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Corrective Action Plans

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Finding 43915 (2022-003)
Material Weakness 2022
Gerald R. Ford International Airport Authority
MI
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties
Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by th...
Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s Engineering Manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 07/27/2023
View Audit 51735
Finding 43885 (2022-002)
Material Weakness 2022
Elizabeth City Housing Authority
NC
Special Tests & Provisions HUD Housing Programs Material Weakness
Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Capital Fund Special Tests and Provisions - Wage Rate Requirements Name of Contact Person:...
Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-002 Capital Fund Special Tests and Provisions - Wage Rate Requirements Name of Contact Person: Sandra Perry, Executive Director Corrective Action: Our procedures are being followed as to the obtaining of all required documentation for Capital Fund Expenditures. We will make every effort to put a proper file documentation system in place. Proposed Completion Date: Immediately.
View Audit 45954
Finding 43884 (2022-001)
Material Weakness 2022
Elizabeth City Housing Authority
NC
HUD Housing Programs Material Weakness
Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Capital Fund Activities Allowed or Unallowed Name of Contact Person: Sandra Perry, Execut...
Corrective Action Plan For the Year Ended June 30, 2022 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Capital Fund Activities Allowed or Unallowed Name of Contact Person: Sandra Perry, Executive Director Corrective Action: Our procedures are being followed as to the obtaining of all required documentation for Capital Fund Expenditures. We will make every effort to put a proper file documentation system in place. Proposed Completion Date: Immediately.
View Audit 45954
Finding 43875 (2022-007)
Material Weakness 2022
Isd No. 390 - Lake of the Woods
MN
Allowable Costs / Cost Principles Material Weakness
Finding 2022-007 Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 84.425 Education Stabilization Fund Activities Allowed or Unallowed; Allowable Cost and Cost Principles Material Weakness in Internal Control over Compliance Fi...
Finding 2022-007 Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing/CFDA Number 84.425 Education Stabilization Fund Activities Allowed or Unallowed; Allowable Cost and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP discovered three instances where employees were not paid at the rate of pay noted in their contract, four instances of missing timesheets, and twenty-nine instances of improper approval of payroll related documentation. Responsible Individuals: Jeff Nelson, Superintendent Corrective Action Plan: The District will update their procedures to implement proper internal controls to review and reconcile supporting documentation for expenditures before amounts are disbursed. Procedures also need to be updated to ensure all supporting documentation is maintained. Anticipated Completion Date: June 30, 2023.
View Audit 51792
Finding 43856 (2022-001)
Significant Deficiency 2022
Dientes Community Dental Care
CA
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial stateme...
Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial statements which are required to be reported in accordance with Government Auditing Standards. Corrective Action Plan: We will continue to review the PRF terms and conditions to ensure compliance. Contact Person, Title, Phone: Jesse Navarro, CFO 831-710-1333 Anticipated Date of Completion: July 2022
View Audit 46674 Questioned Costs: $1
Finding 43837 (2022-007)
Material Weakness 2022
Community Christian College
CA
Student Financial Aid Material Weakness Reporting
Corrective action plan to ensure enrollment reporting is completed timely and accurately 1. The admissions team sends a list of all enrolled students 2. Financial aid will manually enter the student?s information into campus IVY 3. Campus IVY updates the student?s status in NSLDS every 30 days. 4....
Corrective action plan to ensure enrollment reporting is completed timely and accurately 1. The admissions team sends a list of all enrolled students 2. Financial aid will manually enter the student?s information into campus IVY 3. Campus IVY updates the student?s status in NSLDS every 30 days. 4. If a student withdraws from Community Christian College, financial aid will manually update the student status into campus IVY 5. NSLDS is updated upon completion of the withdrawal This process will ensure that Community Christian College updates enrollment statuses for every student timely.
View Audit 46666
Finding 43834 (2022-004)
Material Weakness 2022
Community Christian College
CA
Questioned Costs Student Financial Aid Eligibility
Corrective Action plan to the College will implement a process to review, update, and verify student eligibility requirements. The following is the process to review, update and verify student eligibility requirements: 1. Financial Aid Rep assist student with completing FAFSA 2. Financial Aid Rep pu...
Corrective Action plan to the College will implement a process to review, update, and verify student eligibility requirements. The following is the process to review, update and verify student eligibility requirements: 1. Financial Aid Rep assist student with completing FAFSA 2. Financial Aid Rep pulls NSLDS to make sure loan amounts and grants are not used up. 3. NSLDS print out is uploaded to campus IVY 4. Once the FAFSA summary is in Campus IVY and the funding is created, the usage amount is shown. 5. Once loan and Pell amounts are sent to COD and approved 6. Campus IVY will send a batch with student loan and Pell amounts to the school to be reviewed. 7. The student accounts office will then review the student loan and Pell amount against the student schedule. 8. Based on course load/scheduled credits the student account will update the amounts on the batch 9. Student accounts will ok the batch once corrections to eligibility are made and send back to Ivy for payment.
View Audit 46666 Questioned Costs: $1
Finding 43790 (2022-001)
Material Weakness 2022
Marygrove Non-Profit Housing Corporation II
MI
Questioned Costs Eligibility HUD Housing Programs
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2022 September 28, 2023 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 ? Eligibility - Tenant File Documentation Finding Type. Material noncompliance; ...
Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2022 September 28, 2023 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 ? Eligibility - Tenant File Documentation Finding Type. Material noncompliance; Material weakness in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (CFDA# 14.157) Condition. Out of a sample of 8 tenant files, it was noted: 1. One out of eight instances where a tenant EIV was not run within 90 days of move in, however third party support was received upon move in; 2. One out of eight instances where a tenant's saving account was not verified by a third party; 3.Two out of eight instances where a tenant file was missing completely or missing substantial documentation used to support the tenant assistance payment. Further, we noted that a tenant waitlist was not maintained during the year. Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. Plan. Management agrees with finding 2022-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: December 31, 2023
View Audit 49584 Questioned Costs: $1
Finding 43784 (2022-001)
Material Weakness 2022
Kokomo School Corporation
IN
Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorde...
FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorded and reimbursed as supplies and the inventory did not correctly reflect the purchase of these items. Description of Corrective Action Plan: Kokomo School Corporation will update its internal controls process to address this issue. All staff who are a part of grant administration and purchasing will be retrained on the internal controls process and on the details of property records that must be maintained. Additionally, Kokomo School Corporation staff will review inventory records for items purchased since July 2021 to ensure that the Equipment and Real Property Management compliance requirement is met. Anticipated Completion Date: Retraining will be completed by 8/1/2023. Review of purchases and inventory updates will be completed by 7/1/2024.
View Audit 40885
Finding 43646 (2022-002)
Material Weakness 2022
The Housing Authority of Lafourche Parish
LA
HUD Housing Programs Eligibility Material Weakness
Finding 2022-002 ? Tenant File Documentation Maintenance Corrective Action The Authority will implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Erial Branch, Executive Director, has assumed the responsibility of executing strengthened...
Finding 2022-002 ? Tenant File Documentation Maintenance Corrective Action The Authority will implement and execute strengthened controls over tenant file documentation maintenance processes and procedures. Erial Branch, Executive Director, has assumed the responsibility of executing strengthened controls over tenant file documentation maintenance as of April 30, 2023.
View Audit 50179
Finding 43645 (2022-003)
Material Weakness 2022
San Diego Workforce Partnership
CA
Cash Management Allowable Costs / Cost Principles Material Weakness
2022 003 - Internal Controls over Cash Draws Material Weakness Federal Program WIOA Covid 19 Employment Recovery - Assistance Listing Number 17.277 Auditor's Notes An effective system of internal controls over compliance is required to ensure that grants are being administered properly. This include...
2022 003 - Internal Controls over Cash Draws Material Weakness Federal Program WIOA Covid 19 Employment Recovery - Assistance Listing Number 17.277 Auditor's Notes An effective system of internal controls over compliance is required to ensure that grants are being administered properly. This includes a system to ensure that invoices for each program are being reimbursed by the correct granting agency and for the correct grant. During the FY 2021 audit, we noted instances where invoices that were reimbursed by a program were subsequently moved to another fund due to a correction of an error. When this occurs, the expense is moved to the other fund, and cash is reimbursed to the initial fund, however, the funds that were drawn down in error are not being remitted back to the granting agency. Rather, the excess funds are held and applied to subsequent invoices that are to be reimbursed by that program, reducing the reimbursements by the amounts of excess cash held. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Management's Response San Diego Workforce Partnership conducts a thorough review of invoices and will monitor reclasses to ensure they are being placed in the appropriate funds and not resulting in any excess funding. Once identified, we will assess the balance, report to the proper authorities and remit as required. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.
View Audit 47503
Finding 43635 (2022-004)
Material Weakness 2022
River Kourt Apartments
OR
HUD Housing Programs Eligibility Material Weakness
Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr Director of Finance/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/23. A new management ...
Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr Director of Finance/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/23. A new management agent will be identified to take over the property after 4/30/23. b. Ensure that the new managing agent employs an onsite manager with HUD compliance experience. c. Currently prioritizing recertifications by oldest first. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New processes will be implemented by 5/1/2023.
View Audit 47500
Finding 43613 (2022-002)
Material Weakness 2022
West Bolivar Consolidated School District
MS
Material Weakness
Wandra Wade ? Business Manager
Wandra Wade ? Business Manager
View Audit 46492
Finding 43611 (2022-001)
Material Weakness 2022
City of Rancho Cordova
CA
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: CDBG-Entitlement Grants Cluster CFDA #: 14.218 Award No. and Year: B-14-MC-06-0063 (2014), B-18-MC-06-0063 (2018), B-19-MC-06-0063 (2019), B-20- MC-06-0063 (2020), B-21-MC-06-0063 (2021) and COVID-19...
Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: CDBG-Entitlement Grants Cluster CFDA #: 14.218 Award No. and Year: B-14-MC-06-0063 (2014), B-18-MC-06-0063 (2018), B-19-MC-06-0063 (2019), B-20- MC-06-0063 (2020), B-21-MC-06-0063 (2021) and COVID-19 B-20-MW-0063 (2020) Finding Summary: The City did not report information on subawards as required by FFATA. Responsible Individuals: Stefan Heisler, Housing and Neighborhood Development Analyst II Corrective Action Plan: Management has implemented new internal controls where the FFATA reporting requirement will be shown on the City's CDBG grant application, but this did not occur until after the due date of the applicable reports. Moving forward, the City will require applicants to acknowledge that, if applicable, the City will require signed FFATA forms and will require FFATA forms to be submitted prior to executing annual agreements for services. Anticipated Completion Date: March 2022
View Audit 43908
Finding 43600 (2022-005)
Material Weakness 2022
Independent School District No. 547
MN
Internal Control / Segregation of Duties Cash Management Material Weakness
Reporting Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Responsible Individuals: Peter Haapala, Superintendent Corrective Action P...
Reporting Material Weakness in Internal Control Over Compliance Finding Summary: The District has no procedure in place for review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Responsible Individuals: Peter Haapala, Superintendent Corrective Action Plan: The District will update their reporting process to ensure that there is review of monthly meal counts submitted for reimbursement from the Minnesota Department of Education. Anticipated Completion Date: June 30, 2023
View Audit 39323
Finding 43530 (2022-002)
Material Weakness 2022
Board of Education of the City of Fargo
ND
Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking
Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund ...
Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, it was identified that the District did not ensure proper inclusion of prevailing wage rate clauses within construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Responsible Individual: Jackie Gapp, Business Manager Corrective Action Plan: It is recommended that management establish internal controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023
View Audit 40318
Finding 43526 (2022-004)
Material Weakness 2022
Lake Agassiz Special Education Cooperative
MN
Subrecipient Monitoring Material Weakness § 200.331
Finding 2022-004 Subrecipient Monitoring Finding Summary: Eide Bailly LLP noted the agreements between Lake Agassiz Education Cooperative did not contain language set forth in CFR 200.331 and no formal subrecipient monitoring procedures were being performed. Responsible Individuals: Scott Masten, Sp...
Finding 2022-004 Subrecipient Monitoring Finding Summary: Eide Bailly LLP noted the agreements between Lake Agassiz Education Cooperative did not contain language set forth in CFR 200.331 and no formal subrecipient monitoring procedures were being performed. Responsible Individuals: Scott Masten, Special Education Director Corrective Action Plan: Lake Agassiz Education Cooperative will update the language in their agreements with subrecipient districts to include language set forth in CFR 200.331. In addition, the Cooperative will implement subrecipient monitoring procedures. Anticipated Completion Date: Ongoing
View Audit 40146
Finding 43500 (2022-010)
Material Weakness 2022
Goshen Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has e...
FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has expired. As a result, no corrective action can be made regarding the GEER grant. For future grants, the business office will calculate the equitable share for each non-public school. If IDOE provides any assistance with the calculation, GCS will verify the calculation and retain documentation to support the equitable share calculation. Anticipated Completion Date: May 2023
View Audit 45028
Finding 43499 (2022-009)
Material Weakness 2022
Goshen 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 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business of...
FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business office. Full-time equivalent positions will be reviewed by the Human Resources department to ensure that the FTE positions reported are accurate. This will be signed by the preparer, Human Resources, and the program administrator. All ledger expenditures will be included in any report requirement. The prepared report and supporting documentation will be reviewed and approved by Assistant Superintendent, Tracey Noe. Anticipated Completion Date: May 2023
View Audit 45028
Finding 43497 (2022-011)
Material Weakness 2022
Goshen Community Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan...
FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? Real Time Reports During the October Pupil Enrollment process, the student roster will be pulled from Data Exchange (DEX). The student data will be pulled from the food service software. This data will be compared and digitally signed by building principals. Student socioeconomic status will be reviewed and verified by the food service manager or designee. The reviewed and verified PE report will be digitally reviewed and signed by the CFO and Superintendent. Eligibility ? Direct Certifications/Income Applications Monthly the grants manager completes the DC download and imports the data into the school nutrition software. Once completed, the Director of School Nutrition verifies the information and signs the download document that is saved on the districts network. This control was implemented in March 2023. Participation of Private School Children Participation is determined by a process that includes standardized test scores and teacher input to determine what services are required. Test scores are provided at the beginning of the year, middle of the year, and end of the year to monitor and adjust accordingly the services that are required. Assistant Superintendent, Tracey Noe will review and sign the participation list and approve services at the nonpublic schools. This process will be implemented during the 2023-24 grant cycle. Anticipated Completion Date: October 2023, March 2023 and July 2023, respectively.
View Audit 45028
Finding 43490 (2022-007)
Material Weakness 2022
Goshen Community Schools
IN
Subrecipient Monitoring Reporting Cash Management § 200.207 § 200.303 § 200.327
FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including f...
FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including financial and programmatic records, will be retained for a period no less than three years from the date of submission of the final expenditure report. Reimbursement Requests will be accompanied by supporting documentation to ensure expenditures are from the correct fund. Anticipated Completion Date: May 2023
View Audit 45028
Finding 43488 (2022-005)
Material Weakness 2022
Goshen Community Schools
IN
Cash Management Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the ...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the Treasurer has attached the supporting documentation from the financial software system (member schools will provide documentation). The documentation will be reviewed and approved by the Executive Director of ECSEC prior to submission to the Treasurer. The reimbursement request will require an approval signature from the Chief Financial Officer/Treasurer prior to submittal. Completed as of: May 2023
View Audit 45028
Finding 43458 (2022-006)
Material Weakness 2022
Putnam County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Correc...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: this was the first (for current officers) time getting this large of funds and jumping through all the necessary hoops and the county did not have anything in place prior to go off on how to proceed from start to finish. The county hired Barnes & Thornburg with the impression they would be walking us through the entire process and helping with all the reports. Commissioner Woodall had volunteered to be the county?s designee on handling all the reports necessary to do with the ARPA funds. He did them with the help he would receive from telephone calls with Barnes & Thornburg and the State. The county is going to hire someone (or an accounting firm) to start doing the reports and to make sure the county is complying with what needs to be done. Then, two county employees will have a review process to make sure the proper steps are being followed and the figures being turned in match what the county is showing has been receipted in and disbursed for each quarter and annually. Anticipated Completion Date: March 1, 2024
View Audit 40098
Finding 43456 (2022-004)
Material Weakness 2022
Putnam County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Kristina Berish Contact Phone Number: 765-653-5513 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: Payroll vouchers, there were 8 vouchers of 26 tested that did not have the d...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Kristina Berish Contact Phone Number: 765-653-5513 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: Payroll vouchers, there were 8 vouchers of 26 tested that did not have the department head signatures on them. It was the premium pay vouchers. The payroll deputy had been instructed after the 2021 audit to make sure all timesheets and payroll vouchers were signed. Corrective action is that this deputy is no longer employed. We now have a Payroll Deputy and a Human Resources Deputy who after each payroll look at all the timesheets and payroll vouchers to make sure they are signed. They both must sign off on it verifying they were reviewed for compliance. The following was an internal control issue pertaining to the period of performance requirement. The premium pay was not set up as a separate pay record for all the employees eligible to receive it. It was done as an adjustment to add the pay along with their regular paycheck. Felt it was an unnecessary amount of time to set up a separate pay record for one check. However, in doing it this way there was not a way to separate the matching taxes and PERF for the premium pay so there was an adjustment made after the payroll so it would be paid from the ARPA funds. There is a report that was ran and printed. It was shown to the audit team showing how the adjustments amount were generated in the payroll program. Chief Deputy Auditor went into our financial program to make the adjustments. We were unaware that since this is Federal monies, we needed to have something besides a verbal discussion on how to make the adjustments and the corresponding report. Corrective Action is in the future if any such adjustments need to be made there will be a verbal understanding of what needs to be done, reports, and something in writing between two employees in the Auditor?s Office stating who, what and why adjustments are being made. And someone signed off that they reviewed the adjustments after they were made. Anticipated Completion Date: March 1, 2024
View Audit 40098
Finding 43410 (2022-002)
Material Weakness 2022
North Bolivar Consolidated School District
MS
Material Weakness Internal Control / Segregation of Duties
Sharonda Windless ? Business Manager
Sharonda Windless ? Business Manager
View Audit 41474
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