Corrective Action Plans

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Finding 30392 (2022-035)
Significant Deficiency 2022
Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for t...
Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state?s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding source other than SLFRF. All expenditures reimbursed through SLFRF are included in federal reports for the period in which the reimbursement occurred. The Office of Management and Budget does not feel a corrective action plan is necessary and plans to continue federal reporting based on the timing of reimbursed expenditures for the duration of the SLFRF reporting to ensure all expenditures of SFLRF funding are accurately included in reports covering the period of reimbursement. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable.
Department of Health Finding: 2022-005 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures and additional internal controls have been added to e...
Department of Health Finding: 2022-005 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures and additional internal controls have been added to ensure all required award information is communicated to subrecipients, to the extent this information is available. Contact Person Karol Riedman, Assistant CFO Anticipated Completion Date Completed
Finding: 2022-001 ? Material weakness over federal award ? Preparation of the Schedule of Expenditures of Federal Awards Auditor Description of Condition and Effect: Management provided an initial Schedule of Expenditure of Awards; however, material misstatements of federal expenditures recorded on...
Finding: 2022-001 ? Material weakness over federal award ? Preparation of the Schedule of Expenditures of Federal Awards Auditor Description of Condition and Effect: Management provided an initial Schedule of Expenditure of Awards; however, material misstatements of federal expenditures recorded on the Schedule of Expenditures of Federal Awards were discovered during the audit process. This condition was primarily caused by the extreme infrequency of the City being required to prepare a Schedule of Expenditures of Federal Awards and the corresponding lack of established policies and procedures to produce an accurate Schedule. As a result of this condition, the City is not in compliance with the required written procedures under the Uniform Guidance. The schedule of expenditures of federal awards, would have been materially misstated if adjustments hadn?t been made. Auditor Recommendation: The City should develop and implement written procedures over the preparation of the schedule of expenditures of federal awards to be used as a reference for future year(s) subject to single audit reporting. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.
Identifying Number 2022-001: Timeliness of Reporting Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement which specified submission dates within 15 working days of each month. Condition: During compliance testing, it was determined that ...
Identifying Number 2022-001: Timeliness of Reporting Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement which specified submission dates within 15 working days of each month. Condition: During compliance testing, it was determined that the two monthly reimbursement submissions during fiscal year 2022 selected for testwork for HUB were submitted to the grantor 19 and 17 working days after month end. The two monthly reimbursement submissions selected for testwork for MAT were submitted to the grantor 19 and 18 working days after month end. Context: The required submissions were not submitted timely based on the terms of the grant agreement. Cause: Management has processes and controls over the reporting process, however, competing priorities and staffing limitations resulted in not consistently meeting this monthly reporting deadline. The tracking and reporting for these grants is currently manual, and ensuring that all invoices for the covered month have been received, reviewed and included, is a lengthy process. Effect: As a result of the condition, required reporting was not submitted timely based on the terms of the grant agreement. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure required reports are filed timely in accordance with the terms of the grant agreement. Responsible Party: Scott Sloane, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and submits the proper reports to the grantor on a monthly basis. Management is reviewing the current process and is making improvements to streamline the data collection and reporting process to ensure timely filings of the required reports to the awarding agency occur on a consistent basis. Anticipated Completion Date: By July 31, 2023
DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider ...
DANA-FARBER CANCER INSTITUTE, INC. AND SUBSIDIARIES Schedule of Findings and Questioned Costs Year ended September 30, 2022 Finding Number: 2022-001 Program Information: Provider Relief Fund Federal Agency: Department of Health and Human Services/National Institutes of Health Program Name: Provider Relief Fund Federal Award Year: October 1, 2021 through September 30, 2022 Federal Award Numbers: See accompanying Schedule of Expenditures of Federal Awards CFDA Numbers: See accompanying Schedule of Expenditures of Federal Awards Compliance requirements: Internal Controls for Provider Relief Fund (PRF) Reporting Criteria or Requirement PRF recipients that received one or more payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report on several required data elements as part of the post-payment reporting process. Reporting must be completed and submitted to HRSA by the reporting dates specified by HRSA. Additionally, Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section Title 45 U.S. Code of Federal Regulations Part 75 (45 CFR 75), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards, section 03(a) states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition Found, Including Perspective The dollar amount of expenses reported by management in the HRSA portal Period 2 submission ($5,947,568) was incorrect. Management entered the total dollar amounts of expenses for Periods 1 and 2 rather than just the Period 2 expenses that should have been reported in the Period 2 submission. The condition found results from a misinterpretation of the PRF Reporting Period 2 submission. In completing the PRF Reporting Period 2, the HRSA website automatically populated certain PRF Reporting Period 1 data into the HRSA Reporting Period 2 portal. Management interpreted this to mean that unreimbursed COVID expenses are to be reported on a cumulative basis in the PRF Reporting Period 2 and therefore overstated unreimbursed expenses for Period 1. Institute Response Dana-Farber Cancer Institute concurs with the findings and recommendations associated with the Internal Controls for PRF Reporting and will ensure each of the data elements reported to HRSA are accurate and result in amounts consistent with its underlying records. There was an error in PRF Reporting Period 2 due to a misinterpretation of the instructions, which resulted in the double counting of Period 1 expenses. When it was determined there was an error, Dana-Farber immediately contacted HRSA to request re-opening of the Period 2 report to revise the reported expenses. HRSA did not allow for the re-opening of the reporting period and maintained that the adjustment should be submitted during the Institute?s next reporting period. Corrective Plan: Dana-Farber Cancer Institute will make the adjustment in its next reporting period, Period 5, due by September 2023. The adjustment will net down Period 1 expenses and remedy the double counting issue. As the correct interpretation of the instructions is now known to Dana-Farber, the expenses will be reported to HRSA accurately and consistent with Dana-Farber records moving forward. Contact Person: Valeria Leite Director, Research Finance Dana-Farber Cancer Institute 450 Brookline Avenue Boston, MA 02215 Ph: 617-632-3753 Email: vleite@dfci.harvard.edu Melissa Chammas Senior Director of Financial Operations Dana-Farber Cancer Institute 450 Brookline Avenue, Boston, MA., 02215 Ph: 617-582-8311 Email: Melissa_Chammas@dfci.harvard.edu
Federal Program Airport Improvement Program - 20.106 Compliance requirements Reporting Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Comments on the Finding Recommendation The City agrees with...
Federal Program Airport Improvement Program - 20.106 Compliance requirements Reporting Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Comments on the Finding Recommendation The City agrees with the determination that required annual reports were not submitted to the awarding agency. Action Taken As of the date of this notice, the required reports have been submitted to the awarding agency. One of the projects in question has also undergone the closeout process during the current fiscal year, and the City has confirmed that all required reporting was properly completed for that. In addition, the City Clerk will add a reminder to their calendar in order to ensure that the reporting is completed timely for the upcoming reporting period. All report submissions will be documented and kept on file.
Agency: internal Name of contact person and title: Eric Kool, director of Polk County Community, Family and Youth Services Anticipated completion date: Effective immediately / December 2022 Agency?s response: Concur: We agree with this finding. The Community Family and Youth Services (CFYS) team wil...
Agency: internal Name of contact person and title: Eric Kool, director of Polk County Community, Family and Youth Services Anticipated completion date: Effective immediately / December 2022 Agency?s response: Concur: We agree with this finding. The Community Family and Youth Services (CFYS) team will try to submit reports 5 days earlier than deadline in case there are portal problems. In addition, CFYS will have other personnel and Central Accounting assist in reviewing the data to ensure timeliness
Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was r...
Finding: 2022-034 OMB agrees with this finding and the auditor?s recommendation. We agree with the auditor?s finding that certain agency expenditures were not reported in the proper quarter and that quarterly reports did not reconcile to the state accounting system. However, the federal report was required to be submitted ten days after the close of the period. The state accounting system was not closed by the time the federal reports were required to be submitted. The U.S. Department of Treasury recognized this and directed reporting agencies to correct and revise prior submissions when each subsequent report was submitted. OMB made these revisions as required and all expenditures were reported appropriately as the final Coronavirus Relief Funds reports were submitted. Although the CRF program is completed, in the future the Office of Management and Budget will review existing procedures to take whatever steps are reasonable to ensure federal reports are complete, accurate and reconcile to the state's accounting system. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable. The program is complete.
Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements establ...
Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements established by FSRS?s website. The Block Award, or the federal award which reimburses for meals claimed, will be reported after the meals have been claimed in NDFoods and paid in Peoplesoft. NDDPI will report the payments already made for FY 2023 and will work with our NDIT programmers to allow us to create an auto-generated report from NDFoods that will upload into the FSRS website according to FSRS?s template. To enter expenditure data by month in FSRS, Awardees are encouraged to complete a template to upload the required data. Unfortunately, NDDPI is aware of an issue with this template caused by the need for a 4-digit extension number. The lack of 4-digit zip code extensions with our rural sub-recipients is responsible for throwing this error in the upload. To complete a successful upload, NDDPI will omit any sub-recipients missing the 4-digit zip code extension from the monthly data or template and add them to the report with a manual entry on the website. The Director of CN and the CN Technology Coordinator will work with NDIT to program the needed reports from NDFoods. The Administrative Officer and the Account/Budget Specialist from the Fiscal Management office will be responsible for completing the upload and entering any manual data. After we have a defined set of steps to follow, we will create a written process and edit as needed. Contact Person Linda Schloer, Director, Child Nutrition and Food Distribution Programs Scott Egge, Technology Coordinator, Child Nutrition Kim Vega, Administrative Officer III, Fiscal Management Leon Rauser, Account/Budget Specialist, Fiscal Management Anticipated Completion Date Begin manual process procedure, 04/01/2023, enter sub-recipient data monthly from October 2022 forward until an automated process can be obtained. Autogenerated process date is uncertain, NDDPI will work with NDIT to establish an automated process as soon as IT?s schedule allows and testing is completed.
Finding 2002-004: Reporting Compliance Description: The Distilled Spirits Council of the U.S. is committed to streamlining and standardizing our reporting processes to address the issue of reporting compliance. We are proactively working to with our International Team to develop standards which addr...
Finding 2002-004: Reporting Compliance Description: The Distilled Spirits Council of the U.S. is committed to streamlining and standardizing our reporting processes to address the issue of reporting compliance. We are proactively working to with our International Team to develop standards which address the timeliness of trip reports as well as educate responsible parties of the importance of timely reporting to meet strict reporting deadlines. Anticipated Completion Date: October 1, 2023 Responsible Contact Persons: Name: Kyna Ricks Position: Controller Email: kyna.ricks@distilledspirits.org Phone: 202-682-8869 Name: Robert Maron Position: Vice President, International Trade Email: robert.maron@distilledspirits.org Phone: 202-682-8826
Finding 2022-003: Management indicated they would submit audited financial statements to USDA Rural Development and strengthen controls to ensure that the financial statements are submitted in a timely manner.
Finding 2022-003: Management indicated they would submit audited financial statements to USDA Rural Development and strengthen controls to ensure that the financial statements are submitted in a timely manner.
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding Du...
2022-003 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063; Federal Supplemental Opportunity Grant Program, ALN #84.007; and TEACH Grant Program, ALN #84.379) Summary of Finding During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University has, and will continue, to improve its process for completing Return to Title IV calculations. We have set up additional checks within our newer student software system as well as making sure everyone who works with Return to Title IV is trained according to the Student Financial Aid Handbook. Anticipated Completion Date July 1, 2023
View Audit 37068 Questioned Costs: $1
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Summary of Finding During the audit, it was noted that the University incorrectly reported s...
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Summary of Finding During the audit, it was noted that the University incorrectly reported student enrollment status at changes in enrollment. Due to lapses in communication between departments, in certain instances, the University failed to provide NSLDS with accurate updates to student enrollment statuses, resulting in misrepresentation within the NSLDS system. Name and Title of the Responsible Contact Person(s) Emily R. Meneely, Financial Aid Administrator Corrective Action Plan Summary The University is continuing to improve communication between the Registrar?s office, Financial Aid office, National Student Clearinghouse, and NSLDS with the goal of clear and correct reporting to NSLDS. We will ensure that each of our staff have been trained in enrollment reporting and how National Student Clearinghouse works directly with NSLDS. Anticipated Completion Date July 1, 2023
Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-t...
Contact Person: Amanda Herin Management?s Response: Spartanburg Regional Healthcare System Foundation developed a policy and procedure manual and control system for all federal grant processes. Included in the manual are procedures specific to subaward reporting requirements and entering all first-tier subawards into the FSRS. In addition, Spartanburg Regional Healthcare System Foundation staff with oversight of grant compliance have attended training for federal grant compliance. Completion Date: August 15, 2022
2022-001 Federal Clearinghouse Late Filing Name of Contact Person: Vida Jalali, CFO Corrective Action: BOSS will hire additional staff and complete the audit process within the time period allowed and submit the audit to the clearinghouse in the required time frame. Proposed Completion Date: March 3...
2022-001 Federal Clearinghouse Late Filing Name of Contact Person: Vida Jalali, CFO Corrective Action: BOSS will hire additional staff and complete the audit process within the time period allowed and submit the audit to the clearinghouse in the required time frame. Proposed Completion Date: March 31, 2023
Finding 30235 (2022-001)
Significant Deficiency 2022
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficien...
Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021 Grant Award Number: N/A Compliance Requirements: Reporting Type of Finding: Instance of Noncompliance, Significant Deficiency in Internal Control over Compliance Management?s Response: We concur. Views of Responsible Officials and Corrective Action: With the final rule and final SLFRF compliance and reporting guidance now in place, the City has implemented policies and procedures to ensure the reporting requirements is met. Name of Responsible Person: Jennifer Hennessey, Director of Finance Projected Implementation Date: April 30, 2023
Finding 30231 (2022-002)
Material Weakness 2022
Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requi...
Management?s Views and Corrective Action Plan: Management has implemented a corrective action plan as noted in Financial Statement Finding 2022-001. Merrick, Inc. only received Provider Relief Fund distributions for Period 2 and therefore reporting is complete. If instances arise in the future requiring additional reporting, Merrick, Inc. will implement controls to ensure reported information is accurate prior to submission. / Person Responsible for Correction Action: John Wayne Barker, Executive Director / Completion Date: February 10, 2023.
Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We exp...
Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We expect to be back in compliance by the end of the year 2023.
When an extension is awarded on any grant, the Company will obtain written confirmation of the changes, if any, of reporting due dates to compared to the original Notice of Award.
When an extension is awarded on any grant, the Company will obtain written confirmation of the changes, if any, of reporting due dates to compared to the original Notice of Award.
The Organization will implement clear procedures to consistently record grant expenses ensuring that expenses do not exceed grant revenues. Finance staff will be trained on the procedures.
The Organization will implement clear procedures to consistently record grant expenses ensuring that expenses do not exceed grant revenues. Finance staff will be trained on the procedures.
Michael Fields Agricultural Institute will work with O'Leary & Anick for implementing correct process and record proper cost reports, financial closing procedures, and the SEFA. Contact Person: Shannah Schmitt, MFAI and Kevin O'Leary, O'Leary & Anick. Anticipated date of Completion: December 2023
Michael Fields Agricultural Institute will work with O'Leary & Anick for implementing correct process and record proper cost reports, financial closing procedures, and the SEFA. Contact Person: Shannah Schmitt, MFAI and Kevin O'Leary, O'Leary & Anick. Anticipated date of Completion: December 2023
Finding 30162 (2022-001)
Significant Deficiency 2022
September 14, 2023 Oversight Agency: U.S. Department of Housing and Urban Development The City of Rome, New York respectfully submits the following corrective action plan for the year ended December 31, 2022. Independent Public Accounting Firm: D?Arcangelo & Co., LLP PO Box 4300 Rom...
September 14, 2023 Oversight Agency: U.S. Department of Housing and Urban Development The City of Rome, New York respectfully submits the following corrective action plan for the year ended December 31, 2022. Independent Public Accounting Firm: D?Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2022-01 Reporting under Federal Funding Accountability and Transparency Act (FFATA) Planned Action: The Treasurer will direct all departments with federal awards and subsequent sub-awards to report to the Finance Clerk any application FFATA transmittals on the date or soon after a contract is fully executed and received from the Office of the Corporation Counsel. Further, departments will be directed to initiate all purchase orders requests within one (1) week of receiving fully executed contracts from the Office of the Corporation Counsel. The Treasurer will update the Purchasing policy with the FFATA requirements and mandate timely purchase order requests and FFATA filings. Finance Clerk is to advise the Treasurer as well as applicable department heads of any late purchase order requests creating untimely FFATA filings. Contact Responsible: David C. Nolan, Treasurer Anticipated Completion Date: November 15, 2023
Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance ...
Finding 2022-002:COVID-19 Education Stabilization Fund, CFDA 84.425D U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4425 Type of Finding: Internal Control Over Compliance (significant deficiency) and Compliance (noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to ensure compliance with federal program reporting requirements. Action Taken: The district will strength its internal control to ensure that all reporting requirements are met in a timely manner. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1
Finding 30157 (2022-001)
Material Weakness 2022
Report will be filed as required.
Report will be filed as required.
Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 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 77...
Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 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 December 6, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2022 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: October 26, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jenny Herschell, Business Manager/Board Clerk, at (785) 597-5138. Sincerely Unified School District #343
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