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Corrective Action Plans

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Finding 34255 (2022-002)
Significant Deficiency 2022
Knoxville Zoological Gardens, Inc. D/b/a Zoo Knoxville
TN
Reporting Internal Control / Segregation of Duties Cash Management
Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. ...
Finding 2022-002: Insufficient Review and Approval of Federal Grant Expenditures Person(s) Responsible for Implementing the Corrective Action: Tam Jaramillo, Chief Financial Officer Corrective Action Planned: Additional oversight by a member of senior management is provided for any future requests. Anticipated Completion Date of Corrective Action: Management will implement the corrective actions during 2023. Tam
View Audit 35194
Finding 34242 (2022-008)
Material Weakness 2022
Beech Grove City Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reportin...
FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reporting requirements are met for all grants. Anticipated Completion Date: January 2023
View Audit 33058
Finding 34227 (2022-001)
Significant Deficiency 2022
Ucr of Bellefontaine, Ohio, Inc. D/b/a Shawnee Springs
OH
HUD Housing Programs Reporting Significant Deficiency
Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increas...
Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: February 7, 2023
View Audit 33057
Finding 34221 (2022-005)
Significant Deficiency 2022
Cahokia Community Unit School District No. 187
IL
Reporting Internal Control / Segregation of Duties
Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary...
Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.
View Audit 33056
Finding 34216 (2022-006)
Significant Deficiency 2022
Cahokia Community Unit School District No. 187
IL
Reporting Internal Control / Segregation of Duties
Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necess...
Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.
View Audit 33056
Finding 34213 (2022-001)
Significant Deficiency 2022
Dysart Unified School District No. 89
AZ
School Nutrition Programs Student Financial Aid Allowable Costs / Cost Principles
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Tit...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Title I, Part A eligibility in the Grants Management System as well as a process that includes maintaining records. The process was redefined for the fiscal year 2023 grant application but will change slightly in future years due to a change in the options in criteria available used to determine eligibility for fiscal year 2023 grant applications. To complete this process with accuracy, the Director of Federal Projects will communicate the required eligibility criteria to the Director of Nutrition Services. The Nutrition Services department will provide Federal Projects with the necessary information to complete the process. Supporting documentation for the basis of fiscal year 2023 and the future years will be stored in a shared file and readily accessible for reference or audits. This process has been documented to ensure consistency through any department transitions.
View Audit 36747
Finding 34202 (2022-001)
Material Weakness 2022
Technology for Rural Enhancement of Communities
SD
Reporting
Finding No. 2022-001: Audit and SEFA Adjustments and Preparation Responsible Individual: Dorothy Richards, Fiscal Specialist Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and SEFA and will continue to ...
Finding No. 2022-001: Audit and SEFA Adjustments and Preparation Responsible Individual: Dorothy Richards, Fiscal Specialist Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements. However, the Organization will find a third-party accountant to assist with year-end accruals and reconciliations. Anticipated Completion Date: Ongoing
View Audit 34902
Finding 34198 (2022-001)
Material Weakness 2022
Excelsior Academy, Inc.
UT
Material Weakness Reporting Matching / Level of Effort / Earmarking
Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Correcti...
Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.
View Audit 32140
Finding 34194 (2022-003)
Material Weakness 2022
Lutheran Social Services of South Dakota
SD
Reporting Subrecipient Monitoring § 200.303
Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID...
Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID was identified within the FFATA report. Additionally, no support to substantiate independent review was completed prior to submission of FFATA report. b. No support could be provided to substantiate a secondary review of two Federal Financial Reports (ORR2s). c. Two amounts reported within a programmatic report (ORR6) did not agree to supporting documentation. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: The Organization will update procedures to include documentation of the FFATA information review, and completion of the report within 30 days of the agreement effective date. If the reporting system does not allow for timely completion, steps will be taken to follow-up with the reporting agency to determine how to complete the submission. The Organization will document secondary reviews prior to submission of the reports and will retain the supporting documentation used to complete reports. Anticipated Completion Date: December 31, 2022
View Audit 28902
Finding 34189 (2022-001)
Significant Deficiency 2022
Coastal Affordable Housing
ME
Reporting Internal Control / Segregation of Duties
Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance w...
Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance with generally accepted accounting principles, and are in agreement with the recommendations to implement training for the monthly and annual closing and financial reporting review procedures. b. Action(s) Taken or Planned on the Finding: We have posted the adjustment recommended by the auditors and will implement the following control by December 31, 2023: ? Conduct internal training over monthly and annual financial closing procedures.
View Audit 28604
Finding 34178 (2022-002)
Material Weakness 2022
Clarkson University
NY
Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Co...
Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Completion Date March 2023 Responsible Person Keith Rosser, Controller
View Audit 30456
Finding 34151 (2022-001)
Material Weakness 2022
Higher Horizons Day Care Center, Inc.
VA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness
Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations...
Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations, etc.) Higher Horizons will refine and develop systems and fiscal procedures to ensure that when transitions of Finance Department staff occur, that all responsibilities are assigned to another individual. Fiscal operational procedures will reflect personnel assigned for tasks, authorizing responsibility, and approvals. Reconciling of accounts and review of all reconciliations and adjusting journal entries will be completed by someone other than the preparer. Higher Horizons' goal is to provide sufficient internal control over fiscal reporting so all necessary transactions are in accordance to generally accepted accounting principles. Person(s) Responsible: Kassahun Endaylalu, Chief Fiscal Officer. Timing for Implementation: April 30, 2023
View Audit 30454
Finding 34135 (2022-002)
Material Weakness 2022
Dubuque County
IA
Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distr...
Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA Number: 93.498 Finding Summary: The County?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. In addition, the County?s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426004597 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Dani Ettema, Sunnycrest Administrator Corrective Action Planned: Moving forward, the Finance Director and/or Administrator will review and approve the expenditures and reports prior to being submitted. Anticipated Completion Date: June 30, 2023
View Audit 35627
Serv Centers Housing Corp, Inc. Trenton Group Home 035-Eh057
NJ
HUD Housing Programs Reporting
Identifying Number: 2022-001 Finding: The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. Contact Person Responsible for Correct...
Identifying Number: 2022-001 Finding: The Organization did not recertify each tenant in a timely manner during the fiscal year under audit. Due to delays in recertification, the Organization did not record revenue based on updated calculations from Form 50059s. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Management is working closely with consumers and guardians, as necessary, to request documentation. The Organization is also putting a process in place to add reminders on calendars for all upcoming recertifications 90 days before the due date. Anticipated Completion Date: Corrective action is ongoing. Necessary certifications for fiscal year 2022 were received prior to the date of this report.
View Audit 35379
Icohs College INC
CA
Eligibility Reporting
Finding 2022-1: 85/15 Reporting (Voc. & Ed. Counseling for Service Members) Criteria: The 85/15 rule prohibits paying Department of Veterans Affairs (VA) benefits to students enrolling in a program when more than 85 percent of the students enrolled in that program are having any portion of their tui...
Finding 2022-1: 85/15 Reporting (Voc. & Ed. Counseling for Service Members) Criteria: The 85/15 rule prohibits paying Department of Veterans Affairs (VA) benefits to students enrolling in a program when more than 85 percent of the students enrolled in that program are having any portion of their tuition, fees, or other charges paid for them by the Educational and Training Institution (ETI) or VA. The 85/15 calculations must be submitted using the Statement of Assurance of Compliance With 85 Percent Enrollment Ratios form no later than 30 calendar days after the start of the regular term (excluding summer terms). Condition: Our testing of the Institution's submission of the Statement of Assurance of Compliance With 85 Percent Enrollment Ratios form disclosed two instances where the form was submitted past the 30 calendar day deadline. Effect: Without updated 85/15 information, it is not possible for the VA to determine the institution?s eligibility to enroll VA eligible students. Recommendation: The Institution needs to ensure that it adheres to its policies and procedures and VA reporting compliance requirements. Actions Taken or Planned: We have implemented an operational calendar with a distribution list of all the deadlines that goes to several people at ICOHS College to ensure checks and balances are in place. In addition, another person in the office has been trained to provide the 85.15 reporting to ensure back-ups when the main person is on vacation and or sick. Furthermore, the Executive Director is provided the reporting statistics on the 3rd week of the month.
View Audit 32754
Norwalk Congregate Homes for the Elderly, Inc.
CT
HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency was funded on January 4, 2023, in the amount of $185. Management...
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 was funded on January 4, 2023, in the amount of $185. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: January 4, 2023
View Audit 31901
Finding 34115 (2022-001)
Significant Deficiency 2022
Central Wyoming College
WY
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The ...
Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The Office of Student Records will provide the National Clearinghouse enrollment reporting dates for Central Wyoming College to the Financial Aid Office. This will ensure the Financial Aid Office provides the Office of Student Records with the Return to Title IV student report in a timely manner for reporting to the National Clearinghouse. The Registrar will make sure any student on the Return to Title IV list has a record on the National Clearinghouse for program-level and campus-level reporting. The Registrar will verify all students on the Return to Title IV list are showing correctly on the National Clearinghouse upon submittal. The Director of Financial Aid will review NSLDS monthly to ensure status dates for all Return to Title IV students are accurately reflected. The Director of Financial Aid will also communicate any issues found with any student?s status on the NSLDS site to the Registrar. The Director of Financial Aid, in collaboration with the Office of Student Records, will work to obtain and review the SOC 1 report from the third-party servicer (National Clearinghouse) to ensure proper controls are implemented. Anticipated Completion Date: December 1, 2022 Contact Person(s): DeeAnna Archuleta, SFA Director Connie Nyberg, Registrar
View Audit 24446
Lewis & Clark College
OR
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001 Program: Federal Direct Loan Programs CFDA Number: 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K22059 Federal Awar...
October 14, 2022 U.S. Department of Education 400 Maryland Avenue, SW Washington, D.C. 20202 Re: Corrective Action Plan Finding 2022-001 Program: Federal Direct Loan Programs CFDA Number: 84.268 Federal Agency: U.S. Department of Education Federal Award Identification Number: P268K22059 Federal Award Year: June 30, 2022 Condition For 3 of 25 students included in our sample, the enrollment status was reported incorrectly. Two students were enrolled in Law Masters degree programs and were reported as less than full-time although should have been full time. Additionally, one GSEC Masters student was reported correctly on the program level enrollment reporting as withdrawn on March 15, 2022, however, the campus level reporting included an incorrect status of less than half time and status date of March 16, 2022 before later being corrected to withdrawn status date of March 15, 2022. The sample was not a statistically valid sample. Corrective Action Plan Management agrees with the finding, and is committed to strengthening its procedures to avoid similar issues in the future. The College has reconfirmed the full and part time definitions for Law Masters students, and corrected the underlying technical issue that had interfered with the reporting of correct enrollment statuses for Law Master's students. The correction of the enrollment status for the two Law Masters students in NSLDS is in process. The College has also updated the procedures and documentation for enrollment reporting of GSEC Masters students to ensure the scenario identified is handled correctly and consistently in the future. The College has corrected this student's program level withdrawal date in NSLDS. Lewis & Clark College Andrea Dooley Chief Financial Officer and Vice President of Operations
View Audit 29630
Finding 34110 (2022-005)
Significant Deficiency 2022
Mater Academy of Nevada
NV
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to ve...
Finding Number: 2021-002 and 2022-005 Review and Approval Of the Schedule of Expenditures Of Federal Awards (SEFA) Corrective Action Plan: In 2022, the management office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. The annual SEFA will be reviewed by the Director of Finance or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023
View Audit 36770
Finding 34105 (2022-004)
Significant Deficiency 2022
Logan County, Illinois
IL
Reporting Internal Control / Segregation of Duties Significant Deficiency
Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance ...
Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance employees have processed and reviewed them.
View Audit 34909
Notre Dame College
OH
Reporting
RE: Corrective Action Plan Year Ended June 30, 2022 Finding Year 2022-001 Management acknowledges that the entire Student Aid Portion of the HEERF award was properly disbursed to students; however, there were undetected errors in the information obtained from an internal data reporting system whic...
RE: Corrective Action Plan Year Ended June 30, 2022 Finding Year 2022-001 Management acknowledges that the entire Student Aid Portion of the HEERF award was properly disbursed to students; however, there were undetected errors in the information obtained from an internal data reporting system which led to amounts being distributed to students that did not comply with the institution's policy. Management will defer to the Department of Education regarding the steps required to correct the error.
View Audit 33650
Finding 34084 (2022-002)
Material Weakness 2022
Eastern Greene Schools
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328
FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...
FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the ESSER II Year 1 Annual Data Report submitted to the Indiana Department of Education did not disclose any expenditures and was therefore, understated by approximately $394,000. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Annual Data Report will be reviewed, approved and signed by the Superintendent before it is submitted. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.
View Audit 30401
Finding 34076 (2022-003)
Significant Deficiency 2022
Eastern Greene Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of ...
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Food Service Director will have the School Nutrition Program Director review, approve and initial the sponsor claim reimbursement summary before submission. Responsible party and timeline for completion: School Nutrition Program Director and School Treasurer will be responsible effective immediately.
View Audit 30401
Finding 34072 (2022-003)
Material Weakness 2022
Daleville Community Schools
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...
Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.
View Audit 30400
Finding 34067 (2022-004)
Material Weakness 2022
Johnson Memorial Health Services
MN
Material Weakness Reporting Internal Control / Segregation of Duties § 200.303
Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Act...
Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Action Plan: We did not adjust or add any additional loss revenue to Period 2 or 3 as lost revenue was not available to be utilized under the nursing home infection control distributions received during these two periods. We will retain documentation of the adjustment to lost revenue. If any additional funding is received, we will ensure reports are properly updated to notify the Department of Health and Human Services of the Period 1 adjustment. Anticipated Completion Date: Pending. No funds have been received since Period 4 (July 1, 2021 ? December 31, 2021).
View Audit 36622
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