Corrective Action Plans

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We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Inte...
When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project.
Finding 43035 (2022-002)
Significant Deficiency 2022
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Direc...
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.
Finding 43034 (2022-001)
Significant Deficiency 2022
2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Regi...
2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program #10.555 Summer Food Service Program for Children AL#10.559 Fresh Fruit and Vegetable Program #10.58...
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program #10.555 Summer Food Service Program for Children AL#10.559 Fresh Fruit and Vegetable Program #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL# 84.425 Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements arc supported by accurate reconciliations and documentation in a timely manner o that the reporting package and data collection form can be submitted as required. Action Taken: Management of the Board of Education will properly plan and take the necessary steps to ensure that year-end financial statements are supp01ted by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Whitni Kines, Chief Financial Officer/Treasurer, hired on April 10, 2023, will be responsible for implementing these procedures by March 31, 2024.
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with gove...
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2022.
View Audit 39110 Questioned Costs: $1
Finding 2022-003 Federal Agency Name: Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Rural Health Research Centers Federal Financial Assistance Listing #93.155 Finding Summa...
Finding 2022-003 Federal Agency Name: Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Rural Health Research Centers Federal Financial Assistance Listing #93.155 Finding Summary: Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals: Pete Antonson, CFO Corrective Action Plan: Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. We will continue to be aware of the financial reporting requirements relating to the Health Center?s schedule of expenditures of federal awards and internal control that impact financial reporting. Anticipated Completion Date: Ongoing
Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to ...
Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to staff to evaluate for continued eligibility. Proposed completion date: Training was completed on 10/26/2022 for Adult Medicaid and will be completed by 12/15/2022 for Family Medicaid. Training logs will be available. Supervisors will review SSI Termination log each month to ensure cases were reviewed timely.
Views of Responsible Officials: Connect Our Kids acknowledges the findings of the audit and will take immediate corrective action. Planned Corrective Action: All accounts will be reconciled in a timely manner for the following fiscal year. The federal grant revenue and expenditure cutoff will be mai...
Views of Responsible Officials: Connect Our Kids acknowledges the findings of the audit and will take immediate corrective action. Planned Corrective Action: All accounts will be reconciled in a timely manner for the following fiscal year. The federal grant revenue and expenditure cutoff will be maintained for the end of the fiscal year with any adjustments for accrual purposes no later than January 31st of the following year. Responsible Official: Cara Dobbins, CFO Anticipated Completion Date: 9/30/2023
Corrective action plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done in a t...
Corrective action plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done in a timely manner. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC Management Agent 6800 Park Ten Blvd, Ste 184-W San Antonio, TX 78213
The Chamberlain School District Business Manager, Michelle Willrodt, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and ...
The Chamberlain School District Business Manager, Michelle Willrodt, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for internal controls. The district is aware of the continued weakness in internal controls and will continue to develop policies and procedures and provide on-going controls to reduce the risk.
2020-01: Food Distribution Cluster ? ALN 10.565, 10.568, 10.569 Condition and Criteria: During the year, the Organization transitioned to a new inventory management system. As the Organization adjusted to the new system?s reporting capabilities, this transition led to delays in posting inventory-re...
2020-01: Food Distribution Cluster ? ALN 10.565, 10.568, 10.569 Condition and Criteria: During the year, the Organization transitioned to a new inventory management system. As the Organization adjusted to the new system?s reporting capabilities, this transition led to delays in posting inventory-related journal entries and reconciling inventory to the general ledger. In addition, there was an increase in the amount of time between when inventory receipts and distributions were posted to the Organization?s inventory management system and when they were posted to the Organization?s general ledger. Cause: The Organization?s inventory adjustments were not posted timely and monthly reconciliations of inventory to the general ledger were not performed. Effect: There is a risk that governmental food commodities may not be timely reported to the Food Nutrition service and restitution may not be made for losses. Recommendation: We recommend that the Organization perform a monthly reconciliation of its book inventory to the distributions report, receipt report, and inventory on-hand report from the inventory management system. We recommend that all inventory counts be reconciled to the book inventory and all inventory reconciliations be signed off by the VP of Finance and CEO. In addition, we recommend that inventory be tracked by federal program in order for management to accurately reconcile federal expenditures by program and that management continue to improve inventory related policies and procedures. Management?s Response: As inventory receipts and distributions revert to similar levels as those prior to the pandemic, the Organization has tightened controls over warehouse inventory counts including continued quarterly inventory, weekly cycle counts, and implementation of a new warehouse management system specifically tailored towards food banks. These improvements have been designed to prevent anomalies before they occur. Management is confident that inventory counts will continue to become more accurate throughout the current fiscal year and beyond.
Renelle Uthe, Business Manager for the Lyman School District, is the contact person for this corrective action finding. Due to the size of the Lyman School District 42-1, we cannot staff at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and h...
Renelle Uthe, Business Manager for the Lyman School District, is the contact person for this corrective action finding. Due to the size of the Lyman School District 42-1, we cannot staff at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and have developed an Internal Control Policy to reduce the risk to an acceptable level.
Finding Number: 2022-001 Management response: Management agrees with the finding. Invest Puerto Rico Inc. changed its financial reporting structure for the year ended June 30, 2022. The analysis and approval process took longer than expected due to the complexity of the subject matter. The financial...
Finding Number: 2022-001 Management response: Management agrees with the finding. Invest Puerto Rico Inc. changed its financial reporting structure for the year ended June 30, 2022. The analysis and approval process took longer than expected due to the complexity of the subject matter. The financial statements were approved by Invest Puerto Rico Inc.?s Board of Directors on May 12, 2023. Corrective action plan: The Board of Directors issued two resolutions to approve the financial statements under the new reporting methodology for the year ended June 30, 2022, and the forthcoming years. No changes are expected in the future. Contact person: Astrid Navarro, Chief Financial Officer Expected completion date: The financial statements will be issued before May 31st, 2023, and requirements will be completed by June 30, 2023.
Finding 2022-001 Planned Corrective Action: The grant management duties will be assigned to more than one person to avoid late reports being submitted in the future. Additionally, more than one staff member in Department of Public Works (DPWT) will have the ability to submit reports in the event th...
Finding 2022-001 Planned Corrective Action: The grant management duties will be assigned to more than one person to avoid late reports being submitted in the future. Additionally, more than one staff member in Department of Public Works (DPWT) will have the ability to submit reports in the event the lead grants manager is unavailable. If future reports are expected to be late, the Deputy Director of Finance will be notified as to why the report is late. Name of Contact Person: James Gotsch, Director/Department Head Anticipated Completion Date: The above actions will be implemented before the next quarterly report is due ? by April 30, 2023. The additional assigned staff member(s) for the above noted responsibilities will be reported to the Deputy Director of Finance and Chief Financial Officer by April 30, 2023.
Finding 42954 (2022-002)
Significant Deficiency 2022
2022-002 Educational Stabilization Fund ? Reporting ? HEERF reporting requirements. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the ...
2022-002 Educational Stabilization Fund ? Reporting ? HEERF reporting requirements. Recommendation: We recommend that the College review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Flagler is in the process of hiring a dedicated Grants & Compliance Manager that will be responsible for organizing and submitting reporting requirements moving forward. In the meantime, preparing of reporting will be completed, reviewed and published by current accounting personnel based on a reporting schedule created upon review of the award documents and related standards. Name(s) of the contact person(s) responsible for corrective action: Stacey Matthews and Tiffany Moore Planned completion date for corrective action plan: March 23, 2023
2022-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance...
2022-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: ? 2 files were missing Form HUD-50059, Owner?s Certification of Compliance ? 2 files were missing the move-in and move-out inspection forms Recommendation: We recommend the Corporation establish procedures for maintaining tenant files to comply with HUD requirements for verification of tenant information, as required. Action Taken: Management agrees with the recommendation and will establish procedures with the managing agent to ensure all tenant files are maintained in accordance with HUD regulations.
In response to Federal Award Finding 2022-002, updates to the National Student Loan Data System (NSLDS) will occur monthly to reflect Federal Financial Aid enrollment status changes and include the following procedures: 1) Financial Aid Coo...
In response to Federal Award Finding 2022-002, updates to the National Student Loan Data System (NSLDS) will occur monthly to reflect Federal Financial Aid enrollment status changes and include the following procedures: 1) Financial Aid Coordinator will review enrollment roster on NSLDS monthly for accuracy, print and sign monthly report. a. A monthly enrollment report will be pulled and cross-referenced with NSLDS Certification Report by additional Student Services staff member. b. If student data is missing or incorrect, the Financial Aid Coordinator will contact NSLDS to address. Missing or incorrect data will be reported to the Student Services Coordinator and Director in writing. 2) Financial Aid Coordinator will identify due dates to ensure compliance for 15 day window for reporting and maintain a calendar noting load dates to ensure deadlines are met. 3) Financial Aid Coordinator will submit monthly report to Student Services Coordinator for review. 4) Instructors will receive additional training addressing submittal of timely withdrawal forms. 5) Student enrollment status change will be updated upon receipt of student withdrawal form. Copies of the withdrawal form and status change will be placed in student's financial file. 6) Student Services Coordinator will review withdrawal form and status change documentation for reporting accuracy and timeliness, sign and date copy of status change form. Data between FOCUS Postsecondary Student Data System and NSLDS will be compared to ensure accuracy. The procedures noted above will ensure timely updates and accuracy in the National Student Loan Data System. The Financial Aid Coordinator will finalize all edits.
Views of responsible officials and corrective action: See SEFA Preparation; in addition to allocating funds based on the SEFA worksheet properly in our operating system, QuickBooks for tracking purposes. This process will be completed on a monthly basis with a quarterly audit to ensure the proper al...
Views of responsible officials and corrective action: See SEFA Preparation; in addition to allocating funds based on the SEFA worksheet properly in our operating system, QuickBooks for tracking purposes. This process will be completed on a monthly basis with a quarterly audit to ensure the proper allocation of funds provided. Responsible Individual: Office Manager Implementation Date: May 2023
Finding 42948 (2022-005)
Significant Deficiency 2022
Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of feder...
Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of federal awards received as a subrecipient, including the name of the passthrough entity and the identifying number assigned by the pass-through entity. All federal expenditures will be categorized per our contract statement on allowable cost expenses. Responsible Individual: Office Manager Implementation Date: May 2023
FINDING 2022-003 Contact Person Responsible for Corrective Action: Darla Cain Contact Person Number: 260-982-7518 Views of Responsible Official: We concur with the findings. COVID-19 Education Stabilization Fund: Manchester Community Schools has established new controls for the mentioned above findi...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Darla Cain Contact Person Number: 260-982-7518 Views of Responsible Official: We concur with the findings. COVID-19 Education Stabilization Fund: Manchester Community Schools has established new controls for the mentioned above finding. The assistant business manager will prepare and print the reports. The treasurer will review the financial reports for accuracy. The treasurer will sign off on accurate documents and will file the paperwork for future reference. Anticipated Completion Date: The new internal controls will begin February 2023 and continue according to the grant schedule.
Management Views and Corrective Action Plans 2022-001- Reporting on the Fiscal Operations Report and Application to Participate ("FISAP") Point of Contact- Robert Friedman, Director of Student Finance, (646-592-6255) Management agrees with the current year finding, which is related to the prior ye...
Management Views and Corrective Action Plans 2022-001- Reporting on the Fiscal Operations Report and Application to Participate ("FISAP") Point of Contact- Robert Friedman, Director of Student Finance, (646-592-6255) Management agrees with the current year finding, which is related to the prior year finding, and the recommendations to enhance controls to include a reconciliation process, to ensure completeness and accuracy of the FISAP. In addition, management will process a request to make the necessary corrections through the COD website and follow the procedures for submitting changes onto the FISAP. The University's Controller's Office or its designee in conjunction with the Office of Student Finance will perform a review of the FISAP reconciliation prior to filing. We believe this finding will be rernediated prior to the University filing the September 2023 FISAP after completing a full reconciliation of the Perkins fund and through collaboration with the Perkins Portfolio office.
Response to Finding: Management has acknowledged inaccurate Medicaid Supplemental Payments in the monthly calculations of Net Revenue from Patient Charges in the last three quarters of 2021 because of the Period 2 reporting deadline of March 31, 2022 and the Authority's fiscal year end of March 31, ...
Response to Finding: Management has acknowledged inaccurate Medicaid Supplemental Payments in the monthly calculations of Net Revenue from Patient Charges in the last three quarters of 2021 because of the Period 2 reporting deadline of March 31, 2022 and the Authority's fiscal year end of March 31, 2022. We have updated our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between updated calculations and the submissions and have determined this error had no impact on calculated or claimed Lost Revenue during Period 1 or Period 2. Management will consider this information for any corrections needed in the last three quarters of 2021 with our Period 4 of reporting. Contact Person: Mr. David Paugh
View Audit 39796 Questioned Costs: $1
Finding 2022-002 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards...
Finding 2022-002 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards. As auditors, we were requested to assist with the preparation of the schedule of expenditures of federal awards. Responsible Individual: Bill Slater, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final schedule of expenditures of federal awards. Anticipated Completion Date: Ongoing
Finding 2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The Center?s fiscal year 2023 operating budget was not submitted during the period under audit and prior year audited financial statements we...
Finding 2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities Loans and Grants Cluster Finding Summary: The Center?s fiscal year 2023 operating budget was not submitted during the period under audit and prior year audited financial statements were not submitted to USDA until USDA requested them, which was subsequent to the submission timeframe. Responsible Individual: Bill Slater, Chief Financial Officer Corrective Action Plan: A copy of the budget will be sent to USDA as soon as it is approved by the board and has been added to the year end procedures checklist. The audited financial statements will be provided to USDA upon finalization and within the 150 days of year end. Anticipated Completion Date: December 31, 2022
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