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Corrective Action Plans

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Finding 47548 (2022-006)
Significant Deficiency 2022
Pennsylvania College of Art & Design
PA
Student Financial Aid Reporting Significant Deficiency
A control has been added to require a member of the accounting department to review the FISAP prior to submission
A control has been added to require a member of the accounting department to review the FISAP prior to submission
View Audit 45767
Finding 47431 (2022-001)
Significant Deficiency 2022
Advocacy Center for Crime Victims and Children
TX
Internal Control / Segregation of Duties Cash Management Reporting § 200.303
Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to ...
Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. PERSON RESPONSIBLE FOR CORRECTION ACTION: Aleigh Ascherl, Executive Director CORRECTIVE ACTION PLANNED: The Center has implemented controls and taken steps to ensure a secondary review is in place. ANTICIPATED COMPLETION DATE: September 30, 2023
View Audit 53761
Finding 47430 (2022-002)
Significant Deficiency 2022
Network Housing '96 INC
OH
HUD Housing Programs Internal Control / Segregation of Duties Reporting
Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...
Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023
View Audit 53084
Finding 47413 (2022-002)
Significant Deficiency 2022
Metropolitanchildren & Youth Inc. Unitedchildren and Family Head Start
MI
Reporting Subrecipient Monitoring Significant Deficiency
The Agency agrees to the finding and will ensure the timely filing of all the reports in the future.
The Agency agrees to the finding and will ensure the timely filing of all the reports in the future.
View Audit 52405
Finding 47412 (2022-004)
Significant Deficiency 2022
McNary Elementary School District No. 23
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $7...
During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year ending June 30, 2023, then the District will enter into an engagement to have a single audit completed by the required due date.
View Audit 52089
Finding 47407 (2022-001)
Significant Deficiency 2022
City of Anniston, Alabama
AL
Reporting Significant Deficiency
2022-001: Federal Grant Reporting Requirements Recommendation: Before undergoing any future federal grant activities the City should have a plan in place to ensure all required compliance requirements will be met in the required timeframe allowed under the federal grant guidelines. Action Taken: Cit...
2022-001: Federal Grant Reporting Requirements Recommendation: Before undergoing any future federal grant activities the City should have a plan in place to ensure all required compliance requirements will be met in the required timeframe allowed under the federal grant guidelines. Action Taken: City Manager, Economic Development Director, and Finance Director have been made aware of finding. Moving forward, Finance Director will oversee all grant requirements to ensure that reporting is completed in a timely manner. Name of Contact Person: Jessica Leonard, Finance Director; Anticipated Completion Date: Immediate
View Audit 49745
Finding 47390 (2022-001)
Significant Deficiency 2022
Family Involvement Center, Inc.
AZ
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
U.S. Department of Health and Human Services Family Involvement Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discuss...
U.S. Department of Health and Human Services Family Involvement Center, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Children?s Health Insurance Program ? Assistance Listing No. 93.767 Recommendation: Management should improve internal control monitoring activities over reporting requirements by establishing a log of all required reports with deadlines and sign offs responsible parties. This log should be regularly reviewed by management to ensure completely and timely report submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The reporting requirement deadlines were missed due to changes in personnel and vacancies in both program and financial work areas. Action taken in response to finding: A review of the Financial Policies & Procedures clearly outline responsibilities related to this finding. Review of the Financial Policies and Procedures will be conducted by the Finance Director to the grant program/operation staff and finance staff. The Executive Director will carefully review each award and contract to ensure compliance through delegation to the Finance Director and establish a log and calendar for monitoring. Name(s) of the contact person(s) responsible for corrective action: Kathy Kelley, Finance Director Planned completion date for corrective action plan: Aug 16, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Kathy Kelley at 602.412.4090
View Audit 48466
Finding 47379 (2022-002)
Significant Deficiency 2022
Carlsbad Municipal School District
NM
School Nutrition Programs Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.430
Auditors? Recommendation: The auditor recommends that the District implement controls for documenting and retaining information to indicate the District follows the requirements over 2 CFR section 200.430(i). Action Taken: The district will expand the internal controls over the timekeeping and payro...
Auditors? Recommendation: The auditor recommends that the District implement controls for documenting and retaining information to indicate the District follows the requirements over 2 CFR section 200.430(i). Action Taken: The district will expand the internal controls over the timekeeping and payroll processes by requiring all employee pay applications for the Child Nutrition program be reviewed and approved by the Human Resources Department. A schedule of Pay Rates will be created and submitted to the Board of Education for formal approval, along with the other Salary Schedules approved with the annual budget. In addition, the district is moving to an electronic timekeeping system that will eliminate the use of paper timesheets that must be manually processed for payroll purposes. All Board approved pay rates will be programmed into the electronic timekeeping system so that the need for manual pay rate entry and gross pay calculations will be eliminated. Due Date for Completion: July 1, 2023 Responsible Party: Lisa Rhoades, Food Service Manager Lisa Robinson, Assistant Superintended for Talen Acquisition, and Laura Garcia, Chief Financial Officer
View Audit 40907
Finding 47375 (2022-002)
Significant Deficiency 2022
The Geneva Foundation
WA
Special Tests & Provisions Subrecipient Monitoring Reporting
Finding 2022-002 : Significant deficiency in internal control over compliance for special tests and provisions. Contact Person(s): Matthew Rueckert, Chief Operating Officer and Ana Trujillo, Director, Finance and Accounting. Corrective action planned: Geneva management concurs with the recommendatio...
Finding 2022-002 : Significant deficiency in internal control over compliance for special tests and provisions. Contact Person(s): Matthew Rueckert, Chief Operating Officer and Ana Trujillo, Director, Finance and Accounting. Corrective action planned: Geneva management concurs with the recommendations. The Finance Office will review procedures and re-train staff to ensure monitoring of level of effort (LOE) for key personnel is reviewed monthly. Management believes that review of financial and LOE reporting are clearly defined, documented, and in compliance with accounting principles generally accepted in the United States of America and sponsor requirements; however, management will seek to strengthen the documentation, training, and communications between Finance and the Office of Award Management. If process deficiencies are identified or Standard Operating Procedures are not current, updates will be made, and end user compliance training will be rolled out to ensure a clear understanding. Anticipated completion date August 31, 2023
View Audit 40905
County of Del Norte
CA
School Nutrition Programs Cash Management Reporting
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement...
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement as it relates to the National School Lunch Program. The County (Probation Department) is required to submit for reimbursement within 60 days following the last day of the month covered by the claim. Unfortunately due to staffing issues the Probation Department had to submit a late billing in June. This was the only billing that was past the 60 day required billing timeframe. Fortunately, this was the first and only time this has happened with this program. This delayed billing did not have any financial impact on the reimbursed amounts. The County Auditor-Controller has reached out to the Probation Department to discuss the cause of this delayed billing. If the Probation Department faces decreased staffing to the point they are delayed on program billings in the future the Auditor-Controller will assist as needed. Anticipated Completion date This corrective action plan has already been put in place. Responsible party Ultimately the County as an entity is responsible for all program activities but his particular program is 100% managed by the County Probation Department both fiscally and programmatically.
View Audit 51575
Finding 47349 (2022-002)
Significant Deficiency 2022
Municipality of Moca
PR
Subrecipient Monitoring Reporting Significant Deficiency
Action Taken Before sending any report to be signed it have to verified with the accounting system before submission and they must have the system report to had the Finance department approval for submission.
Action Taken Before sending any report to be signed it have to verified with the accounting system before submission and they must have the system report to had the Finance department approval for submission.
View Audit 51572
Finding 47339 (2022-004)
Significant Deficiency 2022
Peralta Community College District
CA
Questioned Costs Student Financial Aid Significant Deficiency
The district has entered into a contract with Huron Consulting Group to address the internal controls pertaining to returning funds and reissuing funds back to students. District Finance has been working closely with each College to return funds to the Department of Education. Queries have been crea...
The district has entered into a contract with Huron Consulting Group to address the internal controls pertaining to returning funds and reissuing funds back to students. District Finance has been working closely with each College to return funds to the Department of Education. Queries have been created to identify returned checks which will be monitored on a regular basis to reverse financial aid disbursements and re-report changes to COD. Planned completion date for corrective action plan: March 31, 2023.
View Audit 51569 Questioned Costs: $1
Finding 47338 (2022-003)
Significant Deficiency 2022
Peralta Community College District
CA
Student Financial Aid Reporting Significant Deficiency
The District Administration & Records will perform a study of the current business processes to identify data discrepancies. The District will engage the Clearinghouse and review the applicable reporting procedures with the financial aid offices to ensure sound internal controls over reporting and u...
The District Administration & Records will perform a study of the current business processes to identify data discrepancies. The District will engage the Clearinghouse and review the applicable reporting procedures with the financial aid offices to ensure sound internal controls over reporting and updating of NSLDS enrollment data. Planned completion date for corrective action plan: June 30, 2023.
View Audit 51569
Finding 47335 (2022-002)
Significant Deficiency 2022
Albany County, Wyoming
WY
Reporting Significant Deficiency
To Whom it May Concern: Per the condition listed on the above Federal Award Finding, Albany County Grants manager, Bailey Quick, prepared the SEFA and reported an internal transfer as an expenditure on the SEFA. Please note that moving forward, Albany County Grants Manager, Bailey Quick will more cl...
To Whom it May Concern: Per the condition listed on the above Federal Award Finding, Albany County Grants manager, Bailey Quick, prepared the SEFA and reported an internal transfer as an expenditure on the SEFA. Please note that moving forward, Albany County Grants Manager, Bailey Quick will more closely follow the guidance set forth by the Uniform Guidance when completing the SEFA and identify internal, transfers, ensuring that they are not reported on the SEFA for Albany County. When seeking assistance when questions arise, especially with unique funding, Bailey Quick will reach out to multiple sources to gather information and feedback before submitting Albany County's SEFA. Sincerely, Bailey Quick Grants Manager
View Audit 48860
Finding 47333 (2022-001)
Significant Deficiency 2022
Middle Country Central School District
NY
Eligibility Significant Deficiency Internal Control / Segregation of Duties
We are in receipt of the Federal Single Audit Report from our external auditors, R.S. Abrams & Company, LLP. I am pleased to report that they found no material weaknesses in our internal controls but have included the following recommendation under Federal Awards (Finding #2022-001). The response an...
We are in receipt of the Federal Single Audit Report from our external auditors, R.S. Abrams & Company, LLP. I am pleased to report that they found no material weaknesses in our internal controls but have included the following recommendation under Federal Awards (Finding #2022-001). The response and implementation date to the finding is discussed below. In addition, the status of the prior year's findings are provided as well. Finding #2022-001 - According to 34 CFR Section 300.203, and the OMB Compliance Supplement, IDEA Part B funds received by a school district cannot be used, except under certain limited circumstances, to reduce the level of expenditures for the education of children with disabilities made by the school district from local funds, or a combination of state and local funds, below the level of those expenditures for the preceding fiscal year. To meet this requirement, school districts must meet (I) the eligibility standard using budgeted amounts and (2) the compliance standard using prior year's expenditures. Recommendation: We recommend the District develop a system of internal control to have the maintenance of effort calculator reviewed and approved with all supporting documentation by a responsible administrator prior to submitting it to the State. We also recommend the District officials contact the State to verify procedures to file a revised MOE calculation, if considered necessary. District Response: The Business office has made the revisions to the Maintenance of Effort calculator which was resubmitted and approved. Moving forward, the Maintenance of Effort calculator will be reviewed and approved by Beth Rella, the Assistant Superintendent for Business. In addition, the District has established templates to be used for the back-up needed for the Maintenance of Effort calculator. This recommendation is considered implemented as of March 3rd, 2023.
View Audit 48856
Finding 47326 (2022-002)
Significant Deficiency 2022
Barstow Community College District
CA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
View of Responsible Officials and Corrective Action Plan The District will implement processes to ensure that student withdrawal dates match what is reported to NSLDS, that enrollment status matches and is reported accurately.
View of Responsible Officials and Corrective Action Plan The District will implement processes to ensure that student withdrawal dates match what is reported to NSLDS, that enrollment status matches and is reported accurately.
View Audit 47210
Finding 47325 (2022-001)
Significant Deficiency 2022
Barstow Community College District
CA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
View of Responsible Officials and Corrective Action Plan The District will implement procedures to ensure that the student withdrawal calculations are performed accurately and occur within 45 days from the end of the academic period.
View of Responsible Officials and Corrective Action Plan The District will implement procedures to ensure that the student withdrawal calculations are performed accurately and occur within 45 days from the end of the academic period.
View Audit 47210
No/aids Task Force D/b/a Crescentcare
LA
Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness
2022-002 Application of Sliding Fee Discount Corrective action planned: Management conducts quarterly internal audits of sliding fee discounts for health center patients. Based on the audit finding and the results of the internal audit, additional training and retraining will be provided to the pe...
2022-002 Application of Sliding Fee Discount Corrective action planned: Management conducts quarterly internal audits of sliding fee discounts for health center patients. Based on the audit finding and the results of the internal audit, additional training and retraining will be provided to the personnel to support the correct application of the sliding fee discount program. Anticipated completion date: Ongoing Contact person responsible for corrective action: Roxanne Hadnott-Songy, Director of Compliance
View Audit 46612
No/aids Task Force D/b/a Crescentcare
LA
Allowable Costs / Cost Principles Cash Management Material Weakness
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible fo...
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible for corrective action: Annette LeBlanc, CFO
View Audit 46612
Finding 47305 (2022-001)
Significant Deficiency 2022
Community Council of Idaho, Inc.
ID
Reporting Significant Deficiency Equipment & Real Property Management
We have been in discussion with Office of Head Start in submitting the new format SF 429A's. OHS are the ones that have stopped us from filing until their records are correct and have been working with us. We plan to have this completed by fiscal year 2023. Person(s) Responsible: Irma Morin, CEO...
We have been in discussion with Office of Head Start in submitting the new format SF 429A's. OHS are the ones that have stopped us from filing until their records are correct and have been working with us. We plan to have this completed by fiscal year 2023. Person(s) Responsible: Irma Morin, CEO and Wanda Davis, CFO
View Audit 40933
Finding 47284 (2022-001)
Material Weakness 2022
Carolina College of Biblical Studies
NC
Material Weakness Significant Deficiency Internal Control / Segregation of Duties
FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the College, we proposed a journal entry to adjust deferred revenue and federal grant revenue. In 2021, the College received a federal grant that should not be recognized as revenue until allowable expenses...
FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the College, we proposed a journal entry to adjust deferred revenue and federal grant revenue. In 2021, the College received a federal grant that should not be recognized as revenue until allowable expenses have been made. During 2022, the College did incur the allowable expenses and therefore reduced the amount that had been recorded as deferred, however, the amount was not recorded as federal grant revenue. In addition, there were some expenses that should have been recorded as accounts payable at June 30, 2022 that were not recorded. Corrective Action Plan: The financial personnel of CCBS will continue, to the best of their ability, to ensure that year-end adjustments are entered appropriately and that financials maintain GAAP standards before being submitted for audit Anticipated Completion Date: The corrective action will completed by June 2023. Contact Person: Richard Hovater, Vice President of Finance 910-323-5614
View Audit 47703
Tecumseh Public Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Se...
Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Services The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 ? Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment.
View Audit 41272
Finding 47258 (2022-001)
Significant Deficiency 2022
Legal Aid of Northwest Texas
TX
Eligibility Material Weakness Reporting
Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible ...
Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible applicants seeking assistance. LANWT?s current protocol regarding case and matter priorities, adopted in 2022, provides that the Case & Matter Priority Policy (Policy) is given to employees several different times during their onboarding with the firm and then again each year thereafter. Employees first receive a copy of the Policy from LANWT Human Resources (HR) during New Employee Orientation (NEO). The employee signs an acknowledgement confirming they have received the Policy and they will review it. HR retains the signed acknowledgement from each employee in the employee?s personnel file. Employees train on the Policy during the Branch NEO with their manager. The managers use the Branch NEO Checklist (Checklist) during their training to identify important policies and procedures. The branch NEO training consists of reviewing the Policy with the employee, ensuring they know the location of the Policy for future reference, what defines a priority case and matter, what an emergency is and the procedure for handling an emergency. Upon completing the training, employees sign the Branch NEO Checklist acknowledging they have received and reviewed the Policy. HR places the signed Checklist in each employee?s personnel file. During Onboard Training with employees, facilitated by the Directors of Litigation, the Policy is provided, reviewed and any questions answered. Any updated Case & Matter Priority Policy is published to employees for review and use. To ensure ongoing compliance with the regulation, LANWT supervising and managing attorneys attend case staffing and supervise the acceptance of cases pursuant to the Policy. Managers submit written confirmation to LANWT?s Chief Executive Officer (CEO) that their staff have complied with the Policy on a quarterly basis. LANWT will: 1. Review and revise the acknowledgement documentation for its Case & Matter Priority Policy within 30 days; 2. Provide guidance to managers and relevant administrative staff on completion and retention of the documentation during NEO process and during any other relevant times determined by LANWT; and 3. Provide the revised acknowledgement documentation to all intake staff, advocates and those staff having authority to make case selection decisions and have them sign within 60 days. Date of Completion: July 7, 2023 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO
View Audit 46426
Finding 47238 (2022-003)
Significant Deficiency 2022
Wyandanch Union Free School District
NY
Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency § 200.313
FINDING # 2022-003 Education Stabilization Fund COVID-19 ? Elementary and Secondary School Emergency Relief Fund; ALN 84.425D; Project #5891-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? Governor?s Emergency Education Relief Fund; ALN 84.425C; Project #5896-21-2955; Grant Perio...
FINDING # 2022-003 Education Stabilization Fund COVID-19 ? Elementary and Secondary School Emergency Relief Fund; ALN 84.425D; Project #5891-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? Governor?s Emergency Education Relief Fund; ALN 84.425C; Project #5896-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 COVID-19 ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER); ALN 84.425U; Project #?s 5880-21-2955, 5884-21-2955; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Equipment/Real Property Management Criteria: According to 2 CFR section 200.313(d)(1), detailed property records must be maintained for equipment acquired under a federal grant award. Records should include a description of the property, a serial number or identification number, the source of funding (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and ultimate disposition data. Condition: During our audit, we noted the District?s fixed asset records were incomplete relating to five assets acquired with federal grant funding that did not appear in the fixed asset records. Cause: Several equipment items purchased with federal funds were not appropriately captured as fixed asset additions and thus, were not included within the District?s fixed asset records. Effect: The District?s fixed asset records are incomplete and thus, fixed assets purchased with federal funds may not be properly safeguarded and the District may not be in compliance with the aforementioned federal regulations. Questioned Costs: None. Recommendation: We recommend the District update their fixed asset records to include required information for assets purchased with federal awards and that a system of communication and a review process be implemented to ensure completeness and accuracy of fixed asset records. District?s Response: Implementation Plan of Action: The District agrees with these findings. Prior to the commencement of this audit Richard Snyder, the School Business Official recognized this issue and immediately took corrective action by engaging in an RFP to contract with a qualified vendor. This qualified vendor will be responsible to conduct a full appraisal of all fixed assets, including tagging and compiling a list of all the fixed assets. This vendor will also be responsible to ensure that all new fixed assets will be tagged timely, and inventory list will be updated and maintained in accordance with regulations. Implementation Date: By June 30, 2023 Person Responsible for the Implementation: Richard Snyder, the School Business Official is responsible for the implementation of this plan.
View Audit 41085
Finding 47231 (2022-001)
Significant Deficiency 2022
Wyandanch Union Free School District
NY
Special Tests & Provisions Reporting Significant Deficiency
FINDING # 2022-001 (REPEAT FINDING OF #2021-001) U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #?s 0021-22- 2955, 0011-21-2210, 0011-22-2210, 0011-21-7200, 0011-22-7200, ...
FINDING # 2022-001 (REPEAT FINDING OF #2021-001) U.S. Department of Education ? Passed-through the NYS Education Department Title I Grants to Local Educational Agencies (LEAs); Assistance Listing Number (ALN) 84.010; Project #?s 0021-22- 2955, 0011-21-2210, 0011-22-2210, 0011-21-7200, 0011-22-7200, 0011-21- 2710, 0011-22-2710; Grant Period ? Fiscal Year Ended June 30, 2022 Significant Deficiency Compliance Requirement: Special Tests and Provisions- High School Graduation Rate Criteria: According to the OMB Compliance Supplement, the District is required to report graduation rate data using the four-year adjusted cohort rate, or one or more extended-year adjusted cohort rates. To remove a student from the cohort, the District is required to confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Condition: The District did not maintain supporting documentation for six out of forty student exits tested during the 2021/2022 school year. Cause: The District did not take timely action to obtain and maintain support for the removal of students from the regulatory adjusted cohort when reporting graduation rate data. Effect: The District is not in compliance with the high school graduation rate compliance requirement. Questioned Costs: None. Recommendation: We recommend the District develop a system to maintain the appropriate documentation to support the removal of a student from the regulatory adjusted cohort when reporting graduation rate data. District?s Response: Implementation Plan of Action: The District agrees with these findings. The Administration will reinforce with the school district personnel the importance of maintaining all student related documentation. Implementation Date: March 30, 2023 Person Responsible for the Implementation: Mr. Paul Sibblies, the School Principal is responsible for overseeing the staff members who are responsible for maintaining student documentation.
View Audit 41085
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