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Finding 58085 (2022-010)
Material Weakness 2022
County of San Joaquin
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303
Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instan...
Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: All Type of Finding: Instances of Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-012. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has implemented policies and procedures to ensure compliance with the program?s special FFATA reporting requirements. Segregation of duties between report preparers and reviewers will be applied to the preparation and review of the FFATA reports. Evidence of documentation will be retained. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: July 1, 2023
View Audit 53495
Finding 58084 (2022-009)
Material Weakness 2022
County of San Joaquin
CA
Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking
Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost ...
Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has corrected this Finding as of August 22, 2022. Internal controls are in place to ensure a formal review and approval process of federal expenditures. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: August 22, 2022
View Audit 53495
Finding 58083 (2022-008)
Material Weakness 2022
County of San Joaquin
CA
Allowable Costs / Cost Principles Material Weakness Reporting
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control ...
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: All ARPA Reports are prepared by the Assistant County Administrator, reviewed by the County Administrator, and submitted by the Assistant County Administrator. Although the County did not have a formal documented sign-off by the County Administrator, the County Administrator reviews and approves all Reports before submission to the Department of the Treasury. A new process has been put into place to address this concern. Prior to submission, and after review by County Administrator, County Administrator sends an email to the Assistant County Administrator (Preparer) confirming review and approval to submit. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023
View Audit 53495
Finding 58080 (2022-001)
Material Weakness 2022
Columbia Village
MN
Material Weakness Reporting Internal Control / Segregation of Duties
Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.
Management will continue to rely on the audit firm to draft the financial statements and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.
View Audit 53985
Finding 58027 (2022-004)
Material Weakness 2022
Tioga Medical Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Heal...
Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: United States Department of Agriculture Federal Assistance Listing: #10.766 Community Facilities Loans and Grants Cluster Department of Health and Human Services Federal Assistance Listing #93.155 Rural Health Research Centers Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the Schedule of Expenditures of Federal Awards. Responsible Individuals: Holly Bryant, CFO Corrective Action Plan: Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. Due to the delays in obtaining the guidance to conduct the compliance audit for the Provider Relief Funds, this finding would generally be included as part of the financial statement audit under the Government Auditing Standards. As the financial statement audit has been issued prior to the compliance being completed, this finding needed to be identified separately. Anticipated Completion Date: Ongoing
View Audit 50280
Finding 58017 (2022-001)
Material Weakness 2022
Central Valley School District No. 356
WA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Feder...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor?s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the prior audit which did not have any exceptions noted by the State Auditor?s Office. Moving forward the District will ensure federal prevailing wage rate clauses are in contracts entered into using federal funds and that weekly certified payroll reports are collected from contractors and subcontractors. Anticipated date to complete the corrective action: August 2023
View Audit 55734
Finding 58003 (2022-001)
Material Weakness 2022
Accord
MN
Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303
May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or app...
May 1, 2023 Corrective Action Plan Finding 2022-001 ? Compliance and Controls over Compliance ? Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. Beginning in February 2022, management has contracted out the eligibility determination process to a third-party contractor with significant experience in affordable housing and similar processes. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Ernest Johnson, Housing Associate Director Robert Pickering, Chief Financial Officer
View Audit 54396
Finding 57951 (2022-006)
Material Weakness 2022
Friendship Academy of the Arts
MN
Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties
2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval...
2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and when. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School intends to ensure that all federal expenditures are reviewed and approved prior to purchase and prior to coding them to the federal program going forward. Name of the contact person responsible for corrective action: Verlon Laird Planned completion date for corrective action plan: 6/30/2023
View Audit 55197
Finding 57902 (2022-004)
Material Weakness 2022
Jefferson County
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: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prep...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prepare a checklist for every preparation of all future ARPA reports due. Anticipated Completion Date: May 2024
View Audit 55047
Finding 57859 (2022-002)
Material Weakness 2022
Indigenous Peoples Task Force
MN
Internal Control / Segregation of Duties Material Weakness Reporting
Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they establish procedures to review internal books and records on a monthly basis and make all required adjustments as needed, to ensure that the information taken fro...
Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they establish procedures to review internal books and records on a monthly basis and make all required adjustments as needed, to ensure that the information taken from the accounting records is complete and accurate. They will also ensure that all documents related to pledges are obtained and reviews to ensure all transactions are recorded correctly. Completion date ? Management and the Board of Directors implemented the above as of December 2022.
View Audit 54316
Finding 57858 (2022-001)
Material Weakness 2022
Indigenous Peoples Task Force
MN
Internal Control / Segregation of Duties Material Weakness Reporting
Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they prepare internal financial statements on a monthly basis as required by their written financial policies and sent to management for review. Also, the board will p...
Name of Contact Person ? Sharon Day, Executive Director Corrective action ? IPTF has hired a new contract accountant and will ensure they prepare internal financial statements on a monthly basis as required by their written financial policies and sent to management for review. Also, the board will plan to meet quarterly and document meeting minutes. Completion date ? Management and the Board of Directors implemented the above as of December 2022.
View Audit 54316
Finding 52753 (2022-001)
Material Weakness 2022
Housing Authority of the City of Everett
WA
HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment
"See Corrective Action Plan for chart/table"
"See Corrective Action Plan for chart/table"
View Audit 44732
Finding 52433 (2022-004)
Material Weakness 2022
Columbia Gorge Community College
OR
Student Financial Aid Material Weakness Reporting
Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s rec...
Finding 2022-004 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing, we noted 42 instances out of 182 disbursement transactions tested where the disbursement date per the College?s records and the processing date at COD was outside the mandatory 15-day reporting window. In addition, we noted 52 instances out of 182 disbursement transactions tested where the disbursement date per the student?s record and the disbursement date per COD did not agree. Responsible Individuals: Axel Hernandez, Director of Financial Aid Corrective Action Plan: Continue to identify and resolve Enterprise Management Software (ERP) issues that result in disbursement delays. The College has entered into an agreement with a third-party financial aid provider to service and administer financial aid awards, COD reporting and reconciliation. Contracted services include award packaging, document collection and compliance review, disbursement logs, direct flow of federal funds, account reconciliation and exit process. Ongoing training was conducted with ERP support and third-party disbursement software support to develop reporting and process steps to prevent reporting errors and improve accuracy in reporting in identifying student?s assistance needs. Prevention to include creation of reports for awards pending and detailed disbursement and reconciliations schedules. Anticipated Completion Date: Ongoing
View Audit 52798
Finding 52432 (2022-003)
Material Weakness 2022
Columbia Gorge Community College
OR
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certi...
Finding 2022-003 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster ALN 84.007, 84.033, 84.063, 84.268 Finding Summary: During our testing over the NSLDS reporting requirements, we noted that 27 enrollment status certifications out of 151 enrollment certifications tested were not reported to NSLDS in the required timeframe. In addition, it was noted that 57 enrollment statuses out of 151 enrollment statuses tested did not agree to the enrollment status that was submitted to NSLDS. Responsible Individuals: Mary Martin, Registrar Corrective Action Plan: Enrollment reporting is the responsibility of the Columbia Gorge Community College (CGCC) Registrar. Reporting of enrollment information in a timely manner for the year ended June 30, 2022, was impacted by the implementation of a new Student Information System (SIS) in May 2021. The SIS included significant changes to student record procedures and a new enrollment reporting process. In response to the Enrollment Reporting Finding for the year ended June 30, 2022, the Registrar continues working to mitigate any issues negatively impacting enrollment reporting by: ? working with the Vice President of Student Services and Director of Financial Aid to establish internal checks and balances to ensure reporting is being done in a timely manner; ? working with SIS system support staff and internal IT staff to promptly address technical issues and/or other issues impacting enrollment reporting; ? working with National Student Clearinghouse representative to ensure reporting schedule meets required timeframes; ? consistent review of enrollment files prior to submission to ensure correct student enrollment statuses and program information are being reported; ? prompt resolution of reporting errors; ? identifying and training of additional staff on enrollment reporting. Anticipated Completion Date: Ongoing
View Audit 52798
Finding 52424 (2022-001)
Material Weakness 2022
Park City Performances
UT
Reporting Allowable Costs / Cost Principles Material Weakness
Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management wi...
Finding 2022-01: Internal Controls Documentation ? Corrective Action Plan Name of contact person: Randy Barton, Executive Director Corrective Action: Management will submit the required 2021 information when it submits the required information for fiscal 2022. Proposed Completion Date: Management will submit the information for fiscal 2022 and 2021 during December 2022 or January 2023, before the required submission for fiscal 2022 is due..
View Audit 52472
Finding 52415 (2022-002)
Material Weakness 2022
Cissna Park Senior Life Development, Nfp
IL
Material Weakness Reporting Internal Control / Segregation of Duties
Finding No. 2022-002 ? Preparation of Financial Statements Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.
Finding No. 2022-002 ? Preparation of Financial Statements Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.
View Audit 51266
Finding 52414 (2022-001)
Material Weakness 2022
Cissna Park Senior Life Development, Nfp
IL
Internal Control / Segregation of Duties HUD Housing Programs Material Weakness
Finding No. 2022-001 ? Segregation of Duties Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
Finding No. 2022-001 ? Segregation of Duties Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
View Audit 51266
Finding 52411 (2022-001)
Material Weakness 2022
White River School District No. 47-1
SD
Internal Control / Segregation of Duties Material Weakness Reporting
Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. With segregation of duties being a concern and the district not being able to staff to a level sufficient to ensure an ideal environment for internal controls, we will ...
Kim Olson, Business Manager for the White River School District, is the contact person for the corrective action for this finding. With segregation of duties being a concern and the district not being able to staff to a level sufficient to ensure an ideal environment for internal controls, we will be implementing several new practices to minimize the risk. In addition, we will continue to monitor and analyze other areas of operations to look for opportunities to modify our procedures.
View Audit 50276
Finding 52318 (2022-005)
Material Weakness 2022
Integrated Community Solutions, Inc.
WI
Questioned Costs HUD Housing Programs Material Weakness
Abatement related to Failed HQS Inspections Special Tests ? HQS Failed Inspections ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current internal control process over failed HQS inspections and HAP/Utility Allowance abatements to ensure they have a process in pl...
Abatement related to Failed HQS Inspections Special Tests ? HQS Failed Inspections ? Housing Choice Vouchers ? CFDA No. 14.871 Recommendation: ICS should review their current internal control process over failed HQS inspections and HAP/Utility Allowance abatements to ensure they have a process in place to identify errors before the payments go out. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ICS will conduct additional training regarding abatements to assure that all staff know where to locate abatement notes and assure that all payments remain abated as needed. ICS will also continue to have inspectors make notes of abatements in files. Names of the contact persons responsible for corrective action: Matt Roberts and Megan Walker Planned completion date for corrective action plan: Immediately
View Audit 45610 Questioned Costs: $1
Finding 52307 (2022-003)
Material Weakness 2022
White County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second Auditor staff member prior to submission. The report will be signed/dated by both the preparer and the reviewer. To prevent future errors in reporting of these grant funds, the preparer will have an Auditor?s Deputy review the reports for accuracy and completion prior to submission. All grant receipts and adjustments to grant related receipts and disbursements completed in the Auditor?s Office are now reviewed for accuracy and initial/dated by a second Auditor Office staff member. In addition, a note will be made within our financial system records and all available supporting documentation will be attached/scanned as part of the permanent record of adjustments to receipts and disbursements. A new electronic storage system is under consideration for ease of access to adjustment documentation. Anticipated Completion Date: 4/30/24
View Audit 48334
Finding 52306 (2022-002)
Material Weakness 2022
White County
IN
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the r...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the responsible County Department and any Grant Management Contractor in writing to encourage increased communication between Grantconnected entities. This notice will include a specific request for all financial and wage reports to be submitted for review, approval and oversight by the County throughout the timespan of the Grant project. Ideally, a form letter will be drafted that will include multiple items to note responsibility for reporting to the County that will be used for all federal grant awards managed by entities other than the County. Anticipated Completion Date: 12/31/23
View Audit 48334
Finding 52267 (2022-002)
Material Weakness 2022
South Henry School Corporation
IN
Questioned Costs School Nutrition Programs Cash Management § 200.303
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indi...
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.
View Audit 51471 Questioned Costs: $1
Finding 52259 (2022-002)
Material Weakness 2022
Jacksonville Aviation Authority
FL
Reporting Cash Management Material Weakness § 200.502 § 200.508 § 200.510
Finding Number: 2022-002 Condition: The SEFA required adjustments related to expenditures that were both improperly included, resulting in revisions to correct the SEFA. Planned Corrective Action: JAA will strengthen our controls around the grant review process. In addition to the second-level rev...
Finding Number: 2022-002 Condition: The SEFA required adjustments related to expenditures that were both improperly included, resulting in revisions to correct the SEFA. Planned Corrective Action: JAA will strengthen our controls around the grant review process. In addition to the second-level review and approval process for grant revenue, JAA will implement a quarterly review to identify eligible expenditures for Federal and State Grant reimbursements to ensure revenue is recognized in the proper period. Contact person responsible for corrective action: Jose V. Lopez Anticipated Completion Date: 09/30/2023
View Audit 50537
Finding 52190 (2022-001)
Material Weakness 2022
City of Leominster
MA
Allowable Costs / Cost Principles Material Weakness § 200.430
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will ...
Audit Finding Reference: 2022-001 Improve Time and Effort Documentation Planned Corrective Action: We understand the importance and requirement regarding this finding. Semi-Annual certification of all staff funded fully out of grants will be completed. Monthly Time and Effort certifications will be completed for all staff funded out of multiple accounts, grant or local. Stipend and Payment for additional work forms will be completed for all staff supporting grant funded activities outside of contractual time. These forms will be re- viewed and maintained by Grant administrators. The district will use forms created and recommended for use by Massachusetts Department of Elementary and Secondary Education. Sample forms are attached. Name of Contact Person and Completion Date: Laureen Cipolla, Accountability and Student Achievement, laureen.cipolla@leominsterschools.org 978-537-7700 x l345 Anticipated date of completion - 6/30/23
View Audit 51498
Finding 52180 (2022-001)
Material Weakness 2022
Foodbank of Southeastern Virginia
VA
Material Weakness Reporting Equipment & Real Property Management
Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more diffic...
Material Weakness in Internal Control over Compliance Finding 2022-001 ? Inventory Obsolescence Name of Contact Person: Dean Wooten The Foodbank identified a problem in our USDA inventory management after the departure of several employees over the last year. During Covid it had become more difficult to distribute USDA product as many partner agencies no longer participated in the program. In addition, a weekly distribution held at the Foodbank had to be terminated due to social distancing standards. Consequently, some frozen inventory was retained longer than allowed. Once identified, management immediately self-disclosed the error to the Virginia Department of Agriculture and Consumer Services (VDACS) and the USDA. Management immediately began working with both parties to address the issue. Management also disclosed the situation to auditors at the beginning of the 2022 audit engagement. USDA inventory is now reviewed on a regular basis by the Warehouse Manager to identify any items that are not ?moving?. The inventory list is also provided to the Director of Agency & Program Services who works closely with the Warehouse Manager and the USDA partner agencies to make sure product is being utilized in a timely manner. The Foodbank has also enlisted more USDA participating partners which has increased the demand for USDA product. This increased demand will help ensure that product is not remaining in the warehouse beyond the allowed time. The Foodbank is also in the process of a software system upgrade that will add bar code scanning capability to the inventory management system which will enhance inventory control. The Foodbank will also be hiring an inventory position that will report directly to the Finance department and will serve as an internal auditor of the inventory to ensure adherence to accuracy and compliance standards. VDACS is also working closely with the Foodbank to ensure product is moving and being evaluated on a regular basis. In the first two months (July and August), since implementing these changes, the foodbank has increased its USDA food distribution by 100% compared to the previous year, from 191,664 pounds to 384,590 pounds. Proposed Completion Date: Prior to fiscal year end, June 30, 2023.
View Audit 49631
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