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Finding 50457 (2022-001)
Significant Deficiency 2022
United Odd Fellow and Rebekah Home D/b/a Rebekah Rehab and Extended Ca
NY
Reporting
United Odd Fellow and Rebekah Home Dba Rebekah Rehab and Extended Care Center will attempt to contact HRSA to find out the feasibility of making any retroactive changes to their previously submitted Period 4 report in the HRSA Provider Relief Fund Reporting Portal to reflect actual revenues in 2020 ...
United Odd Fellow and Rebekah Home Dba Rebekah Rehab and Extended Care Center will attempt to contact HRSA to find out the feasibility of making any retroactive changes to their previously submitted Period 4 report in the HRSA Provider Relief Fund Reporting Portal to reflect actual revenues in 2020 and 2021. Responsible Party: Michael Felberg, Director of Finance Anticipated Completion Date: December 31, 2023
View Audit 44653
Finding 50454 (2022-002)
Material Weakness 2022
Independence Community College
KS
Internal Control / Segregation of Duties Cash Management Reporting
Corrective Action Plan February 16, 2023 Cognizant or Oversight Agency for Audit Independence Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box...
Corrective Action Plan February 16, 2023 Cognizant or Oversight Agency for Audit Independence Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the February 16, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Improper Classification of Transactions Condition: Reconciliations of most balance sheet accounts found transactions that were improperly classified and/or not recorded at all. These balance sheet account reconciliations resulted in material amounts of general ledger adjustments posted after year end and through the date of the audit report. Recommendation: Additional training for staff is needed in the area of financial statement preparation and use of the general ledger software. Views of responsible officials: We are in agreement and the proper training will be added. Policies will also be updated to include additional detail & steps to assure that misclassifications can be traced and reclassified in a timely manner, along with assuring reconciliation of all balance sheet accounts can properly occur monthly. Finding: 2022-002 ? Reporting Condition: During our testing of financial reports to the grantor, it was determined a breakdown in internal controls occurred, because staff did not keep support for amounts reported to grantors from the accounting system. Staff tried to re-create the reports withthe accounting system and amounts were materially different than originally reported to the grantor. Recommendation: Additional training for staff is needed in the area of internal control over reporting. All reports filed should be thoroughly reviewed and approved before issuance. This review would include tying amounts reported to attached support from the accounting system. Views of responsible officials: We are in agreement and policies will be updated to include the proper internal controls are in place. It will also be required that all supporting GL documentation be included for all reporting aspects for Grants from the draws to annual reports. If the Oversight Agency for Audit has questions regarding this plan, please call Jonathan Sadhoo, Vice President for Administration & Finance, at (620) 332-5412. Sincerely, Independence Community College Independence Community College -
View Audit 48294
Finding 50448 (2022-002)
Material Weakness 2022
Sioux Falls Regional Airport Authority
SD
Reporting Material Weakness § 200.303 § 200.327 § 200.328
Finding 2022-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-57, AIP3-46-0050-61 Finding Summary: Federal share of expenditures reported within SF-425 annual report for grants #57 and #61 did not reconcile to supporting client records. Responsible Individual...
Finding 2022-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-57, AIP3-46-0050-61 Finding Summary: Federal share of expenditures reported within SF-425 annual report for grants #57 and #61 did not reconcile to supporting client records. Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-126 and 127. Director will also verify that annual report form SF-425 is completed either by the Airport or the State of South Dakota DOT as it has been in the past. Anticipated Completion Date: Ongoing
View Audit 42215
Finding 50436 (2022-002)
Significant Deficiency 2022
Enrichment Services Program, Inc.
GA
Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.327 § 200.328 § 200.510
INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE OUT AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED HEAD START AND EARLY HEAD START PROGRAMS LOW-INCOME HOME ENERGY and WATER ASSISTANCE PROGRAM CFDA # 93.600, 93.568 and 93.499 (Questioned Costs -...
INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE OUT AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED HEAD START AND EARLY HEAD START PROGRAMS LOW-INCOME HOME ENERGY and WATER ASSISTANCE PROGRAM CFDA # 93.600, 93.568 and 93.499 (Questioned Costs - Undetermined) Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the agency?s financial funding sources, the agency will hire additional fiscal clerk to further support financial requirements and segregation of duties to ensure adequate internal controls are fully implemented. The CFO will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst?s basic responsibilities. The fiscal policies and procedures will be updated with the enhancements implemented within the fiscal department. Staff will be trained on revised policies and procedures and uniform guidance regulations. The new automated financial system, will support financial reporting to meet GAAP requirements and to provide informative reports for Board and Management. All enhancements will be implemented by December 31, 2023.
View Audit 43073
Finding 50426 (2022-001)
Material Weakness 2022
Boston Mountain Rural Health Center, Inc.
AR
Questioned Costs Allowable Costs / Cost Principles Reporting
Contact Name: Becky Blair, CFO Contact Phone Number: 870-448-5733 Audit Period Ending: December 31, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Healt...
Contact Name: Becky Blair, CFO Contact Phone Number: 870-448-5733 Audit Period Ending: December 31, 2022 Audit Firm: FORVIS, LLP Federal Program: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution, Assistance Listing No. 93.498 Federal Agency: U.S. Department of Health and Human Services Payment Received Period: Period 4, July 1, 2021 to December 31, 2021 Finding Number: 2022-001 Statement Condition: The Organization incorrectly reported all period four provider relief payments were applied to unreimbursed expenses attributable to COVID-19 within the HHS Provider Relief Fund (PRF) portal. Total expenditures reported had not been incurred by the Organization. Response: Management concurs with the finding and recommendation and will implement controls to ensure all reporting is reviewed for accuracy.
View Audit 43428 Questioned Costs: $1
Finding 50424 (2022-003)
Material Weakness 2022
Lyons Fire District
NY
Internal Control / Segregation of Duties Reporting
2022-003 Segregation of Duties Auditors? Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or rev...
2022-003 Segregation of Duties Auditors? Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2023, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
View Audit 43532
Finding 50419 (2022-002)
Material Weakness 2022
Housing Authority of the City and County of San Francisco
CA
HUD Housing Programs Eligibility Material Weakness
Reference Number: 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing Federal Catalog Number: 14.850 Federal Grant Number: Not Applicable Category of Finding: Eligibility Classification of Finding: Material Weakness in Internal C...
Reference Number: 2022-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing Federal Catalog Number: 14.850 Federal Grant Number: Not Applicable Category of Finding: Eligibility Classification of Finding: Material Weakness in Internal Control over Compliance Material Noncompliance Authority?s Response & Actions Taken No corrective action is required for this finding because the Authority?s Sunnydale-Velasco, Potrero Annex and Terrace public housing properties, all part of HOPE SF initiative, have been transferred out of the Low Rent Public Housing Program (LRPH). In 2020, the Authority began the accelerated conversion project (HQS conversion), a major undertaking to transform existing public housing sites owned by the Authority, Sunnydale-Velasco (Sunnydale) and Potrero Hill ? including Potrero Annex and Terrace. The conversion transferred the ownership of the public housing units to SFHA Housing Corporation, a blended component unit. To comply with guidelines from the U.S. Department of Housing and Urban Development (HUD), the public housing department has reviewed and updated the tenant files for each phase of the HQS conversion to ensure completeness and accuracy and compliance of the documents with the HCV program for intake requirements. The Authority has completed the accelerated conversion and the transition of the public housing tenant files to the HCV program on September 30, 2022. The public housing units were brought up to Section 8 physical standards (Housing Quality Standards, HQS) and assigned Project-Based Vouchers (PBV) Housing Assistance Payments (HAP) contracts through the Housing Choice Voucher (HCV) program. SFHA Housing Corporation will operate the properties as Project-Based Section 8, until the time that the units will be disposed to the developers for redevelopment, pursuant to their redevelopment schedule and agreement. Anticipated Implementation Date September 30, 2022 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action Kendra Crawford, Director of Housing Operations
View Audit 43529
Finding 50418 (2022-001)
Material Weakness 2022
Soldier Hollow Charter School
UT
Material Weakness Reporting Matching / Level of Effort / Earmarking
Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Correc...
Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.
View Audit 43486
Finding 50372 (2022-005)
Material Weakness 2022
Fremont County School District No. 14
WY
Cash Management Reporting
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 (Unaudited) CORRECTIVE ACTION ? FINDING 2022-005 ? TIMELY DRAW DOWN GRANT REIMBURSEMENTS Anticipated Date of Completion: April 1, 2023 Name of Contact Person: Robin Vail, Business Manager Corrective Action Plan: Expenditure reports and cash requ...
CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 (Unaudited) CORRECTIVE ACTION ? FINDING 2022-005 ? TIMELY DRAW DOWN GRANT REIMBURSEMENTS Anticipated Date of Completion: April 1, 2023 Name of Contact Person: Robin Vail, Business Manager Corrective Action Plan: Expenditure reports and cash requests are being processed to catch up. Provide more training for central office staff so they can take on more tasks.
View Audit 42921
Community Education Alliance of West Philadelphia
PA
Reporting
FINDING #2022-001 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Name of Contact Person Theresa Doggett, Chief Operating Officer Management?s Response/Corrective Action We acknowledge that we did not submit the single audit and reporting package to the Federal Audit Clearinghouse by the submiss...
FINDING #2022-001 ? SUBMISSION TO THE FEDERAL AUDIT CLEARINGHOUSE Name of Contact Person Theresa Doggett, Chief Operating Officer Management?s Response/Corrective Action We acknowledge that we did not submit the single audit and reporting package to the Federal Audit Clearinghouse by the submission deadline. We are in the process of developing internal controls that will ensure that we are compliant with the requirements moving forward. Proposed Completion Date August 31, 2023
View Audit 43528
Bethel School District No. 403
WA
Questioned Costs Subrecipient Monitoring Equipment & Real Property Management
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, ...
Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The district had every intention to provide these iPads to the preschool students who were not in the district technology plan. However, the pandemic caused many distribution delays. The decision was made to provide these students with older surplus iPads. Since the iPads shipment was expected after the students returned to school. The District will work with the FCC to resolve this finding. District does not have any other Emergency Connectivity Grants. Anticipated date to complete the corrective action: 11/1/2023
View Audit 53745 Questioned Costs: $1
Finding 50344 (2022-004)
Material Weakness 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Reporting Subrecipient Monitoring Material Weakness § 200.502 § 200.510
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional pol...
Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional policies and procedures in FY23. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: June 2023 Management Response: Management concurs with the finding and additional training for those individuals responsible for grant accounting has and will continue to be conducted as well as incorporating additional levels of review to ensure the SEFA is completed accurately and timely.
View Audit 53652
Finding 50343 (2022-003)
Material Weakness 2022
Central Maine Healthcare Corporation and Subsidiaries
ME
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact per...
Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: March 31, 2023 Management Response: A misinterpretation of the guidance has been corrected and the submissions in FY23 are now in compliance with the reporting requirements.
View Audit 53652
Finding 50319 (2022-004)
Significant Deficiency 2022
Sports Leadership and Management Academy of Nevada
NV
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management co...
Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 53741
Finding 50318 (2022-007)
Material Weakness 2022
Catron County
NM
Cash Management Eligibility Material Weakness
Sharon Armijo Clerk ? PO Box 197 (575) 533-6400 Joyce Laney Treasurer ? PO Box 407 (575) 533-6384 Lillie Laney Assessor ? PO Box 416 (575) 533-6577 Keith Hughes Sheriff ? PO Box 467 (575) 533-6222 Lucinda Howell Probate Judge 100 Main St. Reserve, New Mexico 87830 Buster F. Green Commissione...
Sharon Armijo Clerk ? PO Box 197 (575) 533-6400 Joyce Laney Treasurer ? PO Box 407 (575) 533-6384 Lillie Laney Assessor ? PO Box 416 (575) 533-6577 Keith Hughes Sheriff ? PO Box 467 (575) 533-6222 Lucinda Howell Probate Judge 100 Main St. Reserve, New Mexico 87830 Buster F. Green Commissioner District No. 1 Audrey H. McQueen Commissioner District No. 2 Haydn Forward Commissioner District No. 3 Commission Office PO Box 507 ? (575) 533-6423 FAX (575) 533-6433 Loren Cushman County Manager 2022-001 (2018-003) Procurement of Goods and Services (Significant Deficiency) Condition ? During our test work of a sample of 35 transactions we noted the following: County not following disbursements policy and procedures: ? No PO, PO not attached (6 of 35) P cards (6 of 20) ? 1 month ? no documentation of commission review of monthly check register ? Invoice referenced but not attached ? Taxes paid on goods (6 instances) ? 2 instances with no supporting documents Procurement ? (under $20,000) ? 1 No PO ? 1 No supporting documents Procurement ? (> $20,000 & <$60,000) ? 3 instances of only 1 quote ? 2 No supporting documents The County continues to have documentation retention or application issues, no progress from prior year. Corrective Action Plan ? Staff has been proactive in ensuring that purchase orders and invoices are attached to checks and has created a filing system for processed checks. Staff has been proactive in confirming receipts of goods/services, requesting receipts from purchasers, and generally following the NM Procurement Code and County Procurement Policy. Checks are currently being backed up electronically along with purchase orders and other supporting documentation of purchase receipt and justification. Staff has been proactive in obtaining NTTC forms for businesses and utilizing vendors with current state contracts. Staff has created a binder for documenting monthly review of purchases by Commission including maintain original signatures of Commission members. In instances where procurement has found it impossible to obtain three quotations, staff has maintained adequate documentation of best efforts made to obtain said quotes and has conversed with legal to determine that best efforts is adequate in these instances. Responsible Position: Chief Procurement Officer/Accounts Payable Timeline for Correction: Completed Catron County Corrective Action Plan (continued) 2022-002 (2018-006) Local Government Budget Management System (LGBMS) Reporting Incomplete (Other Non-Compliance Repeated with modification. Condition ? The County did not include all budget expenditures in the LGBMS system. The County reported total budgeted expenditures for their original budget in LGBMS of $10,965,065. The actual budget amounts that should have been reported were $11,239,091. The County did not present a revenue budget to the Commission for approval when the Commission approved the expenditure budget. In addition the County did not enter the revenue budget into the budget to actual reporting system to aid in budget monitoring. The County continued to have budget compliance, monitoring and reporting issues in the current year, and therefore no progress has been made regarding budget in the current year. Corrective Action Plan ? We did hire a Finance Director and then almost immediately put him to work as Interim County Manager. A full time County Manager finally started March 22, 2023. The Finance Director?s goal is to have the County?s reporting to the DFA a routine matter ? accurate and on time. Responsible Position: Finance Director Timeline for Correction: June 30, 2024 2022-003 (2018-002) Maintenance of Capital Assets (Material Weakness) Repeated. Condition ? ? Construction In Process is not maintained and lacks a consistent process for adding to the depreciation schedule. ? Depreciation schedule was not updated or calculated for the entire fiscal year. The County digressed in its maintenance of capital asset records and documentation. Corrective Action Plan ? One of the goals of the new Finance Director is a complete review of Catron County?s capital asset records. Responsible Position: Finance Director Timeline for Correction: June 30, 2024 Catron County Corrective Action Plan (continued) 2022-004 Personnel File Maintenance (Significant Deficiency) Statement of Condition ? We tested a sample of 10 Payroll transactions and noted the following: ? Three instances (3 of 10) where the current payrate was not substantiated by a personnel action form. ? One personnel file did not include any current documents ? all documents were for 2017 and prior. ? One personnel file lacked a PERA membership application. Corrective Action Plan ? The County has made available training through NM EDGE where we can learn to improve procedures, and best practices to develop strategies on completing internal controls. Auditors did provide valuable feedback on what was necessary to complete Personnel files and those suggestions will be implemented form there on. Responsible Position: HR/Payroll Clerk Timeline: June 30, 2023 2022-005 Solid Waste Receipts Audit Trail (Significant Deficiency) Statement of Condition ? The Solid Waste department?s receipting system lacks a clear audit trail. ? No schedule indicating receipts by customer, only a total page of deposit amount (5 deposits for dump fees totaling $9,696) ? Cash deposits were co-mingled with other cash deposits for the day and therefore not traceable specifically to solid waste cash receipts (all solid waste receipts ? 10 receipts tested totaling $19,392) ? No receipts are issued for each customer (receipts only issued upon customer request) No copies or records of receipts that were issued were maintained (all solid waste receipts ? 10 receipts tested totaling $19,392) Corrective Action Plan ? 1. Solid Waste Clerk will attach a corresponding customer receipt to all spreadsheets. 2. Treasurer?s Office has reconciled the second issue listed above. 3. Convenience Center Attendants will immediately receipt all customers. Responsible Position: Solid Waste Clerk/Coordinator Timeline: April 30, 2023 2022-006 Travel and Perdiem Procedures and Regulations Not Properly Followed (Other Non-Compliance) Statement of Condition ? We tested a sample of 10 travel transactions and noted the following: ? 5 instances where no travel form (per policy) was attached to approve travel $2730.64. ? 1 instance where mileage rate reimbursed was $.46 per mile rather that $.45 per mile ? total over allowable reimbursement was $1.25. Corrective Action Plan ? New travel forms have been created pursuant to DFA Per Diem rates from Memo dated April 12, 2022. New staff has been proactive in ensuring that travel requests are handled timely and properly. Responsible Position: Accounts Payable Timeline: Completed Catron County Corrective Action Plan (continued) 2022-007 Lack of Maintenance of Grant Documentation (Material Weakness) Statement of Condition ? During our test work of federal award reimbursements and expenditures and New Mexico capital Outlay Appropriations, documentation and supporting invoices and reimbursement requests as well as grant award agreements were not available or present in County records. Reimbursement requests are not timely. County is not following award guidelines to maintain the accounting of grant activity for reimbursement requests, expenditures and supporting documentation. The County has numerous awards that are not managed and status of awards is not current. Corrective Action Plan ? The County hired a Finance Director. Even though he spent most of his first eight months as Interim county Manager, he was able to assemble grant documents and collect grant funds that had been waiting for years to be claimed. As we now also have a full time County Manager, this part of the Finance Director?s job should improve even more. Responsible Position: Financial Director Timeline: June 30, 2023 2022-008 (2020-007) Late Audit Report ? (Other Non-Compliance) Repeated with modification Statement of Condition ? The audit report was submitted to the State Auditor?s Office after the county due date of December 1, 2021. This finding remains essentially the same as prior year. Corrective Action Plan ? We are glad the auditor is taking part of the responsibility here. However, if the County can keep a consistent staff in the Commission Office following proper procedures, the audit will definitely go smoother and quicker. Responsible Position: Finance Director Timeline: June 30, 2024
View Audit 52637
Finding 50314 (2022-001)
Significant Deficiency 2022
Lukachukai Community School
AZ
Internal Control / Segregation of Duties Reporting
Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 -Account Reconciliations Responsible Persons: Business Manager, Patrice Henderson Anticipated Completion Date: June 2023 Planned Corrective Action: There was an Acti...
Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 -Account Reconciliations Responsible Persons: Business Manager, Patrice Henderson Anticipated Completion Date: June 2023 Planned Corrective Action: There was an Acting Principal and Acting Business Manager for part of the year. Since July of 2021, LCS hire a new Principal and in December of 2020, LCS hired a Consultant who are both familiar with the financial requirements of grant schools and have improved and are continuing to improve internal controls by updating policies and procedures. The Consultant was recently hired as the Business Manager and will continue to work on creating a more detailed coding system to allow for better tracking and to ensure this information is accurate and reconciled timely.
View Audit 50963
Rock Valley College
IL
Reporting
2022-001: Improper Reporting of Enrollment Status's to the National Student Clearinghouse - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2022 ...
2022-001: Improper Reporting of Enrollment Status's to the National Student Clearinghouse - Student Financial Aid Cluster -Assistance Listing Number 84.007, 84.033, 84.063, and 84.268 - Year Ended June 30, 2022 Condition Found During our Enrollment Status Changes testing, we selected forty students for our sample. In our sample of forty we tested twenty graduated students to verify that they were reported within sixty days and we tested twenty current students to note that their student status is reported correctly. We noted that the College did not submit two of the forty students to the Clearinghouse website. We consider this finding to be an instance of noncompliance relating to the Reporting Compliance Requirement. Corrective Action Plan Work with Records and Registration Department and IT to ensure student populations are meeting data collection criteria within Colleague system. Run and sustain Colleague student reports and execute 100% QA procedures with data reported to and housed with Clearinghouse. Run monthly reports to ensure student data is consistently accurate. Responsible Person for Corrective Action Plan Sarah Russell, acting Registrar, and Kandice White, Records Assistant, of the Records and Registration Department. Stacey Kolder, Financial Aid Director will assist and support functions. Implementation Date of Corrective Action Plan September 1, 2022
View Audit 48236
City of Arcata
CA
Subrecipient Monitoring Reporting
Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as p...
Audit Finding Reference: 2022-2 Name of contact person and title: Tabatha Miller, Finance Director Anticipated completion date: December 31, 2023 Auditee?s response: Concur Planned Corrective Action: Management will file the audited financial statements for the year ended June 30, 2022, as soon as possible. The City developed procedures, including a fiscal year-end closing schedule to assist in meeting the timeliness requirements of Section 200.152(a) of the Uniform Guidance. Staffing vacancies and challenges, due to the significant turnover in accounting staff including the Department Director and Finance Manager, delayed implementation of those procedures. Vacant positions are currently filled and work on the 2023 fiscal year end closing processes are well underway and anticipated to be completed within the time requirements of Section 200.152(a) of the Uniform Guidance.
View Audit 42102
Finding 50282 (2022-001)
Significant Deficiency 2022
Three Rivers Public Health Department
NE
Internal Control / Segregation of Duties Reporting
We highly recommend the Board and Executive Director continue to review, implement and monitor their financial policies and procedures to segregate duties to the extent possible and to implement additional oversight of the Executive Director?s duties, including maximizing the Board involvement in ov...
We highly recommend the Board and Executive Director continue to review, implement and monitor their financial policies and procedures to segregate duties to the extent possible and to implement additional oversight of the Executive Director?s duties, including maximizing the Board involvement in oversight, questioning transactions and reviewing the general ledger monthly. The Board of Directors and Executive Director indicated that they recognize that the concentration of these accounting procedures is weak from the standpoint of effective internal control. However, they informed us that they will continue to update, implement and monitor their financial policies, but in view of the limited number of accounting department personnel and cost considerations, adding personnel would not be practical.
View Audit 53201
Finding 50261 (2022-001)
Significant Deficiency 2022
Elsie Whitlow Stokes Community Freedom Public Charter School
DC
Subrecipient Monitoring Reporting Significant Deficiency
Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect st...
Auditee?s Corrective Action Plan: The issues encountered during this year?s audit were a result of a number of circumstances rather than any inherent procedural issues. This is the first significant weakness that has been noted by the auditors in many years. The issues are the result of a perfect storm. First, the effects of covid which were felt on all levels of not only our organization but the entire country. Second, the growth the school is going thru and the need to adjust to this growth. Add to this environment of covid and growth 2 events that caused a serious disruption to our normal procedures. The first event started out as a correction entry in QuickBooks that caused our June 2021 bank reconciliation to be out of balance. This prevented the school from doing timely bank reconciliations until the problem was corrected. An outside consultant was hired and corrected the problem. The most significant event was the ESSER II and III grant applications which were not approved until November. Much effort went into getting the grants approved and estimating the grants for the audit. As noted above, the school is growing, and the capacity of the finance department has to grow as well. A full-time finance associate was added to the department in July 2022. Additional capacity will be added as needed. Due to growth, we will revise our accounting manual to list all steps in the closing process including checklists to ensure that all reconciliations and account analysis are completed and reviewed by supervisory personnel. This revision will be completed by the 4th quarter of the fiscal year. Contact Person: Bill Moczydlowski, Director of Finance
View Audit 52646
Finding 50254 (2022-003)
Significant Deficiency 2022
Lake County Community College District
OH
Reporting § 200.502
Finding Number: 2022-003 Condition: The College reported $593,703 of expenditures on the SEFA for disbursements to students that occurred prior to July 1, 2021. This treatment is not in accordance with the accrual basis of accounting following generally accepted accounting principles (GAAP), which i...
Finding Number: 2022-003 Condition: The College reported $593,703 of expenditures on the SEFA for disbursements to students that occurred prior to July 1, 2021. This treatment is not in accordance with the accrual basis of accounting following generally accepted accounting principles (GAAP), which is the basis of accounting for the College's SEFA. Planned Corrective Action: The College will review its practices for SEFA reporting and in the future follow U.S. GAAP and the uniform guidance. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward starting 12/19/2022
View Audit 51053
Finding 50253 (2022-002)
Significant Deficiency 2022
Lake County Community College District
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.334
Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forw...
Finding Number: 2022-002 Condition: The College did not retain underlying support related to the student emergency grants information reported by the College on the annual and quarterly basis. Planned Corrective Action: Support used for reporting will be retained for all future reports moving forward including the fourth quarter 2022 report and the 2022 annual report. Contact person responsible for corrective action: Tom Reynolds, Associate Vice President of Business Services and Deputy Treasurer Lakeland Community College Anticipated Completion Date: As soon as possible moving forward for future quarterly and annual reports starting 12/19/2022
View Audit 51053
Finding 50247 (2022-002)
Significant Deficiency 2022
Kankakee County, Illinois
IL
Questioned Costs Subrecipient Monitoring Equipment & Real Property Management
KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could...
KCHD will implement internal controls to review outstanding items and ongoing projects monthly, particularly those charged to grants, for proper reporting to ensure compliance with the terms of the award. Specifically, the Business Manager and Administrator will identify any hidden issues that could violate Uniform Guidance reporting requirements. The Health Department expects to have this procedure in effect no later than July 1, 2023. Additionally, the KCHD plans to obtain adequate resources to assist the financial and grant reporting function to ensure compliance.
View Audit 50336 Questioned Costs: $1
Upper Dauphin Area School District
PA
Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
Upper Dauphin Area School District
PA
Reporting Internal Control / Segregation of Duties
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year ...
FISCAL YEAR ENDED JUNE 30, 2022 ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS - CORRECTIVE ACTION PLAN UNITED STATES DEPARTMENT OF EDUCATION 2022-02 Elementary and Secondary School Emergency Relief Fund II Assistance Listing No. 84.425D; Grant No. 200-210449 Grant Period: Year Ended June 30, 2022 2022-03 American Rescue Plan - Elementary and Secondary School Emergency Relief Fund III Assistance Listing No. 84.425U; Grant No. 223-210449 Grant Period: Year Ended June 30, 2022 2022-04 American Rescue Plan ? 7% Set Asides Assistance Listing No. 84.425U; Grant No. 225-210449 Grant Period: Year Ended June 30, 2022 Criteria and Condition: The District is required to maintain a system for accumulating and reporting expenditures incurred of its? grant awards. This includes filing the Reconciliation of Cash on Hand Quarterly Reports for each Grant which requires them.The District must report actual grant expenditures incurred thru the applicable report date. The District did not file the required reports for the Quarter Ended June 30, 2022. Context: Our test of the Quarterly Cash Reports for the Quarter ended June 30, 2022 indicated the District did not file the required reports. Cause: The non-filing of the required reports appears to have been caused by an oversight. Effect: The project incurred expenditures and cash position thru June 30, 2022 were not reported to PDE as required. Questioned Costs: None Recommendation: We recommended that the District properly utilize Their CSIU accounting system to accumulate the costs incurred and that the required reports be timely filed. Views of Responsible Officials and Planned Corrective Actions: Once notified by the auditors,the District immediately established the proper account structure in its accounting system to gather the program expenditures to properly and timely file the required reports. The Business Manager also implemented new procedures to gather and review costs charged to the applicable federal grant so as to properly and timely file the required reports. Name and Title of Contact Person Responsible for Corrective Action: Amie Savidge, District Business Manager
View Audit 50257
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