Corrective Action Plans

Finding 526785 (2022-004)

Material Weakness 2022

PA

Questioned Costs Reporting School Nutrition Programs

Procure the services of an accounting professional to verify the accuracy and adherence to accounting methods and reporting procedures to assist with the administration of the Child and Adult Care Food Program (CACFP)

View Audit 345819 Questioned Costs: $1

Finding 526762 (2022-003)

Material Weakness 2022

Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital

OK

Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303

Reporting - Material Weakness in Internal Control over Compliance and Noncompliance Deemed not Material Identification of the Federal Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - 93.498. Finding Summary: The Authority tracked patiet care revenues intern...

Reporting - Material Weakness in Internal Control over Compliance and Noncompliance Deemed not Material Identification of the Federal Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - 93.498. Finding Summary: The Authority tracked patiet care revenues internally within a spreadsheet. The calculations of revenue by payor within the spreadsheet and included in Period 2 report to HRSA, which are utilized to calculate lost revenues, contained errors. Responsible Individual: Dawn Ballard. Corrective Action Plan: While there were errors in the reported net patient revenue by payor for specific quarters, the total net patient service revenue, by quarter, was accurately reported and did not impact the calculated lost revenue. Management believes that the control process in place is sufficient to identify material errors in reported amounts. Anticipated Completion Date: January 15, 2025

View Audit 345762

Finding 526761 (2022-002)

Material Weakness 2022

Choctaw County City of Hugo Hospital Authority Dba Choctaw Memorial Hospital

OK

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Identification of the Federal Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - 93.498. Finding Summary: The Authority selected Option 1, as defined by HRSA, to calc...

Reporting - Material Weakness in Internal Control over Compliance and Material Noncompliance Identification of the Federal Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - 93.498. Finding Summary: The Authority selected Option 1, as defined by HRSA, to calculate lost revenue. This option consists of reporting actual revenues from relevant quarters in the period of availability with the system calculating the lost revenues because of deadlines. The fiscal year 2021 single audit identified unallowable expenses totaling $263,861. The Company utilized excess lost revenues at the time to cover this difference. To capture the use of these lost revenues from Period 1, the Authority should have used Option 3, as defined by HRSA, to calculate and report lost revenues. Within that calculation, lost revenues could then be reduced by the $263,861. Responsible Individual: Dawn Ballard. Corrective Action Plan: Due to the timing of completion of the single audit requirements and identification of questioned costs, the report for Period 2 was unable to properly reflect the identified questioned costs. Management will implement process and procedures to ensure all required reports are completed accurately, in the event similar funding is received in the future. Anticipated Completion Date: January 16, 2025

View Audit 345762

Finding 526442 (2022-002)

Significant Deficiency 2022

State Education Resource Center

CT

Reporting Significant Deficiency

Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the...

Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2022. The audit and reporting package was not submitted by the due date September 30, 2022. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. SERC experienced staffing shortages and related difficulties during the fiscal year. As such, SERC was not able to prepare timely for the audit for the Uniform Guidance, Data Collection Form, and reporting package to be filed by the due date. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. This will also aid in ensuring all necessary efforts will be taken to ensure timely submission of the audit, Data Collection Form, and reporting packages. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.

View Audit 345377

Finding 526433 (2022-001)

Material Weakness 2022

State Education Resource Center

CT

Internal Control / Segregation of Duties Material Weakness Reporting

Description of Finding: In fiscal year 2022, the Organization’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The year end was not closed in accordance with the Organization’s financi...

Description of Finding: In fiscal year 2022, the Organization’s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The year end was not closed in accordance with the Organization’s financial close policy. Multiple adjustments to the trial balances were made, necessitating repeated revisions to balance sheet account reconciliations, and grant schedules. The books and records were not closed and finalized until many months after year end. In addition, many accounting adjustments were needed throughout the audit process. Statement of Concurrence or Nonconcurrence: The State Education Resource Center agrees with this finding. The Fiscal Department experienced staff shortages and related difficulties during the fiscal year. Because of this the books and records were not closed and completed until many months after the year end. In addition, SERC’s accounting processes and internal controls over financial reporting did not function properly. Corrective Action: In May of 2024, the State Education Resource Center hired a new Chief Financial Officer whose focus is to bring the organization up to date on all audits and reporting and to ensure that the Fiscal team has the proper tools and guidance to perform their tasks and to improve policy and process for the department. Name of Contact Person: Jim Fried, Chief Financial Officer, 860-740-4263, fried@ctserc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completing the corrective action plan is June 30, 2025. The action plan will be monitored on a bi-annual basis to ensure ongoing compliance.

View Audit 345377

Finding 526011 (2022-002)

Material Weakness 2022

Town of Anthony, Texas

TX

Reporting

2022-002 (2021-005, 2020-006, 2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit ...

2022-002 (2021-005, 2020-006, 2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit its 2021 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: The Town has hired an Accounting Manager and Accounting Clerk to help ensure compliance with such deadlines.

View Audit 345165

Finding 526009 (2022-003)

Material Weakness 2022

Morton-Sioux Special Education Unit

ND

Allowable Costs / Cost Principles Reporting § 200.512

2022-003: SFSAC Submission Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June ...

2022-003: SFSAC Submission Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June 30, 2025 audit.

View Audit 345164

Finding 525844 (2022-002)

Significant Deficiency 2022

Hollandale School District

MS

Subrecipient Monitoring Material Weakness Reporting § 200.512

Finding 2022-002 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Dr. Mario Willis Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting pac...

Finding 2022-002 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Dr. Mario Willis Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action:

View Audit 344984

Finding 525672 (2022-005)

Significant Deficiency 2022

The Salvation Army Columbus Area Services

OH

Reporting

Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS ...

Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS AR specialists will be properly trained in compiling and preparing the SEFA, including the correct identification of all signed contracts.

View Audit 344784

Finding 525671 (2022-004)

Significant Deficiency 2022

The Salvation Army Columbus Area Services

OH

Reporting § 200.512

Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Respo...

Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Response: The delinquent single audit reporting package and data collection form will be filed in December 2024. Going forward, we will work with the external audit firm to ensure that their required grant testing is completed, and the single audit reports included with the single audit reporting package, as well as the required data collection form is submitted to the Federal Audit Clearinghouse within the required or extended due date each year.

View Audit 344784

Finding 524697 (2022-005)

Material Weakness 2022

Jasper County Board of Supervisors

MS

Reporting Internal Control / Segregation of Duties

Corrective Action Planned : We concur. We will put procedures in place to ensure all federal awards are tracked and identified in the future. A separate fund will be established for Disaster Grants - Public Assistance. Anticipated Completion Date: Ongoing Name of Contact Person Responsible for Corre...

Corrective Action Planned : We concur. We will put procedures in place to ensure all federal awards are tracked and identified in the future. A separate fund will be established for Disaster Grants - Public Assistance. Anticipated Completion Date: Ongoing Name of Contact Person Responsible for Corrective Action : Cindy Hendry, Comptroller

View Audit 344128

Finding 524691 (2022-004)

None 2022

Leap Social Enterprise INC

NJ

Reporting Internal Control / Segregation of Duties § 200.512

The Entity issued the audited financial statements for the years ended December 31, 2022 and 2021 on April 18, 2024 and October 23, 2023, respectively. The Single Audit reporting packages corresponding to the years ended December 31, 2022 and 2021 will be submitted on or before February 28, 2025.

View Audit 344122

Finding 524532 (2022-005)

Material Weakness 2022

Pine Bluff Jefferson County Economic Opportunities Commission, Inc.

AR

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees with the auditors’ findings and has implemented policies and procedures to improve recording accuracy of grant funds, including ensuring that all finance staff are properly trained. A guide will be created for current and future staff.

View Audit 343923 Questioned Costs: $1

Finding 524436 (2022-002)

Significant Deficiency 2022

Anchorage Concert Association

AK

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal fund...

Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.

View Audit 343739

Finding 524189 (2022-004)

Material Weakness 2022

City of Harrisburg

PA

Reporting

January 31, 2025 To Whom it May Concern: The City of Harrisburg, Pennsylvania respectfully submits the following summarized corrective action plan for the Fiscal year ending December 31, 2022. The Audit Report was prepared by Boyer & Ritter LLC, Certified Public Accountants and Consultants, 211 Hous...

January 31, 2025 To Whom it May Concern: The City of Harrisburg, Pennsylvania respectfully submits the following summarized corrective action plan for the Fiscal year ending December 31, 2022. The Audit Report was prepared by Boyer & Ritter LLC, Certified Public Accountants and Consultants, 211 House Avenue Camp Hill, PA 17011. Related findings are described in detail as contained within the City’s Single Audit Report, schedule of findings and questioned costs, and such are numbered in the corrective action plan in accordance with that assigned in the schedule. Any questions regarding this plan can be directed to Bryan McCutcheon, Accounting Manager at bmccutcheon@harrisburgpa.gov. Bryan McCutcheon, Accounting Manager City of Harrisburg Building and Housing Development Director of Housing and Economic Development By or before 12/31/20025 The City acknowledges applicable report forms were submitted incorrectly and understands the correct methodology to follow on such future submissions. Procedures have been developed to ensure timely and accurate submissions of the reports.

View Audit 343362

Finding 524127 (2022-004)

Significant Deficiency 2022

Papa Ola Lokahi

HI

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.512 § 200.514

The Organization acknowledges that the unexpected resignation of the former independent auditor, and the subsequent domino effect of a delay in securing a new independent auditor, the delay in the new independent auditor’s completion of the final June 30, 2022 audit report, and the issuance of the O...

The Organization acknowledges that the unexpected resignation of the former independent auditor, and the subsequent domino effect of a delay in securing a new independent auditor, the delay in the new independent auditor’s completion of the final June 30, 2022 audit report, and the issuance of the Organization’s single audit report delayed the related Data Collection Form for the year ending June 30, 2022, beyond the nine-month deadline stipulated by the Uniform Guidance. The Organization has established internal compliance controls---the oversight of the process for timely filing with the director of administrative operations, chief executive officer, Board finance sub-committee and full Board.

View Audit 343323

Finding 523963 (2022-002)

Material Weakness 2022

Micronesia Conservation Trust

FM

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Views of responsible official and planned corrective actions: The Trust will conduct periodic internal audits to verify that all reports, including FFATA reports, are submitted in compliance with federal regulations. The Trust has instituted a new project review procedure which includes screening FF...

Views of responsible official and planned corrective actions: The Trust will conduct periodic internal audits to verify that all reports, including FFATA reports, are submitted in compliance with federal regulations. The Trust has instituted a new project review procedure which includes screening FFATA requirement. The Trust's CEO and CFO, who joined the company in 2024, have been actively conducting internal reviews of the financials and ongoing projects. These officials are currently overseeing a course correction to ensure better alignment with the Trust's strategic goals. Contact Person: Executive Team, Mae Bruton-Adams - CEO, Lisa R. Andon - COO Melanie Lawrence Aiseam, CFO Expected Completion Date: February 28, 2025

View Audit 343141

Finding 523678 (2022-003)

Material Weakness 2022

Dover Interfaith Mission for Housing, Inc.

DE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Fraud was identified by board members of the Dover Interfaith Mission for Housing (DIMH) in November 2023 with respect to the Emergency Housing and Health programs, and an internal investigation ensued. Prior to this finding, a committee of the board reviewed the Executive Director’s (ED) financial ...

Fraud was identified by board members of the Dover Interfaith Mission for Housing (DIMH) in November 2023 with respect to the Emergency Housing and Health programs, and an internal investigation ensued. Prior to this finding, a committee of the board reviewed the Executive Director’s (ED) financial reporting and were confident in her documentation, which was also approved by the City of Dover manager of the Emergency Housing and Health programs. Briefly, the ED had invented invoices from motels and landlords along with applications from individuals and families who did not exist. In both programs, DIMH provided funds to cover motel stays and landlord payments and was reimbursed by the City of Dover. In practice, the ED simply took DIMH funds, deposited them into a personal account, and provided invented documents to the City that resulted in reimbursement to DIMH. This clever ruse had eluded both board and city personnel monitoring the expenditures and reimbursements. Once there was suspicion of fraud, board members not involved in prior program oversight actively reviewed files with the City’s program manager to ascertain its extent. A meeting was held between the board chair and the city’s program manager to review all files in order to determine the approximate extent of the fraud, which was clearly limited to these two grant programs. In early January 2023, DIMH board members arranged to meet with the Dover Police Department to provide an overview of the fraud. This led to police contact with local FBI and HUD inspector general offices along with the US attorney for Delaware, with the same board members providing all files and in-person descriptions of the scam. These agencies continued to work on uncovering the details of the case and are expected to meet with the former ED on February 28, 2025. In early 2024, the DIMH board engaged a new external accounting firm and created a new control environment with significant internal controls and separation of duties developed in collaboration with the contracted CPA firm.

View Audit 343113 Questioned Costs: $1

Finding 523677 (2022-002)

Material Weakness 2022

Dover Interfaith Mission for Housing, Inc.

DE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Fraud was identified by board members of the Dover Interfaith Mission for Housing (DIMH) in November 2023 with respect to the Emergency Housing and Health programs, and an internal investigation ensued. Prior to this finding, a committee of the board reviewed the Executive Director’s (ED) financial ...

Fraud was identified by board members of the Dover Interfaith Mission for Housing (DIMH) in November 2023 with respect to the Emergency Housing and Health programs, and an internal investigation ensued. Prior to this finding, a committee of the board reviewed the Executive Director’s (ED) financial reporting and were confident in her documentation, which was also approved by the City of Dover manager of the Emergency Housing and Health programs. Briefly, the ED had invented invoices from motels and landlords along with applications from individuals and families who did not exist. In both programs, DIMH provided funds to cover motel stays and landlord payments and was reimbursed by the City of Dover. In practice, the ED simply took DIMH funds, deposited them into a personal account, and provided invented documents to the City that resulted in reimbursement to DIMH. This clever ruse had eluded both board and city personnel monitoring the expenditures and reimbursements. Once there was suspicion of fraud, board members not involved in prior program oversight actively reviewed files with the City’s program manager to ascertain its extent. A meeting was held between the board chair and the city’s program manager to review all files in order to determine the approximate extent of the fraud, which was clearly limited to these two grant programs. In early January 2023, DIMH board members arranged to meet with the Dover Police Department to provide an overview of the fraud. This led to police contact with local FBI and HUD inspector general offices along with the US attorney for Delaware, with the same board members providing all files and in-person descriptions of the scam. These agencies continued to work on uncovering the details of the case and are expected to meet with the former ED on February 28, 2025. In early 2024, the DIMH board engaged a new external accounting firm and created a new control environment with significant internal controls and separation of duties developed in collaboration with the contracted CPA firm.

View Audit 343113 Questioned Costs: $1

Finding 523480 (2022-001)

Significant Deficiency 2022

Taller Educativo De Caguas, Inc.

PR

Reporting Internal Control / Segregation of Duties

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. ue to complications...

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. ue to complications related to COVID-19 during that period, we faced several obstacles in hiring auditors. In mid-June 2022, we began the process for the fiscal year 2021 audit. Many of the auditors we contacted informed us that they were unavailable, which is supported by the attached evidence. The only available auditor offered a budget that significantly exceeded the allocated funds, delaying the hiring while additional resources were identified. The final audit reports for 2021 were received in October 2023,

View Audit 342760

Finding 523468 (2022-001)

Material Weakness 2022

Midd-West School District

PA

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, ...

Auditee Response: The auditee agrees with the finding. This was a perfect storm of events that created this scenario including COVID requiring the discontinuation of our Point of Sale (POS) System, tally sheets by classroom being used in place of that system, a change in head cooks during the year, and a failure to communicate properly between the Director of Food Service and the new Head Cook. Action Taken: The district has and will reinstitute the use of its POS system so that a child purchasing lunch types in their number and it is credited to that child's account. This system can then be used to track meal purchases throughout the day, week, or month. Since the HeadStart classroom are not MWSD students, they do not have numbers within the system. The Director of Food Services will use this system to report meal purchases and reimbursement rather than rely on head cooks and their tally sheets. Despite this, training should be conducted annually with all head cooks as to the qualifications of a reimbursable meal within the school district, so as to provide a fail safe in the event the POS system goes down for a period of time. Timelines/Contract: Most of this has taken place already in that we have returned to using a POS system. This system has the ability to track data and run reports, so it makes it error free when available. However, people ultimately must have the knowledge too so that they understand the parameters of a reimbursable meal should the system go down. Therefore, annual trainings will be instituted regarding such operations effective immediately. The Director of Food Service will be directed to use one in-service day annually for the purpose of teaching all staff members about reimbursable meals and how the HeadStart Programs fit into that. This should be completed no later than fall of 2025. The contact person would be Joe Stroup, Superintendent.

View Audit 342723 Questioned Costs: $1

Finding 523338 (2022-003)

Significant Deficiency 2022

Mission Hospice & Home Care INC

CA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303

Management Response and Corrective Action: The Agency agrees with the finding and acknowledges the need to improve controls and documentation processes related to federal grant reporting. The Agency will implement the following corrective actions: - By April 30, 2025, establish formal review and app...

Management Response and Corrective Action: The Agency agrees with the finding and acknowledges the need to improve controls and documentation processes related to federal grant reporting. The Agency will implement the following corrective actions: - By April 30, 2025, establish formal review and approval procedures for all federal grant reports submitted to HRSA. - Provide training to all relevant staff on the new procedures and federal compliance requirements by April 30, 2025. - Ensure that all future reports submitted to HRSA include traceable documentation of the review and approval process. Management will monitor the implementation of these procedures to ensure their effectiveness in addressing the deficiency.

View Audit 342609

Finding 523088 (2022-003)

Material Weakness 2022

City of Wyandotte, Michigan

MI

Material Weakness Reporting Program Income

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Ant...

Condition: The City did not submit the required annual report related to use of program income. Planned Corrective Action: The City will work with the EPA to determine how to report the use of program income. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 342365

Finding 523087 (2022-002)

Material Weakness 2022

City of Wyandotte, Michigan

MI

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510

Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Admini...

Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025

View Audit 342365

Finding 522659 (2022-004)

Material Weakness 2022

United Progress, Inc.

NJ

Material Weakness Reporting Internal Control / Segregation of Duties

Audit Finding 2022-004: Material Weakness in Internal Control over Major Programs. It is understood that UPI’s submission of the audited financial statements is late. Due to delays in the completion of the fiscal year 2021 audit, UPI decided to find a new auditor and consultant to provide the audito...

Audit Finding 2022-004: Material Weakness in Internal Control over Major Programs. It is understood that UPI’s submission of the audited financial statements is late. Due to delays in the completion of the fiscal year 2021 audit, UPI decided to find a new auditor and consultant to provide the auditor with a general ledger and support in accordance with Generally Accepted Accounting principles. There were delays in finding the new team, however they are now in place. The accounting information for the fiscal year ended September 2023 is ready for the audit. The preparation of the accounting records for the September 2024 audit is in progress and will be ready for the auditors’ review shortly.

View Audit 341925

Corrective Action Plans

Filters