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Corrective Action Plans

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County of Del Norte
CA
School Nutrition Programs Cash Management Reporting
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement...
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement as it relates to the National School Lunch Program. The County (Probation Department) is required to submit for reimbursement within 60 days following the last day of the month covered by the claim. Unfortunately due to staffing issues the Probation Department had to submit a late billing in June. This was the only billing that was past the 60 day required billing timeframe. Fortunately, this was the first and only time this has happened with this program. This delayed billing did not have any financial impact on the reimbursed amounts. The County Auditor-Controller has reached out to the Probation Department to discuss the cause of this delayed billing. If the Probation Department faces decreased staffing to the point they are delayed on program billings in the future the Auditor-Controller will assist as needed. Anticipated Completion date This corrective action plan has already been put in place. Responsible party Ultimately the County as an entity is responsible for all program activities but his particular program is 100% managed by the County Probation Department both fiscally and programmatically.
View Audit 51575
Finding 47350 (2022-001)
Material Weakness 2022
Lincoln Towers Housing Development Fund Co., Inc.
NY
Material Weakness Reporting
Findings 2022-001 Errors related to accounting for non-marketable securities and amortization of debt issuance costs resulting in cumulatively material errors requiring restatement of previously issued financial statements Lincoln HDFC?s Response Management concurs with the findings. We have adopte...
Findings 2022-001 Errors related to accounting for non-marketable securities and amortization of debt issuance costs resulting in cumulatively material errors requiring restatement of previously issued financial statements Lincoln HDFC?s Response Management concurs with the findings. We have adopted the correct accounting policy for recognizing non-marketable securities on the balance sheet and to amortize debt issuance cost over the term of the related debt obligation. Name of Responsible Person: Rev. Dr. Michael J. Rouse Name of Contact: Rev. Dr. Michael J. Rouse Anticipated Completion Date: 3/31/22
View Audit 51573
Finding 47349 (2022-002)
Significant Deficiency 2022
Municipality of Moca
PR
Subrecipient Monitoring Reporting Significant Deficiency
Action Taken Before sending any report to be signed it have to verified with the accounting system before submission and they must have the system report to had the Finance department approval for submission.
Action Taken Before sending any report to be signed it have to verified with the accounting system before submission and they must have the system report to had the Finance department approval for submission.
View Audit 51572
Finding 47338 (2022-003)
Significant Deficiency 2022
Peralta Community College District
CA
Student Financial Aid Reporting Significant Deficiency
The District Administration & Records will perform a study of the current business processes to identify data discrepancies. The District will engage the Clearinghouse and review the applicable reporting procedures with the financial aid offices to ensure sound internal controls over reporting and u...
The District Administration & Records will perform a study of the current business processes to identify data discrepancies. The District will engage the Clearinghouse and review the applicable reporting procedures with the financial aid offices to ensure sound internal controls over reporting and updating of NSLDS enrollment data. Planned completion date for corrective action plan: June 30, 2023.
View Audit 51569
Finding 47335 (2022-002)
Significant Deficiency 2022
Albany County, Wyoming
WY
Reporting Significant Deficiency
To Whom it May Concern: Per the condition listed on the above Federal Award Finding, Albany County Grants manager, Bailey Quick, prepared the SEFA and reported an internal transfer as an expenditure on the SEFA. Please note that moving forward, Albany County Grants Manager, Bailey Quick will more cl...
To Whom it May Concern: Per the condition listed on the above Federal Award Finding, Albany County Grants manager, Bailey Quick, prepared the SEFA and reported an internal transfer as an expenditure on the SEFA. Please note that moving forward, Albany County Grants Manager, Bailey Quick will more closely follow the guidance set forth by the Uniform Guidance when completing the SEFA and identify internal, transfers, ensuring that they are not reported on the SEFA for Albany County. When seeking assistance when questions arise, especially with unique funding, Bailey Quick will reach out to multiple sources to gather information and feedback before submitting Albany County's SEFA. Sincerely, Bailey Quick Grants Manager
View Audit 48860
Finding 47326 (2022-002)
Significant Deficiency 2022
Barstow Community College District
CA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
View of Responsible Officials and Corrective Action Plan The District will implement processes to ensure that student withdrawal dates match what is reported to NSLDS, that enrollment status matches and is reported accurately.
View of Responsible Officials and Corrective Action Plan The District will implement processes to ensure that student withdrawal dates match what is reported to NSLDS, that enrollment status matches and is reported accurately.
View Audit 47210
Northwest Ohio Voa Living Center, Inc. (corason Place)
LA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 15, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 15, 2022
View Audit 46621
No/aids Task Force D/b/a Crescentcare
LA
Allowable Costs / Cost Principles Cash Management Material Weakness
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible fo...
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible for corrective action: Annette LeBlanc, CFO
View Audit 46612
Finding 47305 (2022-001)
Significant Deficiency 2022
Community Council of Idaho, Inc.
ID
Reporting Significant Deficiency Equipment & Real Property Management
We have been in discussion with Office of Head Start in submitting the new format SF 429A's. OHS are the ones that have stopped us from filing until their records are correct and have been working with us. We plan to have this completed by fiscal year 2023. Person(s) Responsible: Irma Morin, CEO...
We have been in discussion with Office of Head Start in submitting the new format SF 429A's. OHS are the ones that have stopped us from filing until their records are correct and have been working with us. We plan to have this completed by fiscal year 2023. Person(s) Responsible: Irma Morin, CEO and Wanda Davis, CFO
View Audit 40933
Finding 47299 (2022-001)
Significant Deficiency 2022
Henry County Medical Center
TN
Cash Management Reporting
2022-001 Recommendations: Policies and procedures over federal grant reporting be modified to ensure reports are prepared using complete and accurate information. Management should consider adjusting lost revenue calculations in future HRSA reporting periods. Actions: Henry County Medical Center...
2022-001 Recommendations: Policies and procedures over federal grant reporting be modified to ensure reports are prepared using complete and accurate information. Management should consider adjusting lost revenue calculations in future HRSA reporting periods. Actions: Henry County Medical Center owns a Rural Health Clinic and receives additional reimbursement from the State of Tennessee for treatment of Medicaid patients. This additional reimbursement is reported on internal financial statements as ?Other Operating Revenue.? When HRSA reporting was prepared these funds were not included as part of Net Patient Revenue thus impacting the loss of revenue calculation. HRSA reporting will be adjusted to reflect these additional payments as part of the loss of revenue calculation at the next HRSA reporting period date of March 31, 2023.
View Audit 51531
Carolina College of Biblical Studies
NC
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
FINDING 2022-006 ? NSLDS Reporting Program Name: Federal Direct Student Loan Program AL# and Program Expenditures: 84.268 ($451,732) Award Number: P268K227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The incorrect enrollment status was report...
FINDING 2022-006 ? NSLDS Reporting Program Name: Federal Direct Student Loan Program AL# and Program Expenditures: 84.268 ($451,732) Award Number: P268K227533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The incorrect enrollment status was reported to the National Student Loan Database System (?NSLDS?) for two of the sixteen students selected for testing. Corrective Action Plan: The Student Financial Aid Director corrected the enrollment status for the students in question in August 2022. Procedures are being improved to ensure that the student enrollment statuses are reported to NSDLS accurately and timely. Anticipated Completion Date: The corrective action was completed in August 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614
View Audit 47703
Carolina College of Biblical Studies
NC
Student Financial Aid Cash Management Reporting
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: ...
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The Common Origination and Disbursement System (?COD?) disbursement date did not agree with the disbursement date on accounts for five of the eight students receiving Federal Direct Loans and ten of the fourteen students receiving Federal Pell Grant funds in our sample. A total of twelve students were affected by this finding. Corrective Action Plan: The Vice President of Finance corrected the disbursement dates for the students in question in October 2022. Going forward, the Student Financial Aid Office and Business Office will coordinate the drawdown of funds, reporting to COD, and posting to student accounts. Anticipated Completion Date: The corrective action was completed in October 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614
View Audit 47703
Finding 47258 (2022-001)
Significant Deficiency 2022
Legal Aid of Northwest Texas
TX
Eligibility Material Weakness Reporting
Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible ...
Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible applicants seeking assistance. LANWT?s current protocol regarding case and matter priorities, adopted in 2022, provides that the Case & Matter Priority Policy (Policy) is given to employees several different times during their onboarding with the firm and then again each year thereafter. Employees first receive a copy of the Policy from LANWT Human Resources (HR) during New Employee Orientation (NEO). The employee signs an acknowledgement confirming they have received the Policy and they will review it. HR retains the signed acknowledgement from each employee in the employee?s personnel file. Employees train on the Policy during the Branch NEO with their manager. The managers use the Branch NEO Checklist (Checklist) during their training to identify important policies and procedures. The branch NEO training consists of reviewing the Policy with the employee, ensuring they know the location of the Policy for future reference, what defines a priority case and matter, what an emergency is and the procedure for handling an emergency. Upon completing the training, employees sign the Branch NEO Checklist acknowledging they have received and reviewed the Policy. HR places the signed Checklist in each employee?s personnel file. During Onboard Training with employees, facilitated by the Directors of Litigation, the Policy is provided, reviewed and any questions answered. Any updated Case & Matter Priority Policy is published to employees for review and use. To ensure ongoing compliance with the regulation, LANWT supervising and managing attorneys attend case staffing and supervise the acceptance of cases pursuant to the Policy. Managers submit written confirmation to LANWT?s Chief Executive Officer (CEO) that their staff have complied with the Policy on a quarterly basis. LANWT will: 1. Review and revise the acknowledgement documentation for its Case & Matter Priority Policy within 30 days; 2. Provide guidance to managers and relevant administrative staff on completion and retention of the documentation during NEO process and during any other relevant times determined by LANWT; and 3. Provide the revised acknowledgement documentation to all intake staff, advocates and those staff having authority to make case selection decisions and have them sign within 60 days. Date of Completion: July 7, 2023 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO
View Audit 46426
Northern Kentucky University
KY
Student Financial Aid Special Tests & Provisions Reporting
Views of responsible officials and planned corrective action plan ? Northern Kentucky University will meet the requirements outlined by the U.S. Department of Education for treatment of Federal Aid funds (R2T4) when a student ceases to be enrolled prior to the end of a period of enrollment. The fol...
Views of responsible officials and planned corrective action plan ? Northern Kentucky University will meet the requirements outlined by the U.S. Department of Education for treatment of Federal Aid funds (R2T4) when a student ceases to be enrolled prior to the end of a period of enrollment. The following corrective action will be taken by NKU to ensure compliance: ? The University will return funds within 45 days. ? The University will review its Return of Funds procedures to ensure compliance.
View Audit 42317
Finding 47231 (2022-001)
Significant Deficiency 2022
Wyandanch Union Free School District
NY
Special Tests & Provisions Reporting Significant Deficiency
FINDING # 2022-001 (REPEAT FINDING OF #2021-001) U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #?s 0021-22- 2955, 0011-21-2210, 0011-22-2210, 0011-21-7200, 0011-22-7200, ...
FINDING # 2022-001 (REPEAT FINDING OF #2021-001) U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #?s 0021-22- 2955, 0011-21-2210, 0011-22-2210, 0011-21-7200, 0011-22-7200, 0011-21- 2710, 0011-22-2710; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Special Tests and Provisions- High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for six out of forty student exits tested during the 2021/2022 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District?s Response: Implementation Plan of Action: The District agrees with these findings. The Administration will reinforce with the school district personnel the importance of maintaining all student related documentation. Implementation Date: March 30, 2023 Person Responsible for the Implementation: Mr. Paul Sibblies, the School Principal is responsible for overseeing the staff members who are responsible for maintaining student documentation.
View Audit 41085
Finding 47225 (2022-001)
Material Weakness 2022
Unified School District #457
KS
Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management
Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.
Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.
View Audit 53241
Finding 47224 (2022-002)
Material Weakness 2022
Benedict College
SC
Material Weakness Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted ...
Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted the finding. Moving forward, internal conrols will be strengthened with regard to review and recording of revenue and expense recognition. Specifically, as it relates to this instance, review of documentation from the U.S. Department of Education (DOE) as it relates to HEERF grant funding will be more closely reviewed for understanding to include verification of understanding, guidelines and procedures from the DOE and other pertinent agencies for grant funding. Contact person responsible for corrective action: Deborah McKenzie, Director of Grants & Chief Financial Officer Anticipated Competion Date: November 30, 2022
View Audit 53657
Finding 47222 (2022-003)
Material Weakness 2022
Benedict College
SC
Student Financial Aid Reporting Subrecipient Monitoring
Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. ...
Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. Planned Corrective Action: The errors are attributed to incorrect programming embedded in the school's learning management system and delays by NSC in relaying information to NSLDS. To correct the findings, Benedict is implementing the following action plan: 1) The reporting process was temporarily moved to another campus office during a staff transition in the Registrar's Office. With a new registrar and assistant registrar in place, the process will be reassigned to the Registrar. 2) The college is scheduling a process maintenance session with representatives from Jenzabar EX to ensure proper coding in the school's learning management system. Individualized training will also be scheduled for the Registrar's staff to ensure a full understanding of the mechanics of the reporting system. 3) As NSC only reports status changes when the subsequent file is received (for example, May status changes are only reported to NSLDS when the June report is received), Benedict's NSC submission schedule will be amended to every 30 days throughout the entire calendar year, thereby ensuring that the triggering event allows NSLDS receipt within 60 days. Contact person responsible for corrective action: Dr. Kimberly Haynes-Stephens, AVP for Academic Support and Assessment; Roberta Davis, Registrar; Monique Rickenbaker, Director of Financial Aid; Chief Financial Officer. Anticipated Completion Date: April 30, 2023.
View Audit 53657
Finding 47217 (2022-002)
Significant Deficiency 2022
Argos Community Schools
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328
Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Edu...
Finding 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward, all documents will be overseen by at least two parties in the Business Office, with signed documentation. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing and putting corrective action plan in place immediately.
View Audit 52777
Finding 47207 (2022-001)
Significant Deficiency 2022
Sandusky City School District
OH
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding Number: 2022-001 Planned Corrective Action: Student withdrawal and graduation files will be updated in NSLDS at the time of occurrence. A monthly review of all files will occur in NSLDS at the end of each month. Anticipated Completion Date: 03/01/2023 Responsible Contact Person: Crystal Cook...
Finding Number: 2022-001 Planned Corrective Action: Student withdrawal and graduation files will be updated in NSLDS at the time of occurrence. A monthly review of all files will occur in NSLDS at the end of each month. Anticipated Completion Date: 03/01/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and Christine Stark, Director
View Audit 53506
Finding 47205 (2022-002)
Material Weakness 2022
Sandusky City School District
OH
Subrecipient Monitoring Material Weakness Reporting
Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and ...
Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and Christine Stark, Director
View Audit 53506
Finding 47190 (2022-001)
Significant Deficiency 2022
Menno Haven, Inc.
PA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303
Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues repo...
Finding 2022-001 Condition/Context During the audit of the program in the prior year, known questioned costs of $30,174 were identified related to expenses improperly applied to the funding. In the Period 4 submission, the Organization should have corrected the error by reducing lost revenues reported for the amount of known questioned costs identified in the prior year as instructed by the Health Resources and Service Administration (HRSA). Lost revenues reported in the Period 4 submission were not properly reduced for the known questioned costs identified. In addition, the Period 4 submission and lost revenue calculation did not contain a review and approval prior to submission to detect potential errors of this nature. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Organization agrees with the finding. The next required filing will be reduced by the $30,174 which should have been done in Period 4. Segregation of duties between the preparation of the reports and the review/approval of them, including reviewing all supporting documents, is in place. Going forward once the information is reviewed it will be clearly stated that everything has been reviewed and to the best of the reviewer?s knowledge everything is correct, dated and signed prior to filing the information. This will be reported to the Finance Committee and Board so that it will be in the minutes. Name(s) of Contact Person(s) Responsible for Corrective Action: Ryan Fritz, Chief Financial Officer Anticipated Completion Date: This will be corrected on the next required submission.
View Audit 52826
Finding 47184 (2022-002)
Significant Deficiency 2022
Broad Top Township
PA
Internal Control / Segregation of Duties Cash Management Reporting
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.
View Audit 52823
Finding 47183 (2022-001)
Significant Deficiency 2022
Broad Top Township
PA
Internal Control / Segregation of Duties Reporting Significant Deficiency
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.
View Audit 52823
Finding 47181 (2022-001)
Material Weakness 2022
Metropolitan Learning Institute, Inc.
NY
Material Weakness Reporting Matching / Level of Effort / Earmarking
Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedu...
Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Metropolitan Learning Institute, Inc. agrees with the finding. Planned Corrective Action Plan: The School will amend the quarterly and annual reports and provide the support documentation for all the components in the annual report to the auditor for testing. Responsible for corrective action: James Bruce . Anticipated completion date: 11/300/2023
View Audit 52821
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