Corrective Action Plans

Finding 387793 (2023-002)

Material Weakness 2023

City of Temecula

CA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Correctiv...

Program: Community Development Block Grants/Entitlement Grants Cluster Financial Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: All Grant Award Number: All Compliance Requirements: Reporting Views of Responsible Officials and Corrective Action: We concur with the finding. The City will implement procedures to include evidence documenting the individual who reviewed and approved required reports prior to submission. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387792 (2023-001)

Material Weakness 2023

City of Temecula

CA

Reporting Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.502 § 200.510

Program: CDBG - Entitlement Grants Cluster/ Highway Planning and Construction/ Nationally Significant Freight and Highway Project Funds Federal Financial Assistance Listing No.: 14.218 / 20.205 / 20.934 Federal Agency: U.S. Department of Housing and Urban Development/ U.S. Department of Transportati...

Program: CDBG - Entitlement Grants Cluster/ Highway Planning and Construction/ Nationally Significant Freight and Highway Project Funds Federal Financial Assistance Listing No.: 14.218 / 20.205 / 20.934 Federal Agency: U.S. Department of Housing and Urban Development/ U.S. Department of Transportation Direct Award: U.S. Department of Housing and Urban Development Pass-through: California Department of Transportation in relation to the Highway Planning and Construction Award Year: Multiple Grant Award Number: All Compliance Requirements: Other - Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.SlO(b) - Schedule of expenditures of Federal awards Views of Responsible Officials and Corrective Action: We concur with the finding. The City will provide training for new and unfamiliar programs and continuing training for existing programs to employees involved with the grant program. The City will implement internal controls to ensure all federal expenditures are accurately tracked and reported on the SEFA. Personnel knowledgeable of federal expenditures will review amounts coded to federal programs for completeness and accuracy. The SEFA will be prepared and reviewed in a timely manner and reconciled to underlying records as well as the basic financial statements. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: June 30, 2024

View Audit 299850

Finding 387786 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Allentown

PA

HUD Housing Programs Reporting Significant Deficiency

Action taken in response to finding: To avoid future scheduling conflicts and delays, secure vendor several month in advance. Name(s) of the contact person(s) responsible for corrective action: Aida Núñez Planned completion date for corrective action plan: April 2024

View Audit 299848

Finding 387778 (2023-002)

Material Weakness 2023

Seymour Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in...

FINDING 2023-002 Finding Subject: COVID 19 – Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters. Contact Person Responsible for Corrective Action: Steve Nauman, Treasurer Contact Phone Number and Email Address: Phone: 812-522-3340 Email: naumans@scsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The SCSC management team will design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place prior to filing required reports. Anticipated Completion Date: The projected date of completion is February 29, 2024.

View Audit 299833

Finding 387766 (2023-001)

Material Weakness 2023

Covenant House Missouri

MO

Reporting

CHMO Finance and Quality & Compliance departments will continue to work to create procedures and controls that ensure that all SEFA reporting elements required by the Uniform Guidance are adhered to. Standard Operating Procedures (“SOPs”) are currently being created for monthly and quarterly reconci...

CHMO Finance and Quality & Compliance departments will continue to work to create procedures and controls that ensure that all SEFA reporting elements required by the Uniform Guidance are adhered to. Standard Operating Procedures (“SOPs”) are currently being created for monthly and quarterly reconciliation between grant reporting and the general ledger to inform the SEFA preparation. Once the SOPs have been developed, they will be reviewed with the Finance Committee of the Board of Directors. Additionally, special consideration will be given to federal expenditures that are recorded separately from general operating expenses in the general ledger such as was the case for the CFDA 14.231 funds utilized for capital improvements in the FY23. Leadership Review: Each quarter, a qualified member of the leadership team will review the SEFA reporting components and a summary of all Government Grant Revenue to confirm we are in compliance with this corrective action. At least once annually, we will ask for a compliance review by our audit firm.

View Audit 299831

Finding 387765 (2023-001)

Material Weakness 2023

Davis County Hospital

IA

Allowable Costs / Cost Principles Cash Management Material Weakness

Criteria: The terms and conditions of the CARES Act Provider Relief fund (PRF) distributions state that funds are not to be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: During the process of identifyin...

Criteria: The terms and conditions of the CARES Act Provider Relief fund (PRF) distributions state that funds are not to be used to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: During the process of identifying expenses that were incurred to prevent, prepare for or respond to the coronavirus pandemic, it was noted that bonus expenses were not reduced by amounts reimbursable form other sources, namely Medicare. Corrective Action Plan: Management will continue to refine processes to more diligently review expenses to ensure that expenses are not being utilized for reimbursement from multiple sources. Anticipated Completion Date: Ongoing Responsible Individuals: Lisa Warren, CFO

View Audit 299830

Finding 387745 (2023-001)

Material Weakness 2023

Southwestern Community College District

CA

Reporting Subrecipient Monitoring Material Weakness

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Management concurs and will implement internal controls to ensure subaward information in accordance with the FFATA requirements. As of December 8, 2023, the District has submitted the required subaward infor...

Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Management concurs and will implement internal controls to ensure subaward information in accordance with the FFATA requirements. As of December 8, 2023, the District has submitted the required subaward information for past subawards. Going forward, the District will implement internal controls to ensure subaward information is submitted within the timeframe specified in the FFATA requirements. Implementation Date: December 8, 2023

View Audit 299824

Finding 387738 (2023-005)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2023-005: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Depart...

2023-005: Reporting (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority requires the Accounting Manager to be a secondary reviewer and approver of the SF-425 reports before they are submitted to the U.S. Department of Energy. Going forward, the SEP Manager will send a calendar invite to the Accounting Manager for review of each SF-425 report. The Accounting Manager will date and document the report as being reviewed and approved. Completion Date - November 2023 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387737 (2023-002)

Significant Deficiency 2023

Wyoming Energy Authority

WY

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2023-002: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review ...

2023-002: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and backup documentation. Another avenue the Authority will explore is to hire an external accounting firm to review all transactions on a quarterly basis. Completion Date - June 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 299811

Finding 387735 (2023-001)

Significant Deficiency 2023

City of Santa Ana

CA

Subrecipient Monitoring Reporting

The Citys Grant Management Policy requires grant administering departments to ensure compliance with the Uniform Guidance and all other requirements per their grant agreements. The City will update its procedures for accepting new federal grant awards and inform departments of the Uniform Guidance ...

The Citys Grant Management Policy requires grant administering departments to ensure compliance with the Uniform Guidance and all other requirements per their grant agreements. The City will update its procedures for accepting new federal grant awards and inform departments of the Uniform Guidance and Compliance Supplement, including the FFATA reporting requirements

View Audit 299809

Finding 387733 (2023-004)

Significant Deficiency 2023

Britton-Hecla School District No. 45-4

SD

Cash Management Reporting Significant Deficiency

Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensu...

Finding 2023-004 – Department of Education, Passed Though the South Dakota Department of Education Federal Financial Assistance Listing Number 84.010 – Title I Grants to Local Educational Award Number – Unknown, Award Year – 2023 Finding Summary: The School District lacks observable controls to ensure reporting to the State of South Dakota Department of Education for reimbursement requests are reviewed prior to submissions being completed. Responsible Individual: Kayla Hastings, Business Manager Corrective Action Plan: The School District will have reimbursement requests be reviewed and approved by either Title I director or the assistant business manager prior to submission. Anticipated Completion Date: The above corrective actions will be implemented beginning April 1, 2024.

View Audit 299801

Finding 387727 (2023-001)

Significant Deficiency 2023

Lake Michigan College

MI

Student Financial Aid Reporting Subrecipient Monitoring

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We h...

Finding Number: 2023-001 Condition: The College did not timely return the Title IV funds (R2T4) for 3 students. Planned Corrective Action: As outlined in the audit finding, the auditors noted three of the forty R2T4 transactions reviewed (7.5%) were not completed within the required timeframe. We have reviewed these transactions and agree with the auditor’s determination. Given that only three calculations were identified as late, we consider these to be anomalies and not reflective of our overall operating practice. As the auditors state, all three of these transactions were calculated correctly and were all three associated with the Fall term. Since that time, we have instituted new processes to help ensure the timely processing of all R2T4 calculations. These new processes include cross-training of staff to help ensure complete coverage of duties regarding this task. In addition, financial aid staff relating to R2T4 activities have received additional training with a financial aid consultant to help ensure both timeliness and accuracy. Contact person responsible for corrective action: Nicole Hatter, Executive Director, Advising and Financial Aid - nhatter@lakemichigancollege.edu - 269-927-8185 Anticipated Completion Date: 3/21/2024

View Audit 299798

Finding 387723 (2023-001)

Significant Deficiency 2023

Beacon College, Inc.

FL

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

Recommendation: We recommend the College evaluate its policies and procedures for identifying and reporting enrollment status changes to ensure that all changes are reported to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The College has recently updated their Student Information System (SIS) to a less manual program. Formerly, the College used SONIS, but as of February 2023 has moved to Jenzabar One (J1). The J1 system is more robust than the SONIS system and is interfaced with the Financial Aid Management (FAM) system the College uses – PowerFAIDS. With the capability of the systems communicating with each other, the College can implement real-time internal reconciliation that can quickly identify issues with the dates, amounts, etc. and will allow the departments to work quickly to resolve exceptions found related to compliance of the dates, amounts, etc. Since the change-over to J1, the reconciliation process has been more efficient and has allowed for quick resolution of discrepancies identified. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College; Carrie Santaw, Registrar, Beacon College Planned completion date for corrective action plan: Completed.

View Audit 299776

Finding 387722 (2023-002)

Significant Deficiency 2023

Beacon College, Inc.

FL

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In Beacon’s previous student bill...

Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In Beacon’s previous student billing system (Sonis, in use until February 2023), Beacon had recuring difficulties posting certain transactions to student accounts, causing Financial Aid staff or the Jenzabar program administrator to work behind the scenes to get transactions entered. Since our conversion to Jenzabar J1, we have not encountered these difficulties. Secondly, a schedule of posting transactions to the student accounts has been established depending upon when the transaction is received from Financial Aid. This schedule should ensure that posting of transactions is performed timely and predictably. Name(s) of the contact person(s) responsible for corrective action: Daphne Parks, Vice President of Processing at FAS; Stephanie Knight, Director of Enrollment Services & Financial Aid, Beacon College Planned completion date for corrective action plan: Completed.

View Audit 299776

Finding 387717 (2023-002)

Material Weakness 2023

Washington Health Care Services, Inc.

PA

Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action – Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future report...

Views of Responsible Officials and Planned Corrective Action – Management will review any future reporting requirements and revise future reports as necessary. We have researched the applicable reporting requirements and developed a plan to ensure accurate reports are submitted for any future reporting periods as necessary.

View Audit 299772

Finding 387681 (2023-002)

Significant Deficiency 2023

Coe College

IA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Assistant Director of Academic Data and Records will run a report on the last business day of the month to verify any students that have exited the institution from the prior two submission periods (last two months) have valid exit dates in the National Student Loan Clearinghouse. Any discrepancies ...

Assistant Director of Academic Data and Records will run a report on the last business day of the month to verify any students that have exited the institution from the prior two submission periods (last two months) have valid exit dates in the National Student Loan Clearinghouse. Any discrepancies will be corrected to ensure timely and accurate submission of student records from the Clearinghouse to NSLDS.

View Audit 299752

Finding 387675 (2023-003)

Significant Deficiency 2023

Westminster School District

CA

Reporting Significant Deficiency

Business Services Staff will ensure that financial account balances are thoroughly reviewed and supported by appropriate documentation. Prior to any report submittal, an administrator will verify documentation fo raccuracy. This will create a system for verification of supporting records that will f...

Business Services Staff will ensure that financial account balances are thoroughly reviewed and supported by appropriate documentation. Prior to any report submittal, an administrator will verify documentation fo raccuracy. This will create a system for verification of supporting records that will facilitate accurate tracking of balances during reporting periods.

View Audit 299750

Finding 387674 (2023-001)

Material Weakness 2023

Ohiohealth Corporation

OH

Subrecipient Monitoring Material Weakness Reporting

Condition: The Corporation's controls in place for reporting submissions did not identify that General and Targeted Distribution Post-Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Corporation's Period 4 reporting submissions for ...

Condition: The Corporation's controls in place for reporting submissions did not identify that General and Targeted Distribution Post-Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Corporation's Period 4 reporting submissions for lost revenue did not follow the acceptable options provided by HHS. Planned Corrective Action: The Corporation will review its processes surrounding the methodologies used to report lost revenue and will implement additional levels of review to ensure that the proper lost revenue methodology is used in future reporting periods. Contact person responsible for corrective action: Seth Marsh, Director of Enterprise-Wide Accounting Anticipated Completion Date: 6/30/2024

View Audit 299747

Finding 387669 (2023-002)

Significant Deficiency 2023

City of South San Francisco

CA

Subrecipient Monitoring Reporting

Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/Entitlement Grants-CV Fed...

Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/Entitlement Grants-CV Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-22-MC-06-0042 COVID-19 - B-20-MW-06-0042 CDBG Daly City Pass Through # Not Available Name of Pass-through Entity: City of Daly City • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Karen Chang, Finance Director/Nell Selander ECD Director • Corrective Action Plan: The City was made aware of this finding during last year’s audit. While it was the City’s intention to implement and correct this finding during FY 2022-23, significant staff turnover in the Economic & Community Development (ECD) and Finance Departments prevented the timely completion of this task. The City has included a process for complying with the FFATA requirement in the newly approved CDBG Policies & Procedures Manual, which involves collaboration between ECD and Finance to ensure all sub-awards over $30,000, not just from the CDBG program, are entered into the FSRS system. This requirement will be met in FY 23-24. • Anticipated Completion Date: July 1, 2024

View Audit 299744

Finding 387665 (2023-002)

Significant Deficiency 2023

Saint Leo University, INC

FL

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no ...

NSLDS Reporting Recommendation: We recommend the Institution review its reporting procedures to ensure that students’ program begin dates and program enrollment effective dates are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1) The university completed phase one of the corrective action plan with the practice of matching the program begin date to the term date for new students last year. Accuracy is monitored with reports. No repeat findings found on this population of students. The audit recommendation focuses on continuing students. The university is now in the process of completing phase two, continuing students. Existing active programs will be manually updated by the Registrar’s Office; steps for resolution are already in progress. Using reports to capture students, the team will update the student information system, NSLDS, and NSC, correcting the program begin date to match the term date. This process change will align our reporting procedures with required regulations prior to the close of the 2023 fiscal year (July 2024). 2) The Registrar’s team will provide ongoing instruction to all personnel who have access to process program changes in the student information system. The instructions will direct users to match the begin date of the new program with the term; exceptions will be addressed in the communication. Changes will be monitored by the Registrar’s Office with daily reports. Repeat finding, see 2022-003, item 2. CAP phase 2 focuses on continuing students and is still in process, this involves identifying continuing students with mis-matched data and making the appropriate corrections. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Vestal, Registrar. Planned completion date for corrective action plan: July 2024

View Audit 299743

Finding 387661 (2023-001)

Significant Deficiency 2023

Marymount Manhattan College

NY

Student Financial Aid Special Tests & Provisions Eligibility

Name of contact person: Katie Langan Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of basin...

Name of contact person: Katie Langan Corrective action: With respect to the finding relating to program length issues, the College agrees with this finding and will make appropriate changes to ensure that the NSLDS records for program length are based on years, correcting the earlier issue of basing program length by weeks. With respect to the program change date record retention issue, the College agrees with this finding and will take appropriate actions to correct this issue. These actions will include retraining of staff to reinforce the necessity of retaining the records, providing adequate secure storage facilities for paper records and conducting regular quality control exercises to ensure that this issue does not re-occur. Proposed completion date: June 30, 2024

View Audit 299742

Finding 387658 (2023-002)

None 2023

The Network: Advocating Against Domestic Violence

IL

Reporting

Finding 2023-002 – Noncompliance with Federal and State Reporting Requirements Condition During our testing, we noted that the Single Audit and GATA reporting packages were not submitted within the required timeframe for fiscal year 2022. Corrective Action Plan The Network will implement procedures ...

Finding 2023-002 – Noncompliance with Federal and State Reporting Requirements Condition During our testing, we noted that the Single Audit and GATA reporting packages were not submitted within the required timeframe for fiscal year 2022. Corrective Action Plan The Network will implement procedures that support timely submission of the Single Audit and GATA reporting packages in compliance with federal and state reporting requirements. These processes will be included in an updated Financial Policies and Procedures manual. Estimated Completion Date 11/30/2024 Individuals Responsible for Implementing Corrective Action Plan Chief Operating Officer

View Audit 299725

Finding 387601 (2023-004)

Significant Deficiency 2023

Plan International Inc.

NY

Reporting Significant Deficiency

Ref 2023-004: Foreign exchange translation methodology (repeat of prior year findings 2022-004, 2021-005, 2020-006 and 2019-006) (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23, FY22, FY21, FY20 and FY19 Pass-through: All applicable M...

Ref 2023-004: Foreign exchange translation methodology (repeat of prior year findings 2022-004, 2021-005, 2020-006 and 2019-006) (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23, FY22, FY21, FY20 and FY19 Pass-through: All applicable Management comments: Management is working with IT to implement enhancements to the ERP system to address improvements to the remeasurement process. We are targeting implementation of daily exchange rates in our ERP system by June 30, 2024. To address issues related to the translation of functional currency balances and transactions from SAP into PII’s reporting currency management is developing a new methodology within the BPC consolidation system which will be effective for FY24 closing. In parallel, management is reviewing the financial manual to provide additional guidance on the correct treatment of foreign exchange transactions including the translation from functional currency to presentation currency in line with US GAAP Accounting Standards. The system changes and updates to the manual will be accompanied by training to be rolled out to all relevant staff to ensure that the revised guidance is understood and adhered to. (Corrective actions introduced in FY24 will be project planned and reviewed through the FY24 year-end close to a final resolution with an anticipated closure by 30 June, 2024. Chief Financial Officer, Celine Thibaut, +33672261874)

View Audit 299718

Finding 387600 (2023-003)

Significant Deficiency 2023

Plan International Inc.

NY

Reporting Significant Deficiency

Ref 2023-003: Classification, completeness, and accuracy of bank accounts (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23 Pass-through: All applicable Management comments: Management is aware of the importance of maintaining complete ...

Ref 2023-003: Classification, completeness, and accuracy of bank accounts (significant deficiency) Federal Agency: All Program: All Assistance Listing: All Award #: All Award year: FY23 Pass-through: All applicable Management comments: Management is aware of the importance of maintaining complete and accurate list of bank accounts. During FY24, Management will implement the following changes: 1. The Global Finance Manual will be updated to ensure that there is an appropriate level of review of bank opening and closing at CO, RH and GH level, specifically addressing the point around receiving a formal closure letter from the bank when accounts are closed. 2. A new SAP report which generates a list of all bank accounts including opening and closing dates and account name and number will be developed during FY24. The new report will include a consolidated bank reconciliation for all bank accounts which will have the effect of simplifying the review at CO, RH and GH level. 3. Global Hub has been working with the Global Assurance team to implement an internal review of the bank reconciliation, listing and confirmation of the balances with Banks to ensure accuracy, completion, and existence of bank balances. (Corrective actions introduced in FY24 will be project planned and reviewed through the FY24 year-end close to a final resolution with an anticipated closure by 30 June, 2024. Chief Financial Officer, Celine Thibaut, +33672261874)

View Audit 299718

Finding 387599 (2023-002)

None 2023

City of Seaside

CA

Subrecipient Monitoring Reporting

The City is in agreement with the audit finding. The City will revise the CDBG Program Policies and Procedures to include instructions to submit in a timely manner the Federal financial reporting required under 24 CFR Section 570.507(d) - Other reports and 2 CFR 200.302(b)(2) – Financial management.

View Audit 299715

Corrective Action Plans

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