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Corrective Action Plans

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Finding 47083 (2022-006)
Material Weakness 2022
Galatia Community Unit School District #1
IL
Questioned Costs
Finding Type: Material Weakness. Name of Contact Person: Shain Crank, Superintendent. Recommendation: We recommend the District provide proper documentation of a supervisor's approval on the timesheets for payment of hourly employees. Corrective Action: The Superintendent will begin noting hi...
Finding Type: Material Weakness. Name of Contact Person: Shain Crank, Superintendent. Recommendation: We recommend the District provide proper documentation of a supervisor's approval on the timesheets for payment of hourly employees. Corrective Action: The Superintendent will begin noting his approval with his initials on payroll reports for hourly employees each pay period. Proposed Completion Date: Immediately.
View Audit 47892
Finding 47081 (2022-001)
Significant Deficiency 2022
Marple Manor, Inc. Dba Marple Manor 121-Eh059
CA
Questioned Costs HUD Housing Programs
Statement of Condition 2022-001 (Assistance Listing 14.157 and 14.195): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended November 30, 2022. Recommendation: Management should transfer $1,423 from the operating cash account to the reserve for re...
Statement of Condition 2022-001 (Assistance Listing 14.157 and 14.195): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended November 30, 2022. Recommendation: Management should transfer $1,423 from the operating cash account to the reserve for replacements fund. Management Response: Agree. On December 16, 2022, management transferred $1,423 from the operating account to the reserve for replacements fund.
View Audit 44892 Questioned Costs: $1
Ferriday Place Ii, Inc.
LA
HUD Housing Programs Questioned Costs Cash Management
Management will deposit $4,198 into the Project?s Reserve for Replacement account by December 31, 2022.
Management will deposit $4,198 into the Project?s Reserve for Replacement account by December 31, 2022.
View Audit 52834 Questioned Costs: $1
Finding 47053 (2022-003)
Significant Deficiency 2022
Scott County
MN
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...
2022-003 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure all casefile reviews are documented. Name of the contact person responsible for corrective action: Kari Ouimette (Economic Assistance Director) Planned completion date for corrective action plan: December 31, 2023.
View Audit 50052
Finding 47051 (2022-001)
Significant Deficiency 2022
Scott County
MN
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanat...
2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments as well as ensuing departments are reviewing the information provided to granting agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual?s termination and the information provided to granting agencies is reviewed. Name of the contact person responsible for corrective action: Scott Goettl (Controller) Planned completion date for corrective action plan: December 31, 2023
View Audit 50052
Finding 47047 (2022-003)
Significant Deficiency 2022
City of Minneapolis
MN
Questioned Costs Subrecipient Monitoring Reporting
Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We w...
Finding Number: 2022-003 Finding Title: Project and Expenditure Special Report Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Lyle Hodges, Controller, Finance and Property Services Corrective Action Planned: We will work with our Procurement and PeopleSoft support staff to develop a process to query data for subrecipient contracts from the PeopleSoft system. This will allow staff to review which contracts are identified as subrecipients and ensure completeness of the population. Anticipated Completion Date: December 31, 2023
View Audit 47697
Finding 47044 (2022-003)
Significant Deficiency 2022
Hospital Authority of Jefferson County and the City of Louisville, Geo
GA
Reporting Questioned Costs Matching / Level of Effort / Earmarking
The Hospital Authority of Jefferson County and the City of Louisville, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbe...
The Hospital Authority of Jefferson County and the City of Louisville, Georgia respectfully submits the following corrective action plan for the year ended December 31, 2022. The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD PROGRAMS AUDIT FINDINGS Significant Deficiency (2022-003) Recommendation: The Hospital Authority of Jefferson County and the City of Louisville, Georgia should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Planned Corrective Action: The Hospital Authority of Jefferson County and the City of Louisville, Georgia will establish a calendar schedule of key dates and required reports. This Calendar will be managed by the Controller and reviewed by the Senior Vice President ? Chief Financial Officer. Reports not previously submitted timely have now been submitted.
View Audit 47696
Finding 47027 (2022-001)
Significant Deficiency 2022
Southern Huntingdon County School District
PA
Allowable Costs / Cost Principles Questioned Costs § 200.430
Southern Huntingdon County School District 10339 Pogue Road ? Three Springs, PA 17264-9730 (814) 447-5529 ? FAX (8 14) 447-3967 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Southern Huntingdon County School District submits the following corrective action plan in response to the finding listed in...
Southern Huntingdon County School District 10339 Pogue Road ? Three Springs, PA 17264-9730 (814) 447-5529 ? FAX (8 14) 447-3967 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Southern Huntingdon County School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule or Findings and Questioned Costs for Federal Awards for the year ended June 30, 2022: Significant Deficiency in Internal Control and Compliance Finding: Finding 2022-001-Allowable Costs/Cost Principles Condition: Lack of time and effort distribution records for payroll expense charged to ESSER Views of Responsible Officials: Hillary Lambert, Business Manager is the Responsible Official for the ESSER grants. She was unaware of the required time and effort documentation that was needed to support the employee's payroll allocation. Planned corrective action: A biannual time and effort certification has been completed for the first half of the 22?23 school year for the ESSER grants. Procedures have been put into place to ensure time and effort certifications are part of the grant paperwork that is completed at the beginning of every fiscal year. Person Responsible for Corrective Action Plan: Hillary Lambert, Business Manager Anticipated Completion Date: December 20, 2022
View Audit 47074 Questioned Costs: $1
Finding 47023 (2022-001)
Significant Deficiency 2022
Santa Paula Unified School District
CA
School Nutrition Programs Questioned Costs Subrecipient Monitoring
For the 2021-22 school year, the District failed to correctly allocate expenditures to the CACFP accounts. In order to correct this action for the 2022-23 School Year, the Director of Fiscal Services will work with the Director of Child Nutrition to reconcile each program and complete the Cost Alloc...
For the 2021-22 school year, the District failed to correctly allocate expenditures to the CACFP accounts. In order to correct this action for the 2022-23 School Year, the Director of Fiscal Services will work with the Director of Child Nutrition to reconcile each program and complete the Cost Allocation Worksheet. The District utilizes a direct cost vending agreement, which will allocate costs in an allowable manner. The Director of Fiscal services will be responsible for making the transfer of expenditures from the NSLP accounts to the CACFP accounts. The Director of Child Nutrition will verify the transfers have been completed correctly befor the books are closed. Contacts: Kevin Olson, Lori Toms(Director of Fiscal Services), and Suzanne Stamp(Director of Child Nutrition).
View Audit 46533 Questioned Costs: $1
Austin Bluff Apartments
TX
HUD Housing Programs Questioned Costs Cash Management
CANTON PROPERTIES, INC. Corrective Action Plan Name of auditee: Canton Properties, Inc. d/b/a Austin Bluff Apartments HUD auditee identification number : HUD Project N0 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021 through September 30, 2022 CA...
CANTON PROPERTIES, INC. Corrective Action Plan Name of auditee: Canton Properties, Inc. d/b/a Austin Bluff Apartments HUD auditee identification number : HUD Project N0 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021 through September 30, 2022 CAP prepared by: Name: Lloyd Kitchen Jr. Position Executive Vice President Telephone Number (469) 371-0446 1. Current Findings on the Schedule of Findings, Questioned Cost and Recommendations: Finding 2022-01 As of September 30, 2022, the corporation failed to make surplus cash deposit as required by the Regulatory Agreement to the Residual Receipts Reserve Account. (1) Comments on the Finding and each Recommendation. The Corporation should deposit amounts due to the Residual Receipts Reserve Account within a timely manner of the audit report issuance date. (2) Actions Taken on the Finding The Corporations intends on complying wit the requirements established by the Regulatory Agreement and therefore will fund the Residual Receipts Reserve account by the available surplus cash calculation as of September 30, 2021, of $112,033 during 2023 when the funds are available. Corrective Action Plan Name of auditee: Canton Properties, Inc., d/b/a Austin Bluff Apartments HUD auditee identification number: HUD Project No. 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021, through September 30, 2022 CAP prepared by: Name: Anne White Position: Regional Manager Telephone number: 469-470-2702 1. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: Finding 2022?01 As of September 30, 2022, the Corporation failed to make surplus cash deposit as required by the Regulatory Agreement to the Residual Receipts Reserve Account. (1) Comments on the Finding and Each Recommendation. The Corporation should deposit amounts due to the Residual Receipts Reserve Account within a timely manner of the audit report issuance date. (2) Actions Taken on the Finding. The Corporation intends on complying with the requirements established by the Regulatory Agreement and therefore will fund the Residual Receipts Reserve Account by the available surplus cash calculated as of September 30, 2021, of $112,033 during 2023 when the funds are available.
View Audit 44042
Finding 47002 (2022-002)
Material Weakness 2022
Rossville Consolidated School District
IN
Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303
FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material We...
FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Noncompliance 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 eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue, through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the annual parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school had to void transactions through the third-party company and pay back the amount of these transactions for the period August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $82,291 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Responsible Party and Timeline for Completion: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. There were two checks issued in response to this corrective action plan. Check number 22425 in the amount of $13,642.04 on May 27, 2021, and check number 22469 in the amount of $68,648.67 on June 15, 2021. The two payments totaled $82,290.71, and fulfilled our requirement per the corrective action plan.
View Audit 52918
Finding 46993 (2022-002)
Significant Deficiency 2022
Moraine Park Technical College District
WI
Questioned Costs Procurement, Suspension & Debarment § 200.214
Bonnie Baerwald, MPA, CPA, President CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Education Moraine Park Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022...
Bonnie Baerwald, MPA, CPA, President CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 United States Department of Education Moraine Park Technical College District respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS United States Department of Education 2022-002 COVID-19: Higher Education Emergency Relief Fund ? Assistance Listing No. 84.425 Recommendation: The auditors recommended the District design and implement controls to ensure adequate documentation of controls over verification of vendors status as not suspended or debarred under the requirements of 2 CFR Park 200 Section 200.214 are properly retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moraine Park Technical College will take or has already taken the following actions: 1. Reviewed and updated policies and procedures related to suspension and debarment. 2. Communicated requirement reminders to purchasing agents under federal grants. 3. Training will be conducted for purchasing agents on verifying vendors and retention of documentation prior to procurement. 4. Reviewed documentation of verification retention requirements. Name(s) of the contact person(s) responsible for corrective action: Timothy Keenan, Tara Wendt If the United States Department of Education has questions regarding this plan, please call Timothy Keenan, Purchasing Manager at (920)924-3240.
View Audit 53209 Questioned Costs: $1
Finding 46983 (2022-002)
Significant Deficiency 2022
Realife Cooperative of Brooklyn Park
MN
Questioned Costs Reporting
Housing and Urban Development Realife Cooperative of Brooklyn Park respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the Dec...
Housing and Urban Development Realife Cooperative of Brooklyn Park respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 53001
Finding 46963 (2022-001)
Significant Deficiency 2022
Town of Boxford
MA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Corrective Action to be taken: We will develop internal procedures to improve controls and documentation concerning the disbursements of federal grants. Expected Completion Date: We anticipate that the procedures will be completed by July 01, 2023. Contact Person: Steven Greenberg, Assistant Superin...
Corrective Action to be taken: We will develop internal procedures to improve controls and documentation concerning the disbursements of federal grants. Expected Completion Date: We anticipate that the procedures will be completed by July 01, 2023. Contact Person: Steven Greenberg, Assistant Superintendent of Operations.
View Audit 50986 Questioned Costs: $1
Finding 46962 (2022-001)
Significant Deficiency 2022
City of St. Albans
VT
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
The purpose of this letter is to address planned corrective action to finding 2022-001 ?Improve Controls and Documentation over Reporting? as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when th...
The purpose of this letter is to address planned corrective action to finding 2022-001 ?Improve Controls and Documentation over Reporting? as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time.
View Audit 50980
Rochester Voa Elderly Housing Ii, INC (high Pointe Ii)
VA
Reporting Questioned Costs
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $50. Management will e...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency was funded on July 19, 2022 in the amount of $50. Management will ensure that the security deposits are properly funded in the future. Completion Date: July 19, 2022
View Audit 49766
Finding 46959 (2022-003)
Significant Deficiency 2022
Hendrix College
AR
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.328 § 200.329
Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Antic...
Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. The College has corrected the website disclosure of number of students receiving Aid Grants under the program. The College will review and confirm accuracy of any future report submissions. Anticipated Completion Date: May 31, 2023
View Audit 48971
Finding 46957 (2022-001)
Significant Deficiency 2022
Hendrix College
AR
Special Tests & Provisions Questioned Costs Student Financial Aid
Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the N...
Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. In the past, the College has reported Campus-Level records, Program-Level records and Other Records to the National Student Clearinghouse (NSC) which in turn transmitted this information to the National Student Loan Data System (NSLDS). NSC historically offers this service to small educational institutions to assist with reporting requirements which may be burdensome due to low staffing levels. The College believes that its reporting to NSC has been reasonably accurate and timely. In fact, NSLDS records no longer reflect the submissions of the College to NSC. The College will research, explore and identify the most efficient method of insuring that complete and accurate data related to enrollment reporting are recorded by NSLDS on a timely basis. Initially the College will explore audit assistance through NSC and if not successful, will further explore direct reporting options to the NSLDS. Anticipated Completion Date: May 31, 2023
View Audit 48971
Finding 46956 (2022-002)
Significant Deficiency 2022
Hendrix College
AR
Special Tests & Provisions Questioned Costs Student Financial Aid
Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. Effective with the Fiscal Year 2014, the College engaged with a third-party provider which put the Perkins loan processing on a digital platform. The College will review its record storage system...
Views of Responsible Officials and Planned Corrective Action - Administration concurs with the findings. Effective with the Fiscal Year 2014, the College engaged with a third-party provider which put the Perkins loan processing on a digital platform. The College will review its record storage system of both hardcopy documentation as well as digital document storage and access for protection, preservation and completeness. Further the College will perform an inventory of loan documents currently in storage to identify additional files that are missing master promissory notes. Anticipated Completion Date: May 31, 2023
View Audit 48971
Voa Hickory Knoll, INC (hickory Knoll)
VA
Reporting Questioned Costs
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $2,332. Management will ensure th...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $2,332. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 6, 2022
View Audit 48968
Las Veggas Voa Elderly Housing, INC (desert Oasis)
VA
Questioned Costs HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The related project will reimburse the Project for the costs in the amount of $6,570. Completion Da...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The related project will reimburse the Project for the costs in the amount of $6,570. Completion Date: August 11, 2022
View Audit 45643 Questioned Costs: $1
Finding 46951 (2022-003)
Significant Deficiency 2022
West Lyon Community School District
IA
Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
A thorough review of certified payrolls will be completed for each week a contractor is performing work under federal program and the District will include prevailing wage requirements in contracts utilizing federal dollars.
A thorough review of certified payrolls will be completed for each week a contractor is performing work under federal program and the District will include prevailing wage requirements in contracts utilizing federal dollars.
View Audit 40962
Finding 46940 (2022-003)
Significant Deficiency 2022
Loup City Public Schools No. 1
NE
Questioned Costs Subrecipient Monitoring Reporting
CORRECTIVE ACTION PLAN November 01, 2022 Loup City Public Schools District No. 1, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of fin...
CORRECTIVE ACTION PLAN November 01, 2022 Loup City Public Schools District No. 1, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Dean Tickle at 308.745.0120. Sincerely yours, Mr. Dean Tickle Superintendent
View Audit 44017
Finding 46938 (2022-006)
Material Weakness 2022
Fairfield Public School District No. 112
IL
Questioned Costs Cash Management
Compliance: Finding: 2022-006 Condition: During the course of the audit, it was noted that the District charged expenses to the grant that had not actually been incurred. Therefore, the reimbursement basis method was not followed and expenses that were not incurred were claimed in June 2022 resultin...
Compliance: Finding: 2022-006 Condition: During the course of the audit, it was noted that the District charged expenses to the grant that had not actually been incurred. Therefore, the reimbursement basis method was not followed and expenses that were not incurred were claimed in June 2022 resulting in the District receiving revenue before expenses were paid. Plan: The District will first spend the money to claim it for reimbursement. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Kristina Gardner, Superintendent Management's Response: The District will be sure to spend the money before claiming the expense for reimbursement.
View Audit 41458 Questioned Costs: $1
Finding 46936 (2022-007)
Material Weakness 2022
Fairfield Public School District No. 112
IL
Equipment & Real Property Management Questioned Costs
Compliance: Finding: 2022-007 Condition: The District did not keep readily available accurate equipment inventory listings to remain compliant with the Equipment Real Property Management compliance requirements. The provided listings did not accurately encompass all pieces of equipment charged to ca...
Compliance: Finding: 2022-007 Condition: The District did not keep readily available accurate equipment inventory listings to remain compliant with the Equipment Real Property Management compliance requirements. The provided listings did not accurately encompass all pieces of equipment charged to capital outlay on the grants. Plan: The District will update the inventory listings each time a piece of equipment is purchased with federal grant funds. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Kristina Gardner, Superintendent Management's Response: The District will ensure accurate equipment inventory listings are kept for each federal grant.
View Audit 41458
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