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Corrective Action Plans

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Louisville Voa Elderly Housing, Inc. (south Oaks Senior Housing)
LA
Reporting Questioned Costs
Finding Reference Number: 2022-002 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 security deposit deficiency was funded on March 4, 2022 in the amount of $2,438. Management wi...
Finding Reference Number: 2022-002 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 security deposit deficiency was funded on March 4, 2022 in the amount of $2,438. Management will ensure that the security deposits are properly funded in the future. Completion Date: March 4, 2022
View Audit 42469
Louisville Voa Elderly Housing, Inc. (south Oaks Senior Housing)
LA
Reporting Questioned Costs
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 replacement reserve deficiency will be funded on in the amount of $10,480. Management will ens...
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 replacement reserve deficiency will be funded on in the amount of $10,480. Management will ensure that the replacement reserve deposits are made on a timely basis in the future Completion Date: September 8, 2022
View Audit 42469
Finding 49578 (2022-004)
Material Weakness 2022
Catholic Charities of the Rio Grande Valley
TX
Reporting § 200.512
Proposed Corrective Action: To address matters proactively, Management has implemented several protocols to ensure proper supporting documentation along with a standard filing system has been implemented. Management has also hired consultants to provide oversight to make sure the manner in which f...
Proposed Corrective Action: To address matters proactively, Management has implemented several protocols to ensure proper supporting documentation along with a standard filing system has been implemented. Management has also hired consultants to provide oversight to make sure the manner in which financial accountability complies with awards. ?Additional staff members have been hired in order to assist current employee to review all case files on clients submitted by caseworkers prior to submission for approval of payments on client?s behalf are issued. ?Additional staff has been hired to assist in solely processing check issued payments to insure all are processed on a timely basis along with sufficiently reviewing proper coding is used for all payments issued. ?To better organize all documents a standard filing system has been implanted in order to ensure all documents can be easily located. ?Consultants have been hired to assist with the oversight of financials in order to make sure financial reports are provided on a timely basis. ?A tool currently in the accounting system used to manage financials will be used to create projects related to individual grants. This tool will be used to assist with tracking the individual grant activity.
View Audit 42383
Finding 49559 (2022-002)
Material Weakness 2022
South Limestone Hospital District D/b/a Limestone Medical Center
TX
Questioned Costs Reporting Internal Control / Segregation of Duties
We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete ...
We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Larry Price, CEO, will be responsible to ensure this is accomplished. The District had enough expenditures for Period 2 and 3 funding received so that no lost revenues were utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2023.
View Audit 42405
Finding 49535 (2022-001)
Material Weakness 2022
South Nassau Communities Hospital and Subsidiaries
NY
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Finding 2022-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 Program Name: COVID-19 ? Provider Relief Fund Grantor: Department of Health and Human S...
Finding 2022-001 ? Reporting Internal control deficiency and noncompliance over the calculation of lost revenues attributable to Coronavirus Identification of the federal program: Assistance Listing Number 93.498 Program Name: COVID-19 ? Provider Relief Fund Grantor: Department of Health and Human Services (HHS) Federal award identification number: Not Applicable Views of responsible officials and planned corrective actions: Management agrees with the finding. Management will develop internal controls to review and approve supporting documentation and calculations of lost revenues attributable to Coronavirus prior to future Portal submissions, where applicable. The error noted understated lost revenues in the Portal submissions by approximately $38 million and, as a result, will not result in a refund of funds to HRSA. In future reporting periods, management will add an additional layer of review focused on the detailed calculations prior to Portal submissions, where applicable. All stages of review will be formally documented via sign-offs by the appropriate members of management before the lost revenues are entered into future reporting Portal submissions. Management has contacted HRSA directly to inform them of the reporting errors and awaits next steps to address remediation as no Period 5 Portal submission is required. Management intends to revise their Period 3 and 4 lost revenue amounts to be in line with revised calculations. Contact person: John Pohlman Expected Completion Date: September 30, 2023
View Audit 46800
Finding 49534 (2022-009)
Significant Deficiency 2022
County of Kern
CA
Questioned Costs Allowable Costs / Cost Principles Reporting
Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Expla...
Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County to work with department to provide training over understanding the grant agreement. As well as further reviewing the programs that received COVID funding when compiling the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller?s Office is working with departments to improve SEFA reporting and has recommended individuals who work with grants to attend annual cost principles training. Name(s) of the contact person(s) responsible for corrective action: Aimee Espinoza, Auditor-Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2023
View Audit 43375
Finding 49533 (2022-008)
Material Weakness 2022
County of Kern
CA
Reporting
Material Weakness in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County and department to develop training over understanding the grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...
Material Weakness in Internal Control over Compliance, Other Matters Recommendation: CLA recommends the County and department to develop training over understanding the grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller?s Office is working with departments to improve SEFA reporting and has recommended individuals who work with grants to attend annual cost principles training. Name(s) of the contact person(s) responsible for corrective action: Aimee Espinoza, Auditor-Controller and Tarrah Shockley, Division Chief. Planned completion date for corrective action plan: June 30, 2023
View Audit 43375
Finding 49532 (2022-001)
Material Weakness 2022
Indiana University Health, Inc. and Subsidiaries
IN
Matching / Level of Effort / Earmarking Questioned Costs Allowable Costs / Cost Principles
IU Health designed and implemented internal controls over the allowability of expenses and amounts submitted in the HRSA and ARP reports. These internal controls were precise enough to ensure that the submissions were compliant with HRSA reporting guidance. In fact, IU Health reached out directly to...
IU Health designed and implemented internal controls over the allowability of expenses and amounts submitted in the HRSA and ARP reports. These internal controls were precise enough to ensure that the submissions were compliant with HRSA reporting guidance. In fact, IU Health reached out directly to HRSA to confirm the appropriateness of its election. IU Health remained consistent in utilizing the annual budget as a basis for lost revenue past 2020. As inferred from the annual budget approval date threshold of March 27, 2020, our 2021 and 2022 budgets were prepared using prepandemic years as a baseline expectation. IU Health also conversed directly with HRSA wherein a representative confirmed our use of option 2 as appropriate for Period 3 and beyond, because, according to the representative, the intention of the written regulation did not literally mean budget approval for years past 2020 to have occurred prior to March 27, 2020. As our annual budgets were already naturally materially in line with our long-range plan that was approved in December of 2019, it seemed we were adhering to the spirit of the guidelines set forth. For future periods, IU Health will elect option 3 for lost revenue. Contact Person(s) Responsible for Corrective Action: David Burton Anticipated Completion Date: Effective for Period 5 deadline of September 30, 2023
View Audit 43374
Finding 49530 (2022-004)
Material Weakness 2022
Western Michigan University
MI
Matching / Level of Effort / Earmarking Questioned Costs Material Weakness § 200.328 § 200.329
Finding Number: 2022-004 Condition: The University did not file accurate and timely reports throughout the fiscal year. Planned Corrective Action: 1. The 9/30/21 HEERF institutional report was posted on the University?s website 10 days late. This was due to the staff member responsible going out...
Finding Number: 2022-004 Condition: The University did not file accurate and timely reports throughout the fiscal year. Planned Corrective Action: 1. The 9/30/21 HEERF institutional report was posted on the University?s website 10 days late. This was due to the staff member responsible going out on medical leave and miscommunication within the area on required filings. There were no additional quarterly reports to be filed so no further controls were put in place for this reporting. The annual report was filed timely. 2. The 9/30/21 institutional report has been removed from the University website as it indicated a duplicate expense that was reported on the 6/30/21 quarterly report. The 06/30/21 report has been marked as the final institutional report. 3. The Student Financial Aid (SFA) office agrees that the March 31, 2022, student website report did not include language regarding eligible students, and the reported student count was incorrect. SFA will amend the March 31, 2022, quarterly student report to reflect the correct number, add language regarding eligible students, and send the correction to the appointed HEERF email address by June 1, 2023. The Associate Director of Compliance and Training will perform a secondary review of any future reports to ensure the completeness and accuracy of the information. 4. The Student Financial Aid (SFA) office agrees that the 2021 annual report included the incorrect number of part-time graduate students who received an award, impacting the total number of students reported. The error was due to incorrectly inputting the information from the supporting data onto the annual report. SFA will amend the 2021 annual report by correcting the number of part-time graduate students by March 24, 2023. The Associate Director of Compliance and Training will perform a secondary review of the data on the annual report and compare it with the supporting documentation. 5. As indicated in the report, the University did comply with earmarking requirements. However, the categories used to report the expenditures on the 12/31/21 annual report were not the specific earmarked categories. The 12/31/21 annual report filed through the Department of Education website has just recently been made active again and the University will make necessary category reporting corrections. As the 12/31/21 annual report was the final report for institutional expenses no additional actions are required. Contact person responsible for corrective action: Colleen Scarff, Assoc VP for Business and Finance and Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 3/24/23
View Audit 47967
Finding 49521 (2022-005)
Significant Deficiency 2022
Western Michigan University
MI
Student Financial Aid Eligibility Reporting
Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were impr...
Finding Number: 2022-005 Condition: The University improperly reported the students that withdrew within the COD System as a result of the COVID-19 national emergency. Planned Corrective Action: The Student Financial Aid (SFA) office agrees with the finding that certain withdrawn students were improperly reported in COD because of the COVID-19 national emergency. SFA evaluated its R2T4 procedures and strengthened its internal controls by discontinuing the practice of automatically adding the COVID indicator to students who withdrew. Contact person responsible for corrective action: Lana Greaves, Senior Associate Director, Student Financial Services Anticipated Completion Date: 4/15/2023
View Audit 47967
Fordham University
NY
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
The accurate reporting of campus-level OPEID is required by federal regulation for Title IV students, and although the reporting provides data on Title IV programs, it does not prompt repayment on loans or have any impact on a student's federal aid eligibility. Pursuant to a root-cause analysis cond...
The accurate reporting of campus-level OPEID is required by federal regulation for Title IV students, and although the reporting provides data on Title IV programs, it does not prompt repayment on loans or have any impact on a student's federal aid eligibility. Pursuant to a root-cause analysis conducted by the University, it was determined (and ultimately acknowledged) by the servicer that it had failed to follow established protocols prior to transmitting this information to NSLDS, which led to this finding. The information provided by the University was accurate and consistent with the methodology we use regularly to transmit information to this servicer. The U.S. Department of Education requires independent compliance audits for third-party servicers that help colleges and universities administer Title IV programs and, as part of our on-going due diligence, we reviewed the attestation opinion issued by the independent auditor, who noted no issues with respect to this particular compliance requirement or the servicer?s ability to comply with it. The University has discussed with the third-party servicer its process for submitting Campus-Level information to the NSLDS, and changes are being made by the servicer to ensure its own compliance with the methodology for transmitting data to the NSLDS. The University is also undertaking a detailed review of this servicer?s performance to mitigate the risk of recurrence.
View Audit 45944
Finding 48993 (2022-002)
Significant Deficiency 2022
China Digital Times
CA
Subrecipient Monitoring Reporting Questioned Costs § 200.510
Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that an internal SEFA is prepared and reconciled on a quarterly basis, at a minimum. Management will review and approve all reconciliations.
Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that an internal SEFA is prepared and reconciled on a quarterly basis, at a minimum. Management will review and approve all reconciliations.
View Audit 49301
Finding 48992 (2022-001)
Significant Deficiency 2022
China Digital Times
CA
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures a...
Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures are also being implemented to tighten the information flow between management and the accounting team to streamline all aspects of the coding, data entry, and billing process.
View Audit 49301
Finding 48950 (2022-001)
Material Weakness 2022
Community Council of Greater Dallas
TX
Allowable Costs / Cost Principles Cash Management Material Weakness
Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If req...
Finding 2022-001: Allowable costs - material weakness in internal controls over compliance and compliance finding- timesheet and GL mismatch. CCGD will perform an audit of the existing setup of its HRIS-PayCom system to determine what is causing the mismatch between timesheets and payroll GL. If required, CCGD will re-implement PayCom with the required setup or change vendors to assure that all internal control requirements are addressed. This action will be followed by a quarterly audit of timesheets and payroll GL to ensure that there are no more mismatches. Additionally, management will perform a time study audit on a quarterly basis to ensure that individual performances comply.
View Audit 47350
Finding 48940 (2022-002)
Significant Deficiency 2022
Belhaven University
MS
Student Financial Aid Questioned Costs Special Tests & Provisions
Audit Period: Year Ended June 30, 2022 Audit Finding#: 2022-002 Management?s planned corrective action is: Belhaven University?s Registrar?s Office is reviewing the National Student Loan Data Systems (NSLDS) enrollment reporting guide, receiving annual training on updates, and amending reporting pr...
Audit Period: Year Ended June 30, 2022 Audit Finding#: 2022-002 Management?s planned corrective action is: Belhaven University?s Registrar?s Office is reviewing the National Student Loan Data Systems (NSLDS) enrollment reporting guide, receiving annual training on updates, and amending reporting procedures as needed. Any revisions will be reviewed by Student Financial Services Office to ensure compliance with updated financial aid policy and procedures. Responsible Official: Lee Craig, Registrar Estimated Completion Date: As soon as possible but no later than December 16, 2022
View Audit 42168
Finding 48935 (2022-006)
Material Weakness 2022
Crawfordsville Community School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Reporting for ESSER. After this review, we will implement a system to ensure that all reports are properly reviewed and have the adequate supporting documentation kept on file. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.
View Audit 49435
Wyandot, Inc.
KS
Reporting Procurement, Suspension & Debarment § 200.512
Finding 2022-002; Finding: The single audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period.; Corrective Actions Taken or Planned: In hindsight, following the completion of the FY21 audit, our auditor advised there a...
Finding 2022-002; Finding: The single audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period.; Corrective Actions Taken or Planned: In hindsight, following the completion of the FY21 audit, our auditor advised there appeared to be an issued with the Federal Clearinghouse (FAC) system upload. The auditor could see Wyandot's audit report in the completed section of the FAC website and the archive version however when they viewed the area of the website to find audit information and search for submitted DCFs/audits for Wyandot, the list retrieved didn't show an audit for 6/30/21. Going forward, the Chief Financial Officer, Deb Maiwald, will partner with the audit firm to monitor and confirm that the entire series of confirmation emails are received from the FAC. The anticipated completion date is 3/31/23.
View Audit 49164
Finding 48891 (2022-002)
Significant Deficiency 2022
Wake County, North Carolina
NC
Allowable Costs / Cost Principles Reporting Cash Management
Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and ...
Finding 2022-002, Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles; Temporary Assistance for Needy Families Cluster (TANF), Assistance Listing Number 93.558, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. John H. Chafee Foster Care Program for Successful Transition to Adulthood (Chafee Foster Care), Assistance Listing Number 93.674, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Service. Recommendation: The County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: Every effort is made to ensure that Daysheet entries match with time claimed, the different deadline submissions for each, sometimes mean that one must be approved before the other is entered in its entirety. In these instances, we may not have been able to compare the timesheet with the full scope of Daysheet entries prior to the timesheet submission being due. Employees track time by service code in 5-minute increments. The department section will review Daysheet entry timeline expectations with social workers and ensure entries are reviewed against timesheet entries before submitting for final approval; follow up with social workers regarding any discrepancies noted and closely monitor all future transactions. Proposed Completion Date: The Corrective Action will be immediately implemented in response to the auditors? recommendations. Contact Person: Patricia Pritchett, Department Budget Manager
View Audit 49163
Finding 48887 (2022-001)
Significant Deficiency 2022
Rivherhead Charter School
NY
Reporting Subrecipient Monitoring Cash Management
Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submissi...
Reporting 2022-001 Significant Deficiency in Internal Control over Compliance Condition/context: During our audit of the School's major programs, we detected certain deficiencies in internal control over compliance. The School submitted vouchers for September 2021 and October 2021 late. The submission exceeded the required 60 days following the last day of the month covered by the claim. The September 2021 voucher could not be accessed and verified by auditors. Auditors? Recommendation: Management should maintain a checklist of all specific due dates associated with Uniform Guidance (?UG?) compliance, including credential renewals, voucher submissions, UG report due date, and other reporting requirements. Management?s Response: Management is aware of the reporting deadlines associated with voucher claims. Unfortunately, a staff member left the Organization and failed to file the annual renewal report, which resulted in the Organization being locked out of the vouchering system. The Organization immediately filed to renew but due to the time it took for the renewal process the September and October vouchers were filed beyond the reporting deadline. This has been rectified and procedures have been implemented whereby the Organization CFO reviews the renewal application to ensure timely filing.
View Audit 47308
Finding 48886 (2022-001)
Material Weakness 2022
St. Joseph's/candler Health System, Inc.
GA
Questioned Costs Cash Management Reporting
Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financi...
Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financial periods from March 2020 through June 2022. However, in April 2023, we withdrew our original application to FEMA upon the discovery that part of these expenditures were already submitted to HHS for PRF. Since the FEMA and PRF projects were led by two separate teams, we lacked both cross examinations and combined reviews which created a weak point in our internal control process. To correct this discrepancy, we have implemented controls to ensure expenditures are only applied once for all future projects. Effective in April, finance leadership will review and approve all project scoped and data selection processes before submission to eliminate duplication or errors.
View Audit 47305 Questioned Costs: $1
Finding 48885 (2022-001)
Material Weakness 2022
City of Cupertino
CA
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 ...
Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 3. Added the Finance Team group email also to ensure various staff would receive reminder emails on reporting so that we can stay current on filing the report for compliance. Anticipated Date of Completion ? report submission completed. Name of Contact Person ? Janet Liang, Richard Wong and finlist@cupertino.org
View Audit 43117
Finding 48878 (2022-004)
Material Weakness 2022
School District of Stratford
WI
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...
Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022
View Audit 46508
Finding 48866 (2022-002)
Material Weakness 2022
Cedarburg School District
WI
Reporting
Finding #2022-002 ? Lack of Financial Close Process Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general ledger had unreconciled diffe...
Finding #2022-002 ? Lack of Financial Close Process Condition: Cash and other accounts were adjusted during the audit process. Many audit journal entries were required to record and adjust activity. During the year and as of June 30, 2022, cash balances on the general ledger had unreconciled differences compared to the bank balances. Effect: Financial reporting from the District?s general ledger could be materially misstated. Cause: The District did not have procedures in place to ensure that all transactions were properly recorded on the general ledger prior to the audit. Criteria: Cash and other accounts should be timely reconciled. General ledger cash balances should be reconciled to the monthly or quarterly bank statements. During the close of the monthly financial statements, other balances should be reconciled to subsidiary detailed listings Recommendation: The District should develop procedures to timely reconcile cash and other balance sheet accounts. The reconciliations should be reviewed by someone other than the person preparing the reconciliations. The reviewer should initial and date the reconciliations when the review is complete. Response: The District will work to establish procedures to reconcile accounts monthly. Timely bank reconciliations are being completed in 2022-2023. Contact Person: Ben Irwin Anticipated Completion: June 30, 2023
View Audit 42083
Finding 48829 (2022-002)
Significant Deficiency 2022
Intrahealth International, Inc,
NC
Questioned Costs Reporting Significant Deficiency
Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identi...
Finding 2022-002: Financial Reporting Name of Responsible Official: [Nikolos Oakley, CFAO] Anticipated Completion Date: [June 30, 2023] Condition: The data collection form for the year ended June 30, 2022, was not filed within 9 months of year-end. Cause: Timing of audit and audit adjustments identified prevented the finalization of the audit within 9 months of year-end. Effect: The data collection form was not filed timely. Views of Responsible Officials and Planned Corrective Action: Management have implemented procedures to collect data internally in a timely manner so that the timing of audit and audit will not be delayed and so that the required data collection form can be submitted within 9 months of year-end.
View Audit 48231
Spruce Root, Inc.
AK
Questioned Costs Reporting Subrecipient Monitoring
Finding # 2022-001 Noncompliance over allowability of costs U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: USDA?s review of submitted reports, SF-270 and...
Finding # 2022-001 Noncompliance over allowability of costs U.S. Department of Agriculture ? Rural Development 10.755 Rural Innovation Stronger Economy U.S. Department of the Treasury 21.027 Coronavirus State and Local Fiscal Recovery Funds Finding: USDA?s review of submitted reports, SF-270 and SF-425, identified various adjustments due to disallowed expenses included or insufficient supporting documentation for expenses incurred. Recommendation: The Organization should implement an additional review of expenses when preparing request for reimbursement and expenditure reports. Corrective Action: Spruce Root will enhance its review of expenditures before submitting to funders for reimbursement. Anticipated Completion Date December 31, 2023
View Audit 46983 Questioned Costs: $1
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