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Finding 524388 (2024-001)
Significant Deficiency 2024
Board of Education of Prince George's County Maryland
MD
Questioned Costs Reporting § 200.502
Prince George's County Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number...
Prince George's County Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: June 30, 2024 The findings from the 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 U.S. Department of EducationStudent Support and Academic Enrichment Program– Assistance Listing No. 84.424 We recommend that the School system review its procedures to ensure that amounts reported on the SEFA are in accordance with 2 CFR part 200.502 and 510. Explanation of disagreement with audit finding: We agree with the finding in part. As the auditors noted, Grant Number 20157201, ended on 9/30/22. There were additional FY23 invoices and payroll processed to this grant after the grant was closed out by the Grant Accountant. The corrections to remove these expenses, though they caused a net effect of zero, were recorded in fiscal year 2024. The adjustments for $27,799 were mistakenly reported on the fiscal year 2024 SEFA. These additional amounts were never reported in the MSDE AFR system, because as noted, they resulted in net zero change. Reporting in the MSDE AFR system is always done with a report from Oracle, the school system’s financial reporting system, and only actual expenses are reported. In addition, at year end, the full report is reconciled to our Grants Roll Forward Report, which allows us to ensure the correct information is reported for each grant. Action taken in response to finding: The $27,799 will be removed from the FY24 SEFA. In an ongoing effort to ensure that all grants are reported correctly and in line Grant’s Administrator will hold regular meetings (at least quarterly) with the Budget Analyst and/or Grants Accountant assigned to these grant funds. The Grants Accountant will also provide transaction and payroll detail reports to the Grants Administrator on a regular basis for review and correction when necessary. Planned completion date for corrective action plan: March 2025 Contact person(s) responsible for corrective action: Department of the Division of Student Services: Elizabeth Faison, Associate Superintendent of Student Services, Ph.D., NCC, LCPC Grant Financial Management Office: Darrell Haley, Supervising Budget Analyst Claire Taylor, Supervising Grants Accountant, CPA, CGFM, CGMS
View Audit 343626 Questioned Costs: $1
Finding 524375 (2024-009)
Significant Deficiency 2024
Richmond County
NC
Eligibility Reporting
Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-009 Untimely Review of SSI Terminations Name of contact person: Corrective Action: Proposed Completion Date: Section IV - State Award Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs (continue...
Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-009 Untimely Review of SSI Terminations Name of contact person: Corrective Action: Proposed Completion Date: Section IV - State Award Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs (continued) Darcey Wiggins, Supervisor FNS Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Corrective Actions for Finding 2024-005, 2024-006, 2024-007, 2024-008, 2024-009 also apply to State State Award Findings. 140
View Audit 343605
Chowan University
NC
Student Financial Aid Special Tests & Provisions Reporting
Name of Responsible Individual: Richard Todd, Registrar & Ruth Casper, Assistant Vice President of Student Financial Services Corrective Action: The University Financial Aid Office will work alongside the Registrar’s Office to identify and correct any enrollment reporting errors which may arise. Co...
Name of Responsible Individual: Richard Todd, Registrar & Ruth Casper, Assistant Vice President of Student Financial Services Corrective Action: The University Financial Aid Office will work alongside the Registrar’s Office to identify and correct any enrollment reporting errors which may arise. Corrections may include subsequent reporting to the Clearinghouse and/or manual reporting to NSLDS. Anticipated Completion Date: Ongoing
View Audit 343592
Finding 524366 (2024-003)
Material Weakness 2024
Jac-Cen-Del Community School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2024-003 Finding Subject: Education Stabilization - Reporting Summary of Finding: The School Corporation had not designed, nor implemented, a system of internal controls to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) Data Collection reports (Reports) were ...
FINDING 2024-003 Finding Subject: Education Stabilization - Reporting Summary of Finding: The School Corporation had not designed, nor implemented, a system of internal controls to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) Data Collection reports (Reports) were complete and accurately submitted. The Reports were prepared by one employee without a documented oversight, review, or approval process in place to prevent, or detect and correct, errors. Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number and Email Address: (812) 689-4114, thuff@jaccendel.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Moving forward treasurer will provide even more information to the reviewer specifically pertaining to the findings and any other pertinent information for that person to have a better idea of what they are looking for and will keep documentation of the review being done and signed off on. Anticipated Completion Date: This will be corrected with the next round of ESSER reporting due January 2025.
View Audit 343584
Finding 524359 (2024-003)
Material Weakness 2024
Pitt County, North Carolina
NC
Subrecipient Monitoring Eligibility Material Weakness
Corrective Action/Management Response: Supervisor responsible for submitting report has become more familiar with the due dates in which this report is due. In addition, a reminder has been placed on the Outlook calendar to ensure that the report is completed timely. This practice has seemed to ...
Corrective Action/Management Response: Supervisor responsible for submitting report has become more familiar with the due dates in which this report is due. In addition, a reminder has been placed on the Outlook calendar to ensure that the report is completed timely. This practice has seemed to work as the report submitted for the 1st quarter was submitted timely. Proposed Completion Date: 11/21/2024
View Audit 343583
Finding 524349 (2024-005)
Material Weakness 2024
Pitt County, North Carolina
NC
Allowable Costs / Cost Principles Cash Management Material Weakness
Corrective Action/Management Response: We will have another Accounting Technician II audit to be sure all checks and requisitions match. Proposed Completion Date: 12/1/2024; we will check weekly
Corrective Action/Management Response: We will have another Accounting Technician II audit to be sure all checks and requisitions match. Proposed Completion Date: 12/1/2024; we will check weekly
View Audit 343583
Finding 524346 (2024-003)
Significant Deficiency 2024
Isd #482 - Little Falls
MN
Subrecipient Monitoring Cash Management Reporting
Finding 2024-003 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District has already begun evaluating current procedures for accurately monitoring, recording, and re...
Finding 2024-003 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District has already begun evaluating current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Greg Johnson, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date The planned completion date is June 30, 2025. 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
View Audit 343576
Finding 524341 (2024-002)
Significant Deficiency 2024
Bryn Mawr College
PA
Student Financial Aid Special Tests & Provisions Reporting
The College acknowledges that, while student status change information was being sent to the NSC, it did not have an appropriate process in place to regularly review and reconcile the data received by the NSLDS and information for 2 students was not properly remitted. A correction was made to the e...
The College acknowledges that, while student status change information was being sent to the NSC, it did not have an appropriate process in place to regularly review and reconcile the data received by the NSLDS and information for 2 students was not properly remitted. A correction was made to the existing reconciliation report so that all statuses remitted to the NSLDS are captured accurately and can be reconciled by the Registrar’s Office to the College’s enrollment records. Additionally, the College will adopt a practice of manually updating the NSC after receiving each student status change notification throughout the semester. The Planned Corrective Action will be implemented immediately.
View Audit 343564
Finding 524338 (2024-002)
Significant Deficiency 2024
Culberson County-Allamoore Independent School District
TX
Reporting § 200.512
Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Action Taken: District management will review their grant management policies and procedures to ensure that they...
Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Action Taken: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements. Anticipated Completion Date: Throughout Fiscal Year Ending August 31, 2025
View Audit 343557
South Cook County Intermediate Service Center #4
IL
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
CONDITION: The South Cook Intermediate Service Center #4 had inadequate controls over grant compliance to ensure all grant reports during the fiscal year were timely reported and grant requirements were met. During testing of the South Cook Intermediate Service Center #4’s compliance with the grant...
CONDITION: The South Cook Intermediate Service Center #4 had inadequate controls over grant compliance to ensure all grant reports during the fiscal year were timely reported and grant requirements were met. During testing of the South Cook Intermediate Service Center #4’s compliance with the grant requirements, we noted the following: For Public Safety Partnership and Community Policing Grants - • One of 2 (50%) quarterly federal financial reports were submitted 36 days late. • One of 1 (100%) semi-annual performance report was submitted 47 days late. For McKinney-Vento Education for Homeless Children and Youth - • Four of 4 (100%) quarterly expenditure reports and the Grant Accountability and Transparency Act (GATA) reports were submitted but the South Cook Intermediate Service Center #4 was unable to provide proof of submission; therefore, we were unable to determine if the required reports were submitted timely or at all. • South Cook Intermediate Service Center #4 did not formally establish a Community Advisory Group. PLAN: Management will develop more formal and comprehensive grant monitoring procedures that will include a checklist for all the necessary reporting and compliance requirements. Specifically for the Mc-Kinney Vento grant, formal documentation for the established Community Advisory Group will be obtained in consultation with the grantor. ANTICIPATED DATE OF COMPLETION: June 30, 2025 CONTACT PERSON: Dr. Anthony Marinello, Executive Director
View Audit 343535
Finding 524316 (2024-001)
Significant Deficiency 2024
Iona College
NY
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
FINDING 2024-001 Name of Responsible Individual: Daniel Arndt, Registrar Corrective Action: Management acknowledges the finding regarding the inaccurate reporting of student data elements under the Program-Level record on the NSLDS website. To address this issue, the University has implemented a cor...
FINDING 2024-001 Name of Responsible Individual: Daniel Arndt, Registrar Corrective Action: Management acknowledges the finding regarding the inaccurate reporting of student data elements under the Program-Level record on the NSLDS website. To address this issue, the University has implemented a corrective action plan that includes updating our reporting frequency and enhancing our data review processes: Updated Reporting Frequency: As of January 2025, the University now includes the non-compulsory terms, summer 1 and winter sessions, in its reporting. Previous institutional practice did not include reporting program level data for these terms given that said terms do not involve federal financial aid. This change ensures that all Program-Level data, regardless of federal financial aid involvement, is accurately reported. Secondary Check Process: Each month, the Compliance Officer will review a sample of 100 students from NSLDS to verify significant data elements, including program enrollment effective dates. After the initial review, the Compliance Officer will summarize the findings and share them with the Associate Registrar and Registrar for a secondary review. Any necessary edits will be made, followed by a review of an additional 25 students to ensure accuracy. We believe these corrective action steps are critical to ensuring accurate reporting and preventing this issue in the future. Anticipated Completion Date: January 31, 2025
View Audit 343512
Finding 524287 (2024-002)
Significant Deficiency 2024
Close Up Foundation
VA
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.329
Views of Responsible Officials: Historically, the Foundation has submitted all required documents per the grant agreement. GrantSolutions is a newer platform by which all documents must be uploaded. When the final financial reports were submitted, the grant was closed without the performance report ...
Views of Responsible Officials: Historically, the Foundation has submitted all required documents per the grant agreement. GrantSolutions is a newer platform by which all documents must be uploaded. When the final financial reports were submitted, the grant was closed without the performance report and the grant was removed from the dashboard. The performance report was prepared by the deadline, but the grant manager was not aware of the alternative dropdown to upload the file. Moving forward, everyone who has access to GrantSolutions, both in Finance and Development, must acquaint themselves with the site and crosscheck that the required documents are uploaded timely, especially prior to a grant closing.
View Audit 343499
Bcfs Health and Human Services
TX
Reporting
Views from Responsible Officials and Corrective Action Plan Audit Finding Reference Number: 2024-001 Finding: Non-compliance with timely submission of required performance reports. Responsible Person(s): Rosa Baez, Acting President Views from Responsible Officials: A change in management led to a de...
Views from Responsible Officials and Corrective Action Plan Audit Finding Reference Number: 2024-001 Finding: Non-compliance with timely submission of required performance reports. Responsible Person(s): Rosa Baez, Acting President Views from Responsible Officials: A change in management led to a delay in transferring reporting deadlines to the successor team, resulting in a late performance report submission. Corrective Action Plan: Management has created a compliance planner tracker that lists all reporting deadlines. This tracker will automatically send notifications seven days before each deadline to ensure timely submissions. Anticipated Completion Date: February 15th, 2025
View Audit 343489
Finding 524279 (2024-004)
Significant Deficiency 2024
Johnston County
NC
Eligibility Reporting Significant Deficiency
None Reported Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of...
None Reported Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Training will be provided by 1/31/2025 for all Medicaid caseworkers. Darren Phillips, Supervisor QA/PI We have built a training slideshow to provide to the caseworkers.This covers training for the use of OVS and the TWN and a reminder about the correct way to end-date income and add new income to NCFAST. Training will be provided by 1/31/2025 for all Medicaid caseworkers. Darren Phillips, Supervisor QA/PI We have built a training slideshow to provide to the caseworkers. A training slide shows that buildings are part of Real Property and must be added to a case. Corrective Action Plan Section III - Federal Award Findings and Question Costs Section II - Financial Statement Findings For the Year Ended June 30, 2024 Darren Phillips, Supervisor QA/PI We have built a training slideshow to provide to the caseworkers and a new system for tracking recertification cases has been implented in the three Recertification Units to alleviate worker errors when sending request for information to applicant/beneficiaries and completing recertifications in a timely manner. Training will be provided by 1/31/2025 for all Medicaid caseworkers. Darren Phillips, Supervisor QA/PI We have built a training slideshow to provide training to the caseworkers. Supervisors has been reminded to use the appropriate reports in NCFAST. Training will be provided by 1/31/2025 for all Medicaid caseworkers. 235
View Audit 343473
Finding 524254 (2024-001)
Material Weakness 2024
City of Newcastle
WY
Reporting Internal Control / Segregation of Duties
#2024-001 FINDING: Financial Statement and SEFA Preparation Responsible Individuals: Stacy Haggerty, Clerk/Treasurer Corrective Action Plan: The City has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial statements and SEFA and will continue to have the i...
#2024-001 FINDING: Financial Statement and SEFA Preparation Responsible Individuals: Stacy Haggerty, Clerk/Treasurer Corrective Action Plan: The City has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing
View Audit 343442
Finding 524210 (2024-006)
Significant Deficiency 2024
Montcalm Community College
MI
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
2024-006 – Common Origination and Disbursement (COD) Reporting. Auditor Description of Condition and Effect. During our testing of COD reporting, we identified one of 40 disbursements was not reported to COD within 15 days of the disbursement date. A lack of timely reporting may prevent the College ...
2024-006 – Common Origination and Disbursement (COD) Reporting. Auditor Description of Condition and Effect. During our testing of COD reporting, we identified one of 40 disbursements was not reported to COD within 15 days of the disbursement date. A lack of timely reporting may prevent the College and other schools from having the most accurate student information which may lead to over awards. Auditor Recommendation. We recommend that the College evaluate and enhance its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Corrective Action. I have a procedure in place to report graduates as soon as they are confirmed with academics. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. January 2025.
View Audit 343397
Finding 524208 (2024-005)
Significant Deficiency 2024
Montcalm Community College
MI
Student Financial Aid Allowable Costs / Cost Principles Eligibility
2024-005 – Pell Grant Calculation. Auditor Description of Condition and Effect. One student out of the twenty five Pell grants tested was found to be under awarded based on the enrollment status and cost of attendance. As a result of this condition, the College was exposed to an increased risk that ...
2024-005 – Pell Grant Calculation. Auditor Description of Condition and Effect. One student out of the twenty five Pell grants tested was found to be under awarded based on the enrollment status and cost of attendance. 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. This is corrected on setup and noted to correct the COA. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. March 2025 - next set up, it was corrected for 24/25 academic year in May 2024.
View Audit 343397
Finding 524203 (2024-004)
Significant Deficiency 2024
Montcalm Community College
MI
Student Financial Aid Reporting Significant Deficiency
2024-004 – Fiscal Operations Report and Application to Participate (FISAP) Reporting. Auditor Description of Condition and Effect. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items identified in the compliance supplement as critica...
2024-004 – Fiscal Operations Report and Application to Participate (FISAP) Reporting. Auditor Description of Condition and Effect. It was noted during our testing of the FISAP that the College did not have support for one of the eight key line items identified in the compliance supplement as critical information. The College is not in compliance with the Department of Education requirements that state the FISAP must be accurately reporting information. Auditor Recommendation. We recommend the College review their policies and procedures surrounding FISAP reporting. Corrective Action. Adjust notes on the procedure (or guidelines), laying out the complete steps of FISAP to ensure the data is accurate. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. February 2025 - the next FISAP.
View Audit 343397
Finding 524198 (2024-003)
Significant Deficiency 2024
Montcalm Community College
MI
Reporting Special Tests & Provisions Student Financial Aid
2024-003 – Timeliness of Status Change Reporting. Auditor Description of Condition and Effect. It was noted during our testing of 13 students with status changes, two instances of late reporting of status changes. Both of these instances were fall graduates whose status change was not reported withi...
2024-003 – Timeliness of Status Change Reporting. Auditor Description of Condition and Effect. It was noted during our testing of 13 students with status changes, two instances of late reporting of status changes. Both of these instances were fall graduates whose status change was not reported within the required timeframe. As a result of this condition, the NSLDS had incorrect records of the enrollment status of students. Auditor Recommendation. We recommend the College reviews the status change reporting requirements and implement procedures to ensure that the status changes are being reported to the NSLDS in a timely manner. Corrective Action. To view graduated student's as soon as they have been processed. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. November 2024.
View Audit 343397
Finding 524193 (2024-002)
Significant Deficiency 2024
Montcalm Community College
MI
Special Tests & Provisions Student Financial Aid Reporting
2024-002 – Return of Title IV (R2T4) Calculation. Auditor Description of Condition and Effect. During our testing of six students with Return of Title IV amounts, we noted that the College did not exclude the correct amount of days for scheduled breaks of five days or more in both the fall 2023 and ...
2024-002 – Return of Title IV (R2T4) Calculation. Auditor Description of Condition and Effect. During our testing of six students with Return of Title IV amounts, we noted that the College did not exclude the correct amount of days for scheduled breaks of five days or more in both the fall 2023 and spring 2024 terms, resulting in the incorrect Return of Title IV calculation for all students tested. As a result of this condition, the students' return of funds calculation was not done correctly and the return of funds back to the federal government was for the incorrect amount. Auditor Recommendation. We recommend the College review the Return of Title IV requirements and implement procedures to ensure the Return of Title IV calculations are using the correct amount of term days and are completed accurately. Corrective Action. This has been noted in setup notes, so the number of days are correct going forward. Responsible Party. Financial Aid Director, Jennifer Stimson. Anticipated Completion Date. November 2024.
View Audit 343397
Finding 524187 (2024-002)
Significant Deficiency 2024
Umatilla Morrow Head Start, Inc.
OR
Reporting § 200.510
Schedule of Expenditures of Federal Awards (SEFA) Preparation Corrective Action Plan As part of the year-end closing process and in preparation for the audit, UMHS finance department was understaffed and to help in the interim, CLA was hired to add capacity and help with accounting functions for U...
Schedule of Expenditures of Federal Awards (SEFA) Preparation Corrective Action Plan As part of the year-end closing process and in preparation for the audit, UMHS finance department was understaffed and to help in the interim, CLA was hired to add capacity and help with accounting functions for UMHS, including the SEFA. The auditors noted that the SEFA had been provided to them without proper review by the management of UM HS. In response, UM HS reviewed the SEFA for fiscal year 2024. Going forward, UMHS is adding more staff capacity to the finance department and recently hired two new experienced finance team members with knowledge in payroll, AP and procurement. Additionally, UMHS initiated recruitment for a permanent Director of Finance in summer 2024 and the search to hire for this position is open and ongoing. If in the future a third-party consultant or firm is secured by UMHS, the organization will prepare entries, reports, or schedules for UMHS management and will thoroughly review and approve all items to ensure accuracy prior to submission to the auditors. Timing for Implementation: Immediate and Ongoing Person(s) Responsible: Executive Director, Director of Finance, or Other Designee
View Audit 343360
Finding 524186 (2024-001)
Material Weakness 2024
Umatilla Morrow Head Start, Inc.
OR
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302
Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. recently added capacity and experience to the finance department by hiring two new staff members, a Payroll Specialist and an AP and Procurement Specialist. In addition, best practices and reconciliati...
Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. recently added capacity and experience to the finance department by hiring two new staff members, a Payroll Specialist and an AP and Procurement Specialist. In addition, best practices and reconciliation timelines and guidance are being captured in financial policies and procedures being updated at this time. UMHS has also implemented new software tools that will assist in automating the department, providing additional time for staff members to implement a monthly review that includes reconciliations and tracking. This "internal auditing" process is relatively new to the department and will add a layer of accountability and accuracy in the recording and processing of the organization's financial activity. In addition, UMHS initiated recruitment for a permanent Director of Finance in summer 2024 and the search to hire for this position is open and ongoing. To supplement and support the current staff, UMHS will continue to provide additional training and guidance to the finance team to stay ahead of changes to federal and state guidelines, and to build on the knowledge and experience of the team. Adding a permanent Director of Finance will be essential as that staff member will be a member of the Senior Leadership Team and working in supporting and staffing the monthly Finance Committee meetings and supporting the UMHS Board of Directors' Treasurer. UMHS Senior Leadership Team will review and approve year-end financial schedules being provided to the auditors, as well as provide additional oversight and approval of year-end entries and closing processes. Timing for Implementation: Immediate and Ongoing Person(s) Responsible: Executive Director, Director of Finance, or Designee
View Audit 343360
Finding 524171 (2024-001)
Material Weakness 2024
Louisiana Delta Service Corps
LA
Internal Control / Segregation of Duties Cash Management Reporting § 200.303
Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. We will ensure the areas recommended above are added to our current policy to the extent it is economically feasible.
Management Response: Due to the size of LDSC’s administrative staff, complete segregation of duties is not economically feasible. We will ensure the areas recommended above are added to our current policy to the extent it is economically feasible.
View Audit 343346
Finding 524163 (2024-005)
Significant Deficiency 2024
Madison Commuity Unit School District #12
IL
Reporting Internal Control / Segregation of Duties
Condition: We noted that six of the quarterly expenditure reports were not filed in a timely manner. There were expenses with dates on them that should have been reported in earlier quarter reports. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ens...
Condition: We noted that six of the quarterly expenditure reports were not filed in a timely manner. There were expenses with dates on them that should have been reported in earlier quarter reports. 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 reports on time in the future.
View Audit 343341
Finding 524162 (2024-007)
Significant Deficiency 2024
Madison Commuity Unit School District #12
IL
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and th...
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and the expenditure reports against the budget items before submitting. Management Response: The District will add a verification process to reconcile the general ledger to the budget and expenditure reports before submitting.
View Audit 343341
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