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Corrective Action Plans

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Congregation Khal Chasidei Skwere
NY
Reporting
Planned Corrective Action Plan: The audit report was issued late due to the Covid-19 Pandemic that affected tri-state area within the United States of America - in particular New York State. Most of our staff were under direct orders from the Federal Government and local Municipal orders to remain a...
Planned Corrective Action Plan: The audit report was issued late due to the Covid-19 Pandemic that affected tri-state area within the United States of America - in particular New York State. Most of our staff were under direct orders from the Federal Government and local Municipal orders to remain at home and quarantine for months. As such, the entire school along with its office staff were unable to gather the documents and communicate with the auditor in a timely manner. Although we have committed to having the audit to be submitted on March 31, 2023, we had a bookkeeping shortage and could not submit it timely. However, we switched to a new accounting firm who is assisting us in meeting deadlines. The Management is confident that in the future, audit reports will be issued timely the same way they have been in the past. Currently, management is working on and expects to complete the fiscal year ended June 30, 2023 audit to be submitted by March 31, 2024.
View Audit 47266
Finding 44068 (2022-001)
Significant Deficiency 2022
Alaska Railroad Corporation
AK
Reporting § 200.303 § 200.502 § 200.510
Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022?001 Inaccurate SEFA reporting Responsible Official: Michelle Maddox, CFO Corrective Action Plan: Management will implement additional controls to ensure the completeness and accuracy of amounts reported for expenditures of th...
Corrective Action Plan For the Year Ended December 31, 2022 Finding: 2022?001 Inaccurate SEFA reporting Responsible Official: Michelle Maddox, CFO Corrective Action Plan: Management will implement additional controls to ensure the completeness and accuracy of amounts reported for expenditures of the Federal Transit Administration grants in the schedule of federal awards. These additional controls include the annual review of new implementation guides. Anticipated Completion Date: December 31, 2023
View Audit 41763
Finding 44059 (2022-004)
Material Weakness 2022
Fairfield Township School District
NJ
Questioned Costs Cash Management Reporting
*AMR/ACFR Finding # *Finding (Condition) *Recommendation *Method of Implementation Person Responsible for Completion Date 2022-004 The reimbursement requests, final reports, specific charges and approved budget amendments / appropriations were not always supported by or in agreement with School D...
*AMR/ACFR Finding # *Finding (Condition) *Recommendation *Method of Implementation Person Responsible for Completion Date 2022-004 The reimbursement requests, final reports, specific charges and approved budget amendments / appropriations were not always supported by or in agreement with School District workpapers. The School District should maintain records that agree to submitted reimbursement requests, final reports, approved or amended budget appropriations, and identify specific charges. Better records and communication within the district and school office will occur to ensure proper record keeping Superintendent School Business Admin School Admin. Ongoing
View Audit 48291
Finding 44055 (2022-002)
Significant Deficiency 2022
American Samoa Community College
AS
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: Official Withdrawals: Financial Aid Counselors are responsible for the Identification of Official Withdrawals through the Attendance Pattern Comparison Report (APCR), which is run every Monday (or next business day). Each Counselor (control #1) is responsible for the performance of the R2T4 form for their respective students and forward to the designated Counselor (control #2) to ensure accuracy and completion. Control #2 is responsible to manually input the calculations into Datatel and ensure adjustments, if any, are processed and returned via COD. This action is to be completed and included in the next scheduled batch closure or no later than 45 days from the date of withdrawal. Unofficial Withdrawals: After final grades have been posted at the end of each session or semester, each counselor will review their respective students through student transcript, identify those with ?zero credits earned? and determine last date of attendance. Official Withdrawal procedures will then be performed. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS by the Financial Aid Coordinator (with FA Officer as alternate) within 45 days. Anticipated completion of the corrective action is expected by June 2023.
View Audit 47493
Finding 44052 (2022-003)
Significant Deficiency 2022
American Samoa Community College
AS
Student Financial Aid Reporting Subrecipient Monitoring
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...
Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Counselor III (control #2) is assigned to monitor and spot check the status updates on NSLDS after the 25th of every month to internally audit the submissions. The policy will ensure all student changes in status are identified, updated and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as responsibilities and consequences of inaccurate reporting. Controls (#1 and #2) shall be included accordingly in the job descriptions of the Financial Aid Coordinator and Counselor III as well as the Financial Aid Standard Operating Procedures for consistency in compliance and reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. Anticipated completion of the corrective action is expected by June 2023.
View Audit 47493
Finding 44051 (2022-005)
Significant Deficiency 2022
American Samoa Community College
AS
Reporting Significant Deficiency
Contact Person(s): Elsie Lesa, Finance Officer Sonny Leomiti, Vice President of Administration and Finance Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: Controls a...
Contact Person(s): Elsie Lesa, Finance Officer Sonny Leomiti, Vice President of Administration and Finance Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: Controls are in place for the Finance Division to ensure the timely submission of required financial reports for grant programs. The Finance Division will review and strengthen its processes and controls to ensure that the reconciliations of account balances are done on a timely basis to make sure that the expenses reported in the annual reports are accurate. A timeline of required reports will be provided by the Finance Officer to the Assistant Finance Officer and Accountants to follow and ensure that reports are submitted in a timely manner. Anticipated completion of the corrective action is expected by September 2023.
View Audit 47493
Finding 44050 (2022-005)
Material Weakness 2022
Elementary School District 159
IL
Reporting Questioned Costs
CONDITION: The quarterly expenditure reports tested were not submitted to ISBE in a timely manner (ARP ESSER). Plan: The Office of the CSBO, in concert with the Board of Education, will take steps to ensure that reports are submitted in a timely manner.
CONDITION: The quarterly expenditure reports tested were not submitted to ISBE in a timely manner (ARP ESSER). Plan: The Office of the CSBO, in concert with the Board of Education, will take steps to ensure that reports are submitted in a timely manner.
View Audit 46746
Finding 44049 (2022-004)
Material Weakness 2022
Elementary School District 159
IL
Reporting Questioned Costs
CONDITION: The quarterly expenditure reports tested were not submitted to ISBE in a timely manner (ESSER II). Plan: The Office of the CSBO, in concert with the Board of Education, will take steps to ensure that reports are submitted in a timely manner.
CONDITION: The quarterly expenditure reports tested were not submitted to ISBE in a timely manner (ESSER II). Plan: The Office of the CSBO, in concert with the Board of Education, will take steps to ensure that reports are submitted in a timely manner.
View Audit 46746
Finding 44046 (2022-003)
Material Weakness 2022
Elementary School District 159
IL
Reporting Questioned Costs
CONDITION: The quarterly expenditure reports tested were not submitted to ISBE in a timely manner (Title I). Plan: The Office of the CSBO, in concert with the Board of Education, will take steps to ensure that reports are submitted in a timely manner.
CONDITION: The quarterly expenditure reports tested were not submitted to ISBE in a timely manner (Title I). Plan: The Office of the CSBO, in concert with the Board of Education, will take steps to ensure that reports are submitted in a timely manner.
View Audit 46746
Flagstaff Housing Corporation - Clark Homes
AZ
Questioned Costs Internal Control / Segregation of Duties Cash Management
Flagstaff Housing Corporation ? Clark Homes CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 U.S. Department of Housing and Urban Development Flagstaff Housing Corporation - Clark Homes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2...
Flagstaff Housing Corporation ? Clark Homes CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 U.S. Department of Housing and Urban Development Flagstaff Housing Corporation - Clark Homes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Residual Receipts and Surplus Cash Deposit Recommendation: Recommend that Project Management compute surplus cash on an annual basis and make full deposit within 90 days as required by regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: An additional deposit will be made to the Residual Receipts account to correct the shortfall by March 1, 2023. Additional control measures have been added to ensure timely and accurate future deposits. Name(s) of the contact person(s) responsible for corrective action: Kurt Aldinger Planned completion date for corrective action plan: On going If the Department of Housing and Urban Development (HUD) has questions regarding this plan, please call Kurt Aldinger at 928-213-2736.
View Audit 38453 Questioned Costs: $1
Finding 44022 (2022-001)
Material Weakness 2022
Southeastern Arizona Behavioral Health Services, Inc.
AZ
Reporting Questioned Costs Material Weakness § 200.512 § 200.516
Southeastern Arizona Behavioral Health Services, Inc. (SEABHS) became part of the La Frontera family of companies as of 10/01/2019. Effective with fiscal year ended September 30, 2021, SEABHS has filed the required Single Audit report as part of their annual audit cycle. Michael Prudence, EVP/CFO an...
Southeastern Arizona Behavioral Health Services, Inc. (SEABHS) became part of the La Frontera family of companies as of 10/01/2019. Effective with fiscal year ended September 30, 2021, SEABHS has filed the required Single Audit report as part of their annual audit cycle. Michael Prudence, EVP/CFO and Connie Prince, Director of Finance, are currently in discussions with the Department of Housing and Urban Development to determine the appropriate approach to filing the audit for the fiscal year ended September 30, 2020 and expects to have a resolution reached by June 2024. SEABHS will continue to file their single audit if the required filing thresholds are met.
View Audit 52636
City of Eufaula
OK
Reporting
In conjunction with our FY21-22 annual audit, please see the City?s corrective action plan below: The City will submit the required Federal Financial Reports according to grant agreement timeliness. The City has made a note of the reporting requirements so that any future participation in the Bureau...
In conjunction with our FY21-22 annual audit, please see the City?s corrective action plan below: The City will submit the required Federal Financial Reports according to grant agreement timeliness. The City has made a note of the reporting requirements so that any future participation in the Bureau of Reclamation grant program will allow us to submit timely financial reports.
View Audit 52426
The Extension, Inc.
GA
Reporting
REPORTING Contact Person Responsible for the Corrective Action Plan: Stephanie Glover, Director of Administration Corrective Action Plan: We will meet all reporting requirements with grant agreements going forward. Anticipated Completion Date: December 15, 2022
REPORTING Contact Person Responsible for the Corrective Action Plan: Stephanie Glover, Director of Administration Corrective Action Plan: We will meet all reporting requirements with grant agreements going forward. Anticipated Completion Date: December 15, 2022
View Audit 51519
Wiyot Tribe
CA
Reporting Subrecipient Monitoring
2022-001 ? Financial Close and Reporting (Material Weakness in Internal Control Over Financial Reporting) - Repeated (Prior Year Finding 2021-001) Management Response: The Tribe has continued to develop the fiscal department by hiring three employees (two full-time and one part-time for the fiscal d...
2022-001 ? Financial Close and Reporting (Material Weakness in Internal Control Over Financial Reporting) - Repeated (Prior Year Finding 2021-001) Management Response: The Tribe has continued to develop the fiscal department by hiring three employees (two full-time and one part-time for the fiscal department. The new employees completed accounting courses conducted by professional entities in the field of governmental and tribal fund accounting such as the GFOA, NAFOA, Moss Adams, and Oklahoma State University. The Tribe has continued to retain the services of a CPA consultant to train and assist them as needed. The Tribe has budgeted for an increase in indirect funding in discussion with the BIA's indirect cost services and implemented a process for budgeting. The Tribe has implemented an online grant management system (CGMS) to document and monitor all the approved grants more accurately. The Tribe conducted a quarterly review for the stale checks in compliance with the Tribe fiscal policy to void outstanding checks over 90 days regularly. The fiscal department created a new GL account as "Unclaimed Property" to record the voided outstanding checks. The fiscal department created new procedures and updated the existing ones such as the Accounts Payable and Cash Handling procedures. The fiscal department created new forms for check requests, drawdowns, invoice requests, and transfer requests which created more control and supervision over the expenditures and grant management by adding and requesting more information such as award number, effective date, indirect calculation, budgets, balance for grants, etc. Another activity conducted by the fiscal department to ensure the accuracy of transactions is to reconcile accounts on a monthly basis. The fiscal department created a monthly binder for the Wiyot Tribe's monthly Council Meeting that consists of 16 different sections including but not limited to financial statements, Bank Reconciliations for all accounts, Journal Vouchers, AP reports, AR reports, drawdowns, and invoice requests. This cumulative monthly report is accompanied by a Month-end Closing form in which all the fiscal activities are listed according to the performer, date of performance, and status of the activities. This form is signed by the Fiscal staff, fiscal manager, and Tribal administrator and presented to the Council members and the Tribal Treasurer for review and approval. This form helps to indicate the accuracy of the attached fiscal reports and assure the Council that the required activities were performed by the fiscal department. The month-end closing report will assist the fiscal department in performing account reconciliation in a timely manner throughout the year rather than the year-end closeout. Another activity conducted by the fiscal department to address this finding was reviving the accounts receivable of the Tribe. The new form for invoice requests was created and applied for all departments to use. This form helps to accumulate all the payments for different services conducted by the Tribal departments for outside customers, which increases internal control and diminishes the risk of fraud. The drawdown process is also moved to the AR rather than journal vouchers which helps the Departments to trace their awards' financial activities with more accuracy and enables the fiscal to perform its financial activities regarding grant management including indirect cost calculation and expenditure/revenue recording precisely and correctly. To fix the issue with the 941 reports, the Tribe will provide a procedure regarding the production and submission of 941 reports for each quarter that specifies assigned duties for each involved employee. These reports will be included in the month-end closing form submitted to the Council and the Treasurer in each quarter which will help to oversee the procedure and ensure its completion for each quarter. Anticipated Completion Date: 12/31/2023 Responsible Party: Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager
View Audit 45054
Finding 43987 (2022-002)
Significant Deficiency 2022
Nourish Colorado
CO
Reporting § 200.303
To address the problem and avoid future lapses, we'll take the following steps: Clear Reporting Policies: We'll create straightforward rules for submitting financial reports, like the SF-425, on time and accurately. These policies will outline deadlines, roles, and why accuracy matters. Reporting Sc...
To address the problem and avoid future lapses, we'll take the following steps: Clear Reporting Policies: We'll create straightforward rules for submitting financial reports, like the SF-425, on time and accurately. These policies will outline deadlines, roles, and why accuracy matters. Reporting Schedule: We'll make a calendar that shows when different reports are due. Everyone will know when reports are expected. Who's Responsible? We'll assign specific people to handle each report. They will be responsible for ensuring reports are correct and sent on time. Manager Check: Before sending a report, it will get checked by a manager or a designated person to make sure it's accurate and follows the rules. Training: We'll offer training for those who prepare reports to make sure they know what to do and why it's important. Watch and Fix: We'll set up a system to keep an eye on report deadlines and compliance. If there are issues or delays, we'll act quickly to fix them. Record Everything: We'll keep records of all reports, their preparation, review, approval, and submission. This helps us keep track and prove we're following the rules. By following these steps, we'll ensure that our financial and special reports are always submitted on time and accurately. This will help us stay in compliance with reporting requirements. We'll review and update this plan regularly to make sure our reporting process keeps improving and stays compliant with reporting rules.
View Audit 45053
Finding 43983 (2022-004)
Significant Deficiency 2022
Housing Authority of the City of Meriden
CT
HUD Housing Programs Reporting Significant Deficiency
Finding No. 2022-004 Authority?s Response and Corrective Action Plan The Authority is participating in a Corrective Action process with the Hartford Field Office regarding the HUD Compliance Review and resulting SEMAP Troubled Status. The Authority has engaged Imagineers, Inc. to oversee its Section...
Finding No. 2022-004 Authority?s Response and Corrective Action Plan The Authority is participating in a Corrective Action process with the Hartford Field Office regarding the HUD Compliance Review and resulting SEMAP Troubled Status. The Authority has engaged Imagineers, Inc. to oversee its Section 8 Program. Imagineers has been working diligently with the Field Office and will be responsible for the FY2023 SEMAP, its protocols and compliance. Person Responsible for Corrective Action Contact; Robert Cappelletti, Executive Director, rcappelletti@meriden-ha.com
View Audit 45052
Finding 43969 (2022-001)
Significant Deficiency 2022
Goodwill Industries, Inc. / Easter Seals Minnesota
MN
Questioned Costs Allowable Costs / Cost Principles Reporting
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: Federally funded employees had some of their pay allocated improperly, within UKG, and not in accordance with the policy ...
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: Federally funded employees had some of their pay allocated improperly, within UKG, and not in accordance with the policy established. This was not a deficiency in time and effort reporting. Responsible Individuals: Grant Accountants ? (Wendy DeWell, Tiffany Husbands, Lori Hall), Payroll Department and HR. Corrective Action Plan: The Federal employee?s allocation issue has been identified and systems are in place to avoid this occurrence in the future. Anticipated Completion Date: This was corrected in August 2022, when system updates were put in place.
View Audit 48375
Finding 43968 (2022-001)
Significant Deficiency 2022
Lutheran Social Services of Central Ohio Lansing Housing, Inc.
OH
HUD Housing Programs Procurement, Suspension & Debarment Reporting
RE: Lutheran Social Services of Central Ohio Lansing Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. ...
RE: Lutheran Social Services of Central Ohio Lansing Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $9,718 into residual receipts on September 27, 2022.
View Audit 45892
Finding 43964 (2022-002)
Significant Deficiency 2022
Cornerstone Montgomery, Inc.
MD
Questioned Costs Reporting Significant Deficiency § 200.303
2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...
2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process of more comprehensive review of program requirements will be put in place. Name of the contact person responsible for corrective action: Lisa Katz, Program Manager Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.
View Audit 44279
Finding 43963 (2022-001)
Significant Deficiency 2022
Cornerstone Montgomery, Inc.
MD
Questioned Costs Allowable Costs / Cost Principles Reporting
Department of Health and Human Services 2022-001 COVID-19 Certified Community Behavioral Health Clinic Expansion Program ? Assistance Listing Number 93.829 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review per...
Department of Health and Human Services 2022-001 COVID-19 Certified Community Behavioral Health Clinic Expansion Program ? Assistance Listing Number 93.829 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review performed over the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are in the process of re-evaluating the reporting process to ensure documentation is maintained to support the reporting requirements. Name of the contact person responsible for corrective action: Lisa Katz, Chief Program Officer Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.
View Audit 44279
Finding 43962 (2022-001)
Significant Deficiency 2022
Honestly, INC
OK
Subrecipient Monitoring Questioned Costs Reporting
CORRECTIVE ACTION PLAN FOR AUDIT FINDING FEDERAL PROGRAM Teenage Pregnancy Prevention Program - ALN 93.297 FINDING #2022-001 Federal Funding Accountability and Transparency Act Reporting TYPE OF FINDING Compliance finding (Reporting) and Internal Control Over Compliance FINDING SUMMARY Thrive did n...
CORRECTIVE ACTION PLAN FOR AUDIT FINDING FEDERAL PROGRAM Teenage Pregnancy Prevention Program - ALN 93.297 FINDING #2022-001 Federal Funding Accountability and Transparency Act Reporting TYPE OF FINDING Compliance finding (Reporting) and Internal Control Over Compliance FINDING SUMMARY Thrive did not report one subrecipient as required by the Federal Funding Accountability and Transparency Act due to the subrecipient experiencing difficulty in receiving their UEI through SAM.gov. The subaward was issued in anticipation of the subrecipient receiving their UEI imminently. CORRECTIVE ACTION TAKEN Thrive updated the Financial Manual policy language in Section 12 -Subrecipient Financial Monitoring stating that a potential subrecipient receiving an award exceeding the FFATA reporting threshold must submit their UEI number prior to a subaward being issued. COMPLETION DATE Updated policy language finalized and approved by February 28, 2023 RESPONSIBLE PARTY Katherine Keith, Director of Finance and Administration
View Audit 44278
Finding 43961 (2022-001)
Significant Deficiency 2022
Seward County Community College
KS
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconcil...
2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconciled before being posted or submitted. Action Taken: Starting July 7, 2022, the Accounts Payable Clerk reviews HEERF expense invoices that were expended during the quarter. The invoices are compared against the general ledger to verify that all expenses are accounted for in the correct quarter. The Dean of Finance or VP of Business Affairs reconciles the quarterly reports to the general ledger to verify that expenses reported match the general ledger. The Accounts Payable Clerk and the VP of Business Affairs have calendar notifications set to make sure that reports are submitted timely.
View Audit 44270
Finding 43954 (2022-004)
Material Weakness 2022
Harvey Public School District 152
IL
Questioned Costs Cash Management Reporting
Condition The District could not provide support for requested monthly claims. Plan The District will ensure that supporting counts for each month are retained. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Response The District exper...
Condition The District could not provide support for requested monthly claims. Plan The District will ensure that supporting counts for each month are retained. Anticipated Date of Completion 6/30/23. Name of Contact Person Lela Bridges, Interim Superintendent. Management Response The District experienced turnover for key employees within the grant reporting process and is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 53487
Finding 43943 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of La Joya
TX
HUD Housing Programs Reporting
The Housing Authority has a process of having mail opened by the front desk clerk. After opening mail, the receipts or invoices are matched with the statements. The statements are reviewed by the Administrative Assistant. The Deputy Director or Director enters the payment once the documentation has ...
The Housing Authority has a process of having mail opened by the front desk clerk. After opening mail, the receipts or invoices are matched with the statements. The statements are reviewed by the Administrative Assistant. The Deputy Director or Director enters the payment once the documentation has been reviewed again. The Deputy Director or Director creates the check and attach the documentation to the check. The check is then signed according to the resolution for signing checks as submitted to the bank. All Housing Assistance Payments to landlords or tenants for utility reimbursement payments only require one signature. The checks are prepared by the Administrative Assistant and signed by the Deputy Director, Director, Chairman or other authorized signer. This was put in place on the 20th of October 2022.
View Audit 52553
Finding 43934 (2022-002)
Significant Deficiency 2022
West Michigan Regional Medical Consortium
MI
Allowable Costs / Cost Principles Reporting Significant Deficiency
West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2022 Organization Contact Person: Jerry Evan...
West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2022 Organization Contact Person: Jerry Evans, MD; Medical Director The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2022-001 - Material Weakness Recommendation: The Organization should implement an additional procedure to ensure that all subrecipient activity recognized in a given year accurately represent the activity of the organization. Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. Finding - Federal audit Finding 2022-002 - Significant Deficiency Recommendation: West MI Regional Medical Consortium currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
View Audit 51743
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