Corrective Action Plans

Finding 8087 (2023-003)

None 2023

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary st...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion June 30, 2024

View Audit 10636

Finding 8074 (2023-002)

Significant Deficiency 2023

Easter Seals Metropolitan Chicago INC

IL

Questioned Costs Cash Management Period of Performance

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the...

Management’s Corrective Action Plan Management takes its responsibility to maintain effective internal control over the federal award that provides reasonable assurance that the agency is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the award seriously and gave significant consideration to what additional controls would be effective to ensure the proper amount of indirect costs are charged to all federal grants. To prevent another occurrence, the organization will: On October 17, 2023, the agency refunded the indirect costs that were overbilled in error. By December 31, 2023 and annually thereafter, the Director of Grants Management will provide training and technical assistance to all Grant Specialists and Grant Accountants on allowable costs, including detailed training on proper determination of indirect costs for each grant. This training will also be incorporated into the onboarding process for any new grant staff. Continue its current policy that the Director of Grants Management complete a detailed review of each grant reconciliation monthly, to ensure all costs charged to the grant are reasonable and necessary for the performance of the award. This review will include appropriate tests of indirect costs including ensuring the appropriate indirect cost base is used, all items required to be excluded from the indirect cost base are excluded, and the appropriate indirect cost rate is applied to the indirect cost base. Continue its monthly analytical review to test the reasonableness of grant revenue relative to grant-funded expenditures. At least twice annually, the Controller will complete a second detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. At the end of each award cycle, the CFO will complete a third detailed, documented review of each grant reconciliation to ensure all costs charged to the grant are reasonable and necessary for the performance of the award, which will also include appropriate tests of indirect costs. Going forward, should indirect rates or methodologies change for any award, the CFO will review the grant reconciliation the first month following the effective date of the change to ensure the change has been properly implemented.

View Audit 10627 Questioned Costs: $1

Finding 8068 (2023-001)

Significant Deficiency 2023

Easter Seals Metropolitan Chicago INC

IL

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

Management’s Corrective Action Plan Management takes its responsibility to maintain financial management systems that provide an effective internal control framework and effective controls over accountability for all funds, property, and other assets seriously and gave significant consideration to w...

Management’s Corrective Action Plan Management takes its responsibility to maintain financial management systems that provide an effective internal control framework and effective controls over accountability for all funds, property, and other assets seriously and gave significant consideration to what additional controls would be effective in ensuring all journal entries are reviewed and approved by a qualified staff member who did not prepare the entry. To prevent another occurrence, the organization will: • Continue its current policy that no individual who created a journal entry should review and/or post their own entry in the accounting system. • Add a monthly check step whereby the CFO and Controller will each independently run a report of all journal entries that shows both the preparer and the reviewer/ poster to ensure no further instances occur where the preparer and the reviewer/ poster are the same individual. • In the event this verification detects an instance that violates the policy, the CFO and/or Controller will: 1) complete a documented review of the journal entry in question, and 2) provide progressive disciplinary action to the employee(s) in writing.

View Audit 10627 Questioned Costs: $1

Finding 8054 (2023-001)

Material Weakness 2023

Wilmington Housing Authority

DE

Questioned Costs Material Weakness Reporting

Responsible Official’s Response and Corrective Action Plan Management has added a more experience accountant and hired a BDO Field Accountant firm to expedite processes within the Organization. Management is creating new policies and procedures and tightening internal control to address issues relat...

Responsible Official’s Response and Corrective Action Plan Management has added a more experience accountant and hired a BDO Field Accountant firm to expedite processes within the Organization. Management is creating new policies and procedures and tightening internal control to address issues related to timeliness of reporting. New procedures were implemented within the fiscal year 2023. Planned Implementation Date of Corrective Action Date: 04/01/2022 Person Responsible for Corrective Action Rosemarie Bizune Title: Director of Finance

View Audit 10578

Finding 8052 (2023-001)

Significant Deficiency 2023

Tennessee Performing Arts Center Management Corporation

TN

Questioned Costs Allowable Costs / Cost Principles § 200.425

U.S. Department of Treasury The Tennessee Performing Arts Center Management Corporation respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of independent public accounting firm: Kraft CPAs 555 Great Circle Road Nashville, TN 37228 Audit p...

U.S. Department of Treasury The Tennessee Performing Arts Center Management Corporation respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of independent public accounting firm: Kraft CPAs 555 Great Circle Road Nashville, TN 37228 Audit period: July 1, 2022 - June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS 2023-001 Allowable Costs 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass Through Agency: Tennessee Arts Commission Recommendation: The Organization should ensure that charges to federal grants are allowable in accordance with cost principles contained in Uniform Guidance. Additional training should be considered to gain a further understanding of these requirements. Action Taken: TPAC Grants contacted the pass-through agency to offer a solution, to replace the unallowable expense with an allowable expense. TPAC will also have TPAC Grants as well as TPAC Finance take training on Uniform Guidance to gain a better understanding of these requirements in the future. If the U.S. Department of Treasury has questions regarding this plan, please call Julie Gillen at 615-782-4033.

View Audit 10557 Questioned Costs: $1

Finding 8008 (2023-001)

Significant Deficiency 2023

College of St Scholastica INC

MN

Questioned Costs Subrecipient Monitoring Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: the College’s WISP will be revised to address GLBA required elements. Name of the contact person responsible for corrective action: Ben Deneen, Chief Information Officer Planned completion date for corrective action plan: January 31, 2024

View Audit 10482

Finding 8006 (2023-001)

Significant Deficiency 2023

Alabama Housing Finance Authority

AL

Questioned Costs Eligibility Significant Deficiency

Management agrees with the summarized findings. Management has reviewed the current policies and procedures to ensure that the steps to be performed are clearly stated for the underwriting and disbursement staff. Management has discussed the findings with staff members and will provide additional tr...

Management agrees with the summarized findings. Management has reviewed the current policies and procedures to ensure that the steps to be performed are clearly stated for the underwriting and disbursement staff. Management has discussed the findings with staff members and will provide additional training as deemed necessary.

View Audit 10477 Questioned Costs: $1

Finding 7989 (2023-002)

Material Weakness 2023

Northern Kentucky University

KY

Questioned Costs Subrecipient Monitoring Reporting

The University concurs with this finding. To ensure that we have proper controls in place to monitor the total amounts paid to student trainees on the grant, we are adjusting the process associated with funds disbursement to student trainees. Going forward, an analysis will be prepared for each prop...

The University concurs with this finding. To ensure that we have proper controls in place to monitor the total amounts paid to student trainees on the grant, we are adjusting the process associated with funds disbursement to student trainees. Going forward, an analysis will be prepared for each proposed position to determine whether, consistent with applicable laws, the position may be paid as a stipend or via other payment rather than as an hourly employee, alleviating the need for reporting hours and easing the transition after the student graduates. In addition, staff in the Provost's office and in Finance will provide additional monitoring of grant costs as needed to ensure compliance. Valerie Hardcastle, Vice President and Exec Director, Inst. Health Innovation. To be completed by March 31, 2024.

View Audit 10446

Finding 7970 (2023-004)

Significant Deficiency 2023

Housing and Redevelopment Authority of Detroit Lakes

MN

HUD Housing Programs Questioned Costs Special Tests & Provisions

2023-004 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure a second review is performed to determine that all appropriate documents are included in rent reasonableness calculations. Planned Completion Date for CAP...

2023-004 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure a second review is performed to determine that all appropriate documents are included in rent reasonableness calculations. Planned Completion Date for CAP Ongoing.

View Audit 10381

Finding 7946 (2023-003)

None 2023

Heritage Manor, Inc.

MN

Questioned Costs

Auditor Recommendation Recommendation: We recommend that the Organization ensure that the required deposit to the reserve for replacements account be made on a timely basis. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There are no disagreements with the audit fin...

Auditor Recommendation Recommendation: We recommend that the Organization ensure that the required deposit to the reserve for replacements account be made on a timely basis. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There are no disagreements with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers, or Josh Warner, (management agent) will ensure that deposits to reserve for replacements account are made on a timely basis when cash allows. They will ensure the final deposit will be made prior to September 30. 3. Official Responsible for Ensuring CAP Sara Wohlers is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the September 30, 2024 Audit. 5. Plan to Monitor Completion of CAP Nick Kandoll (board chair) and Sara Wohlers will be monitoring this plan.

View Audit 10353

Finding 7945 (2023-002)

Significant Deficiency 2023

Heritage Manor, Inc.

MN

Internal Control / Segregation of Duties Questioned Costs

Auditor Recommendation Recommendation: We recommend that the Organization ensure that the appropriate controls established over the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement ...

Auditor Recommendation Recommendation: We recommend that the Organization ensure that the appropriate controls established over the federal program compliance requirements are being followed. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers, management agent, will establish a review process to ensure that all established controls over the federal program compliance requirements are being followed and all reserve deposits are being met. 3. Official Responsible for Ensuring CAP Sara Wohlers, management agent, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the September 30, 2024 audit. 5. Plan to Monitor Completion of CAP Nick Kandoll, board chair, and Sara Wohlers, management agent, will be monitoring this plan.

View Audit 10353

Finding 7942 (2023-004)

Material Weakness 2023

Tri Valley Health System

NE

Allowable Costs / Cost Principles Period of Performance Questioned Costs § 200.303

Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Period of Performance Material Wea...

Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The Health System’s expense tracking spreadsheet, which identified the expenses claimed under the federal program as allowable costs included three expenses which were subsequent to December 31, 2022, and therefore, outside the period of performance. Although invoices were approved for payment, only one invoice included documentation relating to specific approval as allowable costs related to the grant. Likewise, the Health System’s expense tracking spreadsheet did not include a documented secondary review and approval by someone other than the preparer. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement a control process which includes an independent review and approval of the expense tracking spreadsheet which identifies the expenses claimed under the federal program as allowable costs and retain documentation of the review process. The expenses referenced as being outside of the period of performance were costs to a vendor whom was contracted/engaged prior to the period of performance. Due to supply chain/vendor demand issues, the work was completed subsequent to the period of performance. It was our understanding that these are eligible expenses under the program, as the work and payment was delayed due to supply chain/vendor demand issues. However, if necessary, we have identified other qualifying expenditures incurred within the period of performance we can submit which will satisfy allowable costs claimed for the period of performance. Anticipated Completion Date: 01/31/2024

View Audit 10349 Questioned Costs: $1

Finding 7936 (2023-001)

None 2023

Big Hollow School District #38

IL

Questioned Costs

Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and ann...

Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Robert Gold

View Audit 10343

Finding 7928 (2023-005)

None 2023

Morehouse School of Medicine, Inc., Subsidiary and Affiliate

GA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.430

Finding 2023-005 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We experienced a system glitch resulting in records that remained in validation tables and did not move to the process reporting tables which prevented proper reporting of work hours pe...

Finding 2023-005 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We experienced a system glitch resulting in records that remained in validation tables and did not move to the process reporting tables which prevented proper reporting of work hours performed. The system did not generate the required certification reports to allow the selected employee to certify their effort. We are reviewing our processes to implement an automated comparison reports of individual employees paid from federal grants and the system generated effort certification report to ensure that the system generates the required effort report to allow the employee to properly certify their effort. We will also ensure that all employees approve/certify actual time worked allotted to federal funds within our time and attendance system to provide another level of certification. This report will be produced quarterly to ensure that system errors are corrected before the required semiannual effort reporting requirement. Anticipated Completion Date: March 1, 2024

View Audit 10337 Questioned Costs: $1

Finding 7923 (2023-001)

None 2023

Morehouse School of Medicine, Inc., Subsidiary and Affiliate

GA

Period of Performance Questioned Costs Allowable Costs / Cost Principles § 200.308

Finding 2023-001 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We agree. The expenditures were reported on the schedule of expenditures for federal awards subsequent to the period of performance end date. These funds were not charged to the age...

Finding 2023-001 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We agree. The expenditures were reported on the schedule of expenditures for federal awards subsequent to the period of performance end date. These funds were not charged to the agency and are considered cost share for the grant as the work on the grant continued past the grant end date. We will review our grant close-out procedures to ensure that grants are closed out in a timely manner based on the grant end date preventing subsequent charges to the grant award. Anticipated Completion Date: March 1, 2024

View Audit 10337 Questioned Costs: $1

Finding 7921 (2023-001)

Significant Deficiency 2023

Association of University Centers on Disabilities

MD

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Views of Responsible Officials: New program staff was hired to provide added capacity and trained on the invoicing process and the bill.com system. Furthermore, the Program Director is developing and implementing a clear, written procedural protocol that will eliminate this issue in the future.

View Audit 10327

Finding 7918 (2023-001)

Material Weakness 2023

Saint Elizabeth Manor, Inc.

CT

HUD Housing Programs Questioned Costs

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. b. Action(s) Taken or Planned on the Finding All findings in the REAC Physical Inspection Report were corrected and evidence submitted to HUD for its revie...

1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations as stated. b. Action(s) Taken or Planned on the Finding All findings in the REAC Physical Inspection Report were corrected and evidence submitted to HUD for its review. Additional property inspections by on-site employees and management will be completed throughout the year to ensure compliance.

View Audit 10326

Finding 7915 (2023-001)

None 2023

Lyons Township High School District No. 204

IL

Questioned Costs

Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and ann...

Condition: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Plan: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Anticipated Date of Completion: 6/30/24 Name of Contact Person: Brian Stachacz

View Audit 10319

Finding 7912 (2023-003)

Significant Deficiency 2023

Rainier School District No. 13

OR

Questioned Costs Subrecipient Monitoring

Rainier School District #13 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2023 the audit was completed by the independent auditing firm Pauley Rogers and reported the deficiencies listed below. The deficien...

Rainier School District #13 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2023 the audit was completed by the independent auditing firm Pauley Rogers and reported the deficiencies listed below. The deficiencies are listed below, including the adopted plan of action and timeframe for each.1. Single Audit Finding a. Type of deficiency (Single Audit Finding) – During our testing of ESSER for the Single audit, we noted certified payroll reports were not obtained for construction projects before the expense was paid. b. All projects will be reviewed and discussed with contractors to assure proper reporting is done. c. Timeframe Implementation: January 1, 2024

View Audit 10317

Finding 7899 (2023-003)

Significant Deficiency 2023

City of East Peoria, Illinois

IL

Questioned Costs Reporting Significant Deficiency

Management will meet with the grant Program Manager(s) to review and ensure all of the City’s Federal Grants Management Policies are being adhered to.

View Audit 10301

Finding 7882 (2023-002)

Significant Deficiency 2023

West Shore Community College

MI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

2023-002 – Gramm Leach Bliley Missing Compliance Requirements. Auditor Description of Condition and Effect. The most recent written security policy fails to address how the College will oversee its information system service providers and the evaluation and adjustment of its information security pro...

2023-002 – Gramm Leach Bliley Missing Compliance Requirements. Auditor Description of Condition and Effect. The most recent written security policy fails to address how the College will oversee its information system service providers and the evaluation and adjustment of its information security program for any changes in the College's operations or the results of risk assessments. Additionally, the College's policy does not include performing annual penetration tests or biannual vulnerability assessments, as required by the Gramm Leach Bliley Act. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. Corrective Action. To address the missing element of Gramm Leach Bliley #6, procedures will be set in place to ensure oversight of our information service providers. A team will review and track who our providers are ensuring they meet our technical requirements in addition to the needs of our students and staff. To address the missing element of Gramm Leach Bliley #7, procedures will be set in place to ensure oversight of our information security protocols. A team will review our procedures at least annually, and make any necessary adjustments as changes to security protocols continue to evolve. Part of the procedures will include mandatory semi-annual information security training required by all staff, in addition to basic security information provided annually to students. Finally procedures to perform annual penetration testing will be established based on relevant identified risks. This could include any vulnerability assessments, in the form of systematic scans or review of information systems reasonably identified. These assessments should be completed at a minimum semi-annually, or whenever there may be material changes in operations that could be impacted. Responsible Party. Director of Information Technology and Student Services. Anticipated Completion Date. January 1, 2024.

View Audit 10258

Finding 7878 (2023-001)

Significant Deficiency 2023

West Shore Community College

MI

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

2023-001 – Pell Grant Calculation. Auditor Description of Condition and Effect. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule pr...

2023-001 – Pell Grant Calculation. Auditor Description of Condition and Effect. The Uniform Guidance states that the College must determine the maximum scheduled award a student would receive based on their Expected Family Contribution (EFC) and Cost of Attendance (COA) using the payment schedule provided by the U.S. Department of Education. Students must be awarded on the basis of a COA comprised of allowable costs assessed to all students carrying the same academic workload. COA must be prorated for students who are attending less than an academic year, or who are less than full-time in a term-based program. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA and EFC used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. In the spring of each year, the College Financial Aid Department will establish the Cost of Attendance (COA) necessary for Pell student eligibility, in addition to the Educational Financial Contribution (EFC) for the following fiscal year. Once these are calculated and established, the head of the Business Office will review the calculations, discuss, and approve. Once they have been approved, the appropriate information will be entered into the Financial Aid software system. Responsible Party. Director of Financial Aid and Head of the Business Office. Anticipated Completion Date. June 30, 2024.

View Audit 10258

Finding 7849 (2023-001)

Significant Deficiency 2023

San Diego Blood Bank

CA

Questioned Costs Cash Management § 200.68

The Blood Bank added review and approval processes to ensure only allowable charged are included in the MTDC subject to the indirect cost rate.

View Audit 10207 Questioned Costs: $1

Finding 7847 (2023-002)

Material Weakness 2023

Garfield County School District

UT

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

Auditee Response: Management of the District has reviewed the processes and internal controls related to construction contracts and have implemented changes to ensure that the Wage Rate Requirements are adhered to when applicable. Corrective Action Plan: (1) Any contracts over $2,000 will include th...

Auditee Response: Management of the District has reviewed the processes and internal controls related to construction contracts and have implemented changes to ensure that the Wage Rate Requirements are adhered to when applicable. Corrective Action Plan: (1) Any contracts over $2,000 will include the proper language that the contractor must comply with the Davis-Bacon Act. These contracts will be reviewed by Business Administrator and Superintendent before being signed and (2) Weekly certified reports will be obtained from contractor and reminders have been set up with both parties to ensure this happens timely. Person Responsible: Lane Mecham, Business Administrator Timeline: Management of the District will ensure all construction contracts using federal dollars will have the Davis-Bacon language in the contract – November 2023 Certified weekly payroll reports obtained from contractor – November 2023

View Audit 10202

Finding 7838 (2023-002)

Significant Deficiency 2023

Rio Rancho Public School District No. 94

NM

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.403

Executive Director of Finance: Management agrees with this finding. The school district converted to a new financial ERP system as of July 1, 2023. The new ERP system flags any duplicate invoice numbers that maybe entered. The Accounts Payable (A/P) staff will verify if payment has already been made...

Executive Director of Finance: Management agrees with this finding. The school district converted to a new financial ERP system as of July 1, 2023. The new ERP system flags any duplicate invoice numbers that maybe entered. The Accounts Payable (A/P) staff will verify if payment has already been made. On occasion, payment requests do not have an invoice number. To prevent duplicate payments, the Accounts Payable staff require original invoices and uses a system generated invoice number, or a will use a manual entry numbering convention to prevent duplicate invoice numbers. The invoice data is entered by an Accounts Payable specialist and reviewed by the Accounts Payable Manager. On occasion, A/P must request corrected invoices from vendors who try and reuse invoice numbers. The A/P Manager reviews invoice numbers during the check run for accuracy. Purchasing and A/P will also periodically review the vendor database for duplicate vendors. For construction projects that list a pay application number instead of an invoice number, A/P will implement a consistent invoice numbering convention to avoid duplicate payments. The A/P specialists will also review the PO payment history prior to processing. Responsible party(ies) for corrective action(s): Accounts Payable Manager Corrective action(s) timeline: December 1, 2023

View Audit 10190 Questioned Costs: $1

Corrective Action Plans

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