Corrective Action Plans

Finding 12538 (2022-002)

None 2022

CA

Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs

2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted t...

2022-002 FEDERAL DIRECT LOAN RECONCILIATIONS Federal Assistance Listing Number: 84.268 Criteria According to 34 CFR 685.300(b)(5), the College must, on a monthly basis, reconcile institutional records with Direct Loan funds received from the Secretary and Direct Loan disbursement records submitted to and accepted by the Secretary. Observation/Condition/Context The College did not perform the monthly reconciliations over direct loans for all months out of the fiscal year. We requested a selection of reconciliations out of the 12 required and were informed that only 8 reconciliations were performed. Questioned Cost There were no questioned costs related to this finding. Cause/Effect The reconciliations were not performed due to a transition of responsible parties over the reconciliations. Direct loan discrepancies may not have been identified and resolved in a timely manner due to the lack of monthly reconciliations. Recommendation We recommend that the College perform direct loan reconciliations monthly to ensure that discrepancies are properly addressed in a timely manner. Planned Corrective Action Effective with the 2021/2022 Direct Loan reconciliations for February 2022 (performed in March 2022), a revised process was implemented to make the process more efficient and accurate. Along with this the Finance Manager took on the responsibility to execute the process monthly and share the results with other relevant teams by the 2nd week of the following month. Since this time the process has continued to be refined and all reconciliations (student level detail and summary) have been completed and shared timely for the remaining portion of award year 2021/2022 and for 2022/2023 through February 2023. Now that the process is firmly in place and effective, cross-training with others in the Business office will take place and be completed by the end of April 2023 to ensure an adequate depth of resources are available to maintain timeliness and accuracy of the reconciliations. Implementation Date The revised process was implemented in March 2022 and was refined since to ensure effectiveness and sustainability of the process going forward. Additional training to add to the depth of resources to perform the process will be completed by the end of April 2023. Responsible Personnel Yvonne Rincon, Director of Accounting Contact Information Email: yrincon@cca.edu

View Audit 17240

Finding 12520 (2022-002)

Significant Deficiency 2022

Mary Lee Charles Place

TX

HUD Housing Programs Questioned Costs Internal Control / Segregation of Duties

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external c...

Reporting Views of Responsible Officials: Management agrees with the finding and will immediately obtain signed HUD Forms 9887 and 9887-A from tenant and family members prior to accessing EIV or obtaining written third-party verification of income. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (ie. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 17093

Finding 12519 (2022-001)

Significant Deficiency 2022

Mary Lee Charles Place

TX

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 t...

Reporting Views of Responsible Officials: Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management will utilize an external consultant to review tenant files for compliance with HUD procedures (ie. use of authorized consent and verification forms, EIV reports, etc.) and ensure supporting documentation is maintained in each tenant?s file.

View Audit 17093

Finding 12515 (2022-002)

Significant Deficiency 2022

County of Fresno

CA

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866

View Audit 17080 Questioned Costs: $1

Finding 12508 (2022-003)

Significant Deficiency 2022

Battle Ground Healthcare

WA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle...

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle Recommendation: The Organization should have proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We plan to develop procedures to document the individuals preparing and the individuals reviewing invoices. We will review current procedures to ensure separate personnel are responsible for each function. Anticipated Completion Date: December 31, 2023

View Audit 17054

Finding 12501 (2022-001)

Significant Deficiency 2022

Western Oregon University

OR

Questioned Costs Reporting Significant Deficiency § 200.328 § 200.329

No yellow book findings noted in the current year. Single Audit Finding 2022-001 Federal Agency Name: Department of Education Federal Financial Assistance Listing: 84.425E, 84.425F Program Name: COVID-19: Higher Education Emergency Relief Student Aid Portion, COVID-19: Higher Education Emer...

No yellow book findings noted in the current year. Single Audit Finding 2022-001 Federal Agency Name: Department of Education Federal Financial Assistance Listing: 84.425E, 84.425F Program Name: COVID-19: Higher Education Emergency Relief Student Aid Portion, COVID-19: Higher Education Emergency Relief Institutional Portion Reporting Significant Deficiency in Internal Controls over Compliance Finding Summary: During the testing over the reporting for the HEERF student and institutional funds, the reports that were required to be filed during the fiscal year were not filed by the required timeframe. Responsible Individuals: Director of Budgeting; HEERF Operations and Policy Analyst Corrective Action Plan: Management agrees with this finding. The University has resolved the delinquent status of the reporting for periods during fiscal year 2020-21 as of September 2021. In October 2021, the University hired a HEERF Operations and Policy Analyst (Analyst) to oversee the HEERF compliance requirements including reporting. Additionally, the Director of Budgeting is responsible to monitor the timely reporting of subsequent reports. Anticipated Completion Date: Completed in October 2021.

View Audit 17030

Finding 12495 (2022-005)

Significant Deficiency 2022

Child Development Services

ME

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to addr...

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to address this challenge through staff training. The unfinalized plan report from CINC is provided to site directors monthly. Any ongoing areas of concern are reported to the CDS Director for resolution.

View Audit 17026

Finding 12493 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

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

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will contin...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will continue to review the indirect costs calculation before it is posted to the general ledger. Anticipated Completion Date: June 30, 2023

View Audit 17023 Questioned Costs: $1

Finding 12482 (2022-002)

Significant Deficiency 2022

Lincoln University

MO

Reporting Questioned Costs

Views of Responsible Officials and Planned Corrective Actions ? A specific timeline for inclusion of the Office of Grants and Sponsored Research, the Comptroller's Office, and the Office of Student Aid has been established to provide reports to the Vice President of Administration and Finance and Of...

Views of Responsible Officials and Planned Corrective Actions ? A specific timeline for inclusion of the Office of Grants and Sponsored Research, the Comptroller's Office, and the Office of Student Aid has been established to provide reports to the Vice President of Administration and Finance and Office of Information Technology for timely posting. All reports and proof of public posting will be saved for retrieval and documentation of the reporting process.

View Audit 16951

Finding 12470 (2022-004)

Significant Deficiency 2022

Young Women's Christian Association of Kalamazoo, Michigan

MI

Questioned Costs Reporting Significant Deficiency § 200.303

Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all month...

Finding Number: 2022-004 Condition: For each of the Crime Victim Assistance grants, the monthly financial status reports (FSR) were not consistently filed within 30 days of period end, as required by the grant agreements, during 2022. Planned Corrective Action: The Organization agrees that all monthly financial status reports need to be filed within 30 days of period end, as required by the grant agreements. A new Grant Management role was created and filled in 2023 and this role is responsible for all grant reporting and ensuring timely filing of financial status reports. The Vice President of Finance will also be reviewing financial status reports monthly for accuracy. Contact person responsible for corrective action: Jodi Breithart Anticipated Completion Date: 06/30/2023

View Audit 16950

Finding 12469 (2022-001)

Significant Deficiency 2022

Medical Teams International

OR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-001 Statement of Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e. ...

Finding 2022-001 Statement of Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, hereafter referred to as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward / subaward amendment obligation was made or the subcontract award / subcontract modification was made. For ALN 19.517, two of two subawards selected for testing was obligated during fiscal year 2022 but were not reported per the criteria above. The control for submission of FFATA reports was not in place during the 2022 fiscal year. Corrective Action Plan: Medical Teams International already has the personnel and resources needed to file a FFATA report by the end of the month following the month in which sub-grant greater than or equal to $30,000 has been awarded. In fiscal year 2023, Medical Teams International will include FFATA reporting in the administrative workflow of any relevant subaward. Medical Teams International will assign an owner of the reporting requirement and a reviewer to ensure that the task is completed timely and accurately.

View Audit 16949

Finding 12468 (2022-001)

Significant Deficiency 2022

Flagler County District School Board

FL

Questioned Costs Procurement, Suspension & Debarment

The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are di...

The District will enhance its procedures to ensure that prevailing wage rate clauses are included in any construction contract exceeding $2,000 that is financed wholly or in part by Federal funds and that wage rates paid by contractors and subcontractors for Federally funded facility projects are directly compared to, and determined to be consistent with, the prevailing wage rates established for the geographic area by the United State Department of Labor.

View Audit 16944 Questioned Costs: $1

Finding 12467 (2022-001)

Significant Deficiency 2022

Byrd Barr Place

WA

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.430

Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processe...

Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processed per program and timesheets will be completed to reflect this allocation. Proposed Completion Date: This has already been implemented for 2023.

View Audit 16940

Finding 12454 (2022-001)

Significant Deficiency 2022

Heartland International Health Center and Subsidiary

IL

Allowable Costs / Cost Principles Questioned Costs Special Tests & Provisions

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discou...

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discount was erroneously calculated, and one patient who qualified for the sliding scale discount that was erroneously not provided a sliding scale discount. Corrective Actions Taken or Planned: The Health Center will update the audit tool to include the following questions: Did the employee correctly apply the sliding fee scale? Does the documentation support the sliding fee allocation? The audit tool is a questionnaire used by managers to support compliance with the sliding fee scale policy. Managers conduct bi-weekly random audits on front desk staff. Name of person responsible for corrective action: Randy Johnson Title: Chief Financial Officer Anticipated completion date: April 30, 2023

View Audit 16889 Questioned Costs: $1

Finding 12450 (2022-001)

Significant Deficiency 2022

Benson Unified School District No. 9

AZ

Questioned Costs Significant Deficiency Special Tests & Provisions

Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Connie Ayres, Business & HR Director Anticipated Completion Date: February 28, 2023 Planned Corrective Action: The District will review all federa...

Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Numbers: 84.425U Contact Person: Connie Ayres, Business & HR Director Anticipated Completion Date: February 28, 2023 Planned Corrective Action: The District will review all federally-funded projects and determine which are subject to prevailing wage rate requirements. The District when applicable, will obtain certified payrolls from contractors and subcontractors to determine that prevailing wage rate requirements are met.

View Audit 16884

Finding 12441 (2022-002)

Significant Deficiency 2022

Cheyenne Regional Airport Board

WY

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Dir...

2022-002 Schedule of Federal Awards: This deficiency was an administrative oversight due to changes in accounting personnel. Management and the Airport will implement a process to review the SEFA prior to submission for audit to ensure that all grant expenditures have been properly reported. The Director of Finance, Jennifer Nelson, will be responsible for oversight of the SEFA and implementing a review process by September 2023.

View Audit 16882

Finding 12440 (2022-001)

Significant Deficiency 2022

Cheyenne Regional Airport Board

WY

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.326

2022-001 Procurement, Suspension, and Debarment In accordance with2022-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements con...

2022-001 Procurement, Suspension, and Debarment In accordance with2022-001 Procurement, Suspension, and Debarment In accordance with 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023. 2 CFR 200.318, management will adopt documented procurement procedures that reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards in 2 CFR 200.318 through 200.326. The Board adopted a procurement policy on January 12, 2023.

View Audit 16882

Finding 12438 (2022-001)

None 2022

Metairie Manor

LA

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. Management has submitted the forms for HUD?s approval. Completion Date: June 22, 2022

View Audit 16866

Finding 12436 (2022-001)

Significant Deficiency 2022

Central West Virginia Regional Airport Authority

WV

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calc...

Finding 2022-001: Internal Controls Over Allowability During the fiscal year ended June 30, 2021, the Authority began converting to a new payroll software, UKG, and hired a new human resources specialist after noting the previously implemented payroll software, Criterion, was unable adequately calculate the Authority ' s complex payroll. The new payroll software did not go live until September 2021 and the paper timesheet in question was utilized during the transition period while converting to the new software. The Authority believes proper controls concerning payroll have been in place since going live with UKG. The Human Resources Specialist and Accounting Manager review each payroll to ensure the payroll is being calculated correctly and proper timesheet approvals have taken place. In addition, the Chief Financial Officer and Accounting Manager will conduct or assign an employee to conduct period internal audits to ensure payroll records are accurate and complete. Responsible Parties: Human Resources Specialist: Communicates with managers to confirm review of timesheets. Accounting Manager: Review payroll and conduct internal audits.

View Audit 16861

Finding 12434 (2022-002)

Significant Deficiency 2022

Central West Virginia Regional Airport Authority

WV

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress re...

Finding 2022-002: Internal Controls Over Reporting In FY2020, the Authority established a documented review process for reporting. The process is being updated to ensure there are documented reviews of all report submissions related to federal grant awards. All annual, quarter, or other progress reports required by the granting agency will have a documented review before being submitted whether prepared by an outside consultant or an employee of the Authority. Responsible Parties: Accounting Manager: Prepares report/reviews report prepared by consultant and makes corrections as requested. Chief Financial Officer: Reviews report as many times as needed.

View Audit 16861

Finding 12431 (2022-001)

Significant Deficiency 2022

Agency on Aging of South Central Connecticut, Inc.

CT

Eligibility Questioned Costs

Mamage1nent will enhance their review controls over the documentation in the files for individuals serving on the program, to ensure compliance with all documentation requirements that support the National Service Criminal History Checks. Program Management will require staff to obtain a file revie...

Mamage1nent will enhance their review controls over the documentation in the files for individuals serving on the program, to ensure compliance with all documentation requirements that support the National Service Criminal History Checks. Program Management will require staff to obtain a file review and a signature from the Program Director before any volunteer can be placed verifying that no incorrect spelling/typos of names were submitted for background checks and all verification documentation is included in the file. This procedure will be incorporated within the volunteer recruitment and onboarding guide and training on this for all program staff will be required. Name of contact person: Emily Marble, Director of Community Programs, 203-752-3059, extension 2906, emarble@aoascc.org. Projected Completion Date: Volunteer recruitment and onboarding procedural guide will be updated and reviewed with program staff by March 30, 2023. Director's confirmations of background checks will be an on-going process. If the Office of Management and Budget has questions regarding this plan, please call Emily Marble at 203-752-3059, extension 2906.

View Audit 16840

Finding 12429 (2022-001)

None 2022

Nhhi - Hopkins Barrier Free Housing CORP

MN

Questioned Costs HUD Housing Programs

NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective ...

NHHI - HOPKINS BARRIER FREE HOUSING CORPORATION HUD PROJECT NO. 092-HD003-WPD CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Hopkins Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 The Project did not make one month of HUD required deposits into its replacement for reserve account. Recommendation: The Project should deposit $1,506 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $1,506 into the replacement reserve account in October 2022 when it realized the oversight. If the Department of Housing and Urban Development has questions regarding this plan, please call JoAnn Rademacher at 651-639-9799.

View Audit 16830 Questioned Costs: $1

Finding 12427 (2022-001)

Significant Deficiency 2022

City of Lewiston, Maine

ME

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.327

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001 & 2022-002) Contact Person Responsible for Corrective Action: Tracy Roy, Finance Director Corrective Action: The City of Lewiston will take the following actions to address finding 2022-001: The City of Lewiston has reviewed the contract and is add...

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001 & 2022-002) Contact Person Responsible for Corrective Action: Tracy Roy, Finance Director Corrective Action: The City of Lewiston will take the following actions to address finding 2022-001: The City of Lewiston has reviewed the contract and is adding the necessary sections to all contracts. Anticipated Completion Date: January 30, 2023 Corrective Action: The City of Lewiston will take the following actions to address finding 2022-002: The City of Lewiston started to require the SAM approval print out before contracts are signed with vendors beginning January 1, 2022. The Purchasing Agent or the designee will not complete the process until the SAM certification is received. The SAM document will be filed with the contract. This has been done but the employee in Economic Development gave the wrong SAM approval. Anticipated Completion Date: January 1, 2022

View Audit 16829

Finding 12425 (2022-003)

Significant Deficiency 2022

Town of Taylortown

NC

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-003 Name of Contact Person: Rita Maness, Town Clerk Corrective Action: Management will assess short lived asset needs and establish a short lived asset reserve fund. Anticipated Completion Date: Management will implement the above procedures immediately.

View Audit 16821

Finding 12424 (2022-001)

Significant Deficiency 2022

Canby School District No. 86

OR

Questioned Costs

See Corrective Action Plan for chart/table

View Audit 16812 Questioned Costs: $1

Corrective Action Plans

Filters