-289-7323 Views of Responsible Official: We concur with the findings Description Qf Corrective Action Plan: The prompts have been fixed on the Distribution Report, so it will include all Cafeteria employees. The F.S.D. will also initial each time card and Distribution Report. In the future ALL Claims will be initialed by the F.S.D. And as additional control the Superintendent will also initial all claims prior to the School Board meeting. Anticipated Completion Date: February 2023
View Audit 54302
Louisburg College Inc.
NC
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Identifying Number: 2022-004 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Early Disbursements to Students Finding: The College disbursed funds within 30 days of the first day of class for 12 first year students out of 40 students tested. Name of Contact Person: Karen ...
Identifying Number: 2022-004 - USDOE Student Financial Assistance Cluster - Special Tests and Provisions: Early Disbursements to Students Finding: The College disbursed funds within 30 days of the first day of class for 12 first year students out of 40 students tested. Name of Contact Person: Karen Overton, Director of Financial Aid Corrective Action Plan: The College will not disburse any Title IV federal aid until after the first 30 days of classes each semester for all students. Faculty are required to take attendance. On the 30th class day, staff will submit attendance reports for all students. After a review of the reports, staff will only disburse aid for students who have been attending the College for the first 30 days per USDOE regulations. Anticipated Completion Date: Beginning August 2022
View Audit 54135 Questioned Costs: $1
Louisburg College Inc.
NC
Student Financial Aid Matching / Level of Effort / Earmarking
Identifying Number: 2022-003- USDOE Student Financial Assistance Cluster-Special Tests and Provisions: Exit Counseling Support Finding: The College could not produce support showing completed exit counseling or proof of an attempt to send exit counseling for 19 students that graduated/withdrew out o...
Identifying Number: 2022-003- USDOE Student Financial Assistance Cluster-Special Tests and Provisions: Exit Counseling Support Finding: The College could not produce support showing completed exit counseling or proof of an attempt to send exit counseling for 19 students that graduated/withdrew out of 40 students tested. Name of Contact Person: Karen Overton, Director of Financial Aid Corrective Action Plan: The College will provide and document exit counseling information ( or proof of an attempt to send exit counseling) to all graduated and withdrawn students. The College will maintain the evidence through email communication, certified mail receipts, and USDOE Common Origination and Disbursement (COD) reports.
View Audit 54135
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