Corrective Action Plans

Finding 37575 (2022-007)

Significant Deficiency 2022

City of Boston

MA

Subrecipient Monitoring Reporting § 200.303 § 200.331

The City of Boston?s Mayor?s Office of Emergency Management (OEM) will add an event to the departmental annual calendar on the first business day of the month of May of every year indicating that pre-risk assessment forms for the upcoming fiscal year beginning on July 1st are to be sent out to subre...

The City of Boston?s Mayor?s Office of Emergency Management (OEM) will add an event to the departmental annual calendar on the first business day of the month of May of every year indicating that pre-risk assessment forms for the upcoming fiscal year beginning on July 1st are to be sent out to subrecipients of federal funds. The addition of this even to the calendar will ensure that all appropriate Admin and Finance staff at OEM are aware of this annual requirement and follow up with subrecipients to receive completed pre-risk assessments in advance of the new fiscal year. OEM?s Director of Admin and Finance will be the primary point of contact for pre-risk assessment-related inquiries from subrecipients, with the Assistant Deputy Chief of Administration serving as a backup point of contact. An event will also be added on the final business day of May each year to ensure that OEM staffs follow up with subrecipients that were not responsive to the initial request. OEM will also institute a policy of requiring a written response following receipt of a SEFA letter from OEM detailing the previous fiscal year?s expenditures on behalf of a subrecipient. This written response will contain confirmation that the subrecipients have recorded the same expenditures in their accounting systems as OEM reported in the SEFA letter. Should there be any discrepancy between the information provided in the SEFA from OEM and the expenditures reported by the subrecipient, OEM will schedule a meeting to reconcile any differences and resolve discrepancies within 30 days of being notified of said discrepancies. The Director of Admin and Finance and the Assistant Deputy Chief of Administration will represent OEM in this meeting with the appropriate staff from the subrecipient reporting a discrepancy. Confirmation of resolution of any discrepancies will be documented in writing and attached to SEFA letters for record keeping purposes. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371

Finding 37566 (2022-006)

Significant Deficiency 2022

City of Boston

MA

Subrecipient Monitoring § 200.303 § 200.331

A risk assessment questionnaire will be completed prior to funding being awarded to a subrecipient. The City of Boston?s Age Strong Commission?s policies and procedures will be updated to reflect this. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City ...

A risk assessment questionnaire will be completed prior to funding being awarded to a subrecipient. The City of Boston?s Age Strong Commission?s policies and procedures will be updated to reflect this. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371

Finding 37565 (2022-005)

Significant Deficiency 2022

City of Boston

MA

Subrecipient Monitoring § 200.300 § 200.309 § 200.32 § 200.331 § 200.414

The City of Boston?s Age Strong Commission has revised the addendum that is attached to their award letters to include whether or not the award is R&D and a section on indirect cost rate. Anticipated Completion Date: June 30, 2022 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grant...

The City of Boston?s Age Strong Commission has revised the addendum that is attached to their award letters to include whether or not the award is R&D and a section on indirect cost rate. Anticipated Completion Date: June 30, 2022 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371

Finding 37563 (2022-003)

Material Weakness 2022

City of Boston

MA

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.13 § 200.19 § 200.303

Boston Public Schools (BPS) student withdrawal working group has been monitoring the number of students withdrawn from the district; reviewing associated documentation of the withdrawal; and working with school leaders and school administration both at the central office level as well as through the...

Boston Public Schools (BPS) student withdrawal working group has been monitoring the number of students withdrawn from the district; reviewing associated documentation of the withdrawal; and working with school leaders and school administration both at the central office level as well as through the liaisons and leaders within the regional structure to upload appropriate withdrawal documentation or update withdrawal codes to reflect the evidence associated with each student?s withdrawal case. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371

Finding 37562 (2022-002)

Significant Deficiency 2022

City of Boston

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the rol...

The Finance Department at Boston Public Schools (BPS) will implement an internal fiscal tracker to monitor and update on a quarterly basis to reflect reporting timelines and ensure timely spending of all grant funds. In addition, BPS will create a grant close procedure document that outlines the roles, responsibilities, and tasks associated with completing the FR1. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371

Finding 37552 (2022-001)

None 2022

Westwood Heights Schools

MI

School Nutrition Programs Subrecipient Monitoring

See corrective action plan.

View Audit 29530

Finding 37537 (2022-003)

None 2022

United Way of Metropolitan Dallas

TX

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The grant accounting team will develop a Master Grants Checklist to help manage the grant operations process and help the team ensure compliance and reporting requirements are met for each grant. This Master Grants Checklist was put into place on December 6, 2022. The grant accounting Team will subm...

The grant accounting team will develop a Master Grants Checklist to help manage the grant operations process and help the team ensure compliance and reporting requirements are met for each grant. This Master Grants Checklist was put into place on December 6, 2022. The grant accounting Team will submit information on first-tier subawards to the FSRS for eligible grants by December 31, 2022.

View Audit 35030

Finding 37511 (2022-003)

Significant Deficiency 2022

County of Delaware

PA

Subrecipient Monitoring § 200.332

Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Action Taken: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their o...

Recommendation: Providers that receive findings as a result of their on-site monitoring should submit a corrective action plan to the County. Action Taken: The County Child and Youth Services department will require a corrective action plan for all subrecipients with findings as a result of their on-site monitoring in 2023, and thereafter, that will include the entity?s plan to correct the errors noted, individual responsible and timeline for corrections to be implemented. Responsible Individual for Corrective Action: Angelique Hiers, County of Delaware Department of Human Services Director Completion Date: March 1, 2023

View Audit 29504

Finding 37505 (2022-006)

Material Weakness 2022

County of Delaware

PA

Subrecipient Monitoring Matching / Level of Effort / Earmarking

Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management and requirements regarding time frame for action to contact late payors to the department staff. Action Taken: This finding occurred as a result of staff shortages...

Recommendation: The County Domestic Relations department communicate the requirements regarding file documentation and record management and requirements regarding time frame for action to contact late payors to the department staff. Action Taken: This finding occurred as a result of staff shortages, new employees and increased caseloads. Domestic Relations Department will provide semi-annual training to Case Workers on Enforcement, record retention, and file documentation beginning in November 2023. Responsible Individual for Corrective Action: Patricia Coacher, County of Delaware Domestic Relations Director Completion Date: December 31, 2023

View Audit 29504

Finding 37478 (2022-003)

Material Weakness 2022

Mount Vernon Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO and Corporation Treasurer will create, ...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Greg Elkins, CFO Contact Phone Number: 317-485-3100 Views of Responsible Official : We concur with the finding Description of Corrective Action Plan: The CFO and Corporation Treasurer will create, review, and retain electronic documents for any ESSER/GEER data requests. The CFO will submit any required reports to the IDOE. The CFO has currently saves all jotform documentation and email transaction receipts. The CFO will now ?cc? all jotform submissions and receipt acknowledgements to the Corporation Treasurer as well. Anticipated Completion Date: 2/9/2023

View Audit 29224

Finding 37463 (2022-001)

Significant Deficiency 2022

Green Bay Area Public Schools

WI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from t...

2022-001 Education Stabilization Fund - Wage Rate Requirements Assistance Listing Nos. 84.425C, 84.425D, 84.425W Recommendation: CLA recommends the District implement controls to identify when the wage rate requirements are applicable and to ensure that the required documentation is obtained from the vendor on a timely basis and reviewed for completeness. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Vendors selected for construction services for federally funded projects will be asked to sign an acknowledgement that they comply with Davis-Bacon requirements with respect to prevailing wages for the calendar year in which the services are provided. The signed copy will be kept on file with the district. Additionally, Facilities staff will be educated about the correct use of object codes on purchase orders and invoices. Name(s) of the contact person(s) responsible for corrective action: Joshua Patchak Planned completion date for corrective action plan: Immediately

View Audit 29084

Finding 37419 (2022-001)

None 2022

Yale Public Schools

MI

School Nutrition Programs Subrecipient Monitoring

See corrective action plan

View Audit 27956

Finding 37416 (2022-002)

Significant Deficiency 2022

McHenry County

IL

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year 1505-0271 Department McHenry County Department of Finance Criteria: The Uniform Guidance require...

Finding 2022-002 AL No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Department of Treasury Pass-through Agency Not applicable Award Number / Year 1505-0271 Department McHenry County Department of Finance Criteria: The Uniform Guidance require that prior to entering into subawards and contracts with award funds, recipients must verify that such contractors and sub recipients are not suspended, debarred or otherwise excluded pursuant to 31 CFR section 19.300. Condition/Context: During testing, it was noted that the County did not perform this search for two of the four vendors tested. The sample was not statistically valid. Cause: The County did not have procedures in place to perform this search. Questioned Costs: None noted. Effect: The County could do business with a vendor who is suspended or barred. Recommendation: We recommend the County incorporate this search procedure into its procurement policy. Management's Response: Management has reviewed the finding and agrees with the Auditor's notes. The quarterly report to the US Treasury is prepared by our ARPA consultant. As part of the reporting requirements, they do confirm vendors and verify UEIs at SAM.gov but we agree that this process needs to be better defined and documented for all federal awards. Corrective Action Plan: All vendors that will be paid using awarded federal funds will be verified on SAM.gov by the County's Procurement Department before a contract is executed. All verification documents will be added as attachments to the vendor record in the County's financial software. Any exclusions reported at SAM.gov will be reported back to the Finance Department for action before the contract is signed. Target Implementation: FY2023 Responsible Parties: Procurement and Special Services Department, Finance Department

View Audit 27038

Finding 37384 (2022-014)

Material Weakness 2022

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring Eligibility Special Tests & Provisions § 200.303 § 200.334

Corrective action plan: In December 2021, HHSC implemented the Texas Medicaid & Healthcare Partnership (TMHP) Provider Enrollment Management System (PEMS), an automated system that is the single tool for provider enrollment, re-enrollment, revalidation, and maintenance requests (maintaining and up...

Corrective action plan: In December 2021, HHSC implemented the Texas Medicaid & Healthcare Partnership (TMHP) Provider Enrollment Management System (PEMS), an automated system that is the single tool for provider enrollment, re-enrollment, revalidation, and maintenance requests (maintaining and updating provider enrollment record information). HHSC is confident that as the LTC providers are enrolled and re-validated through PEMS, the errors for documentation will be corrected. The LTC process will mirror the sampled acute care providers which were found to be 100 percent compliant during this review, further supporting that the process is working. Implementation date(s): December 2021 Responsible persons: Deputy Associate Commissioner, Operations Management

View Audit 28519

Finding 37378 (2022-020)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in provid...

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in providing the SOC report as a 2022 contract deliverable. TDA took actions to ensure vendor accountability for submitting the late contract deliverable and the vendor was required to complete a corrective action plan. TDA will review and assess the SOC report as soon as it is delivered by the vendor to ensure CLA?s recommendations can be followed and will consider additional procedures to ensure internal controls are assessed in the absence of a SOC report. Implementation date(s): June 2023 Responsible persons: Chief Information Officer and the Director for Food and Nutrition Program Support

View Audit 28519

Finding 37357 (2022-029)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring Eligibility Special Tests & Provisions § 200.303

Corrective action plan: FDCM/OI investigators will review PIRTS reports on a regularly scheduled basis to ensure that Boards are uploading all required documentation related to childcare improper payments and taking collection efforts. The PIRTS system is in the process of being updated and is curre...

Corrective action plan: FDCM/OI investigators will review PIRTS reports on a regularly scheduled basis to ensure that Boards are uploading all required documentation related to childcare improper payments and taking collection efforts. The PIRTS system is in the process of being updated and is currently undergoing User Acceptance Testing. The updated system should allow for more robust reporting and controls. Additionally, FDCM/OI will provide more robust training and retraining to Boards that fall out of compliance. FDCM/OI will also develop an escalation policy in cases where Boards are not responsive to investigators? requests for status updates or document uploads into PIRTS. FDCM/OI investigators will ensure that SRM monitors are fully briefed on childcare improper payment cases at a Board as part of SRM?s annual monitoring review of the Board. Finally, FDCM/OI will ensure that all relevant controlling documents, e.g. Workforce Development Letter 21-16, Change 3 and its attached Child Care Fact-Finder?s Desk Aid; and the TWC?s Child Care Services Guide are updated to incorporate these new procedures. Implementation date(s): June 1, 2023 Responsible Persons: Jason Stalinsky, Deputy Division Director, Division of Fraud Deterrence and Compliance Monitoring

View Audit 28519

Finding 37356 (2022-028)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Corrective action plan: The Texas Workforce Commission will initiate a formal and documented review procedure to ensure that FFATA reports are submitted timely. Implementation date(s): March 1, 2023 Responsible persons: Teri Goodwin, Financial Reporting Manager

View Audit 28519

Finding 37308 (2022-024)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Corrective action plan: ? For FFATA, Community Affairs Division (CAD) is currently updating Standard Operating Procedure (SOP) to include two review and approval processes that will take place prior to the submission in the FSFR system. The two additional review and approval process will be perfor...

Corrective action plan: ? For FFATA, Community Affairs Division (CAD) is currently updating Standard Operating Procedure (SOP) to include two review and approval processes that will take place prior to the submission in the FSFR system. The two additional review and approval process will be performed by the Team Lead, Laura White in CAD and Elizabeth Yevich, Director of Housing Resource Center (HRC). The two additional reviews will strengthen the process to ensure accurate and timely submission of monthly FFATA reporting. ? For Annual Financial Report, CAD is currently working with the Information System Division (IS) to correct issues identified in the data pulls to the summary sheets used for the submission of the Annual Report. CAD has identified that these issues emerged when federal funding sources began requesting data by individual grants. In order to address the identified issues, CAD and IS will continue to correct and test the data queries and formulas to ensure accurate reporting is achieved. Implementation date(s): ? For FFATA, March 2023 ? For Annual Financial Report, August 2023 Responsible persons: ? For FFATA, Director of Housing Resource Center and Team Leader of Community Affairs. ? For Annual Financial Report, Manager of Fiscal & Reporting and Team Leader of Community Affairs.

View Audit 28519

Finding 37295 (2022-013)

Material Weakness 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.303

Corrective action plan: In December 2022, the Federal Funds Office (FFO) identified all prime awards with a potential subaward action date of 10/1/2021 or later. FFO is in the process of determining which of these have issued subawards for which no Federal Funding Accountability and Transparency A...

Corrective action plan: In December 2022, the Federal Funds Office (FFO) identified all prime awards with a potential subaward action date of 10/1/2021 or later. FFO is in the process of determining which of these have issued subawards for which no Federal Funding Accountability and Transparency Act (FFATA) reporting has been received from the program areas. In addition, FFO has revised the subaward reporting templates for programs. The goal of the revised templates is to 1) clearly state instructions for the information requested and 2) delineate between a) earlier subawards that are being reported late and b) subawards that fall into the current reporting period. These changes will assist FFO in maintaining current reporting and bringing all past due reporting up to date. The goal is to have all past due subawards from 10/1/2021 forward submitted to FFATA Subaward Reporting System (FSRS) by 12/31/2023. Implementation date(s): December 1, 2022 Responsible persons: Director, Federal Funds

View Audit 28519

Finding 37289 (2022-002)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS ...

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS staff will be provided training, tip sheets and ongoing support regarding the new policy and resource guide. The policy will be published by April 1, 2023. DFPS will continue to strengthen our internal quality assurance review of cases eligible for EA to ensure that INV/AR staff are complying with federal guidelines and internal policies. DFPS has submitted an IT ticket request to resolve the condition for the participant that had the incorrect income range of $0-$10,000 selected to the correct income range of $20,550 to $40,549 to align with the investigation report. The participant remains eligible for assistance regardless as the family unit makes less than $63,000. CPI will initiate a request for an IT project to conduct analysis of any limitations with verifying Emergency Assistance eligibility in the IMPACT system regarding why two of the three EA statements now show not answered. DFPS staff will be researching the issue to determine next steps by 2nd quarter FY 2024. Implementation date(s): Ongoing communication ? will vary, first communication by April 1, 2023; IMPACT research January 31, 2024. Responsible persons: Jerome Green PEAF Corrective action plan: DFPS uses an established recoupment process to address overpayments. A Kinship Development Worker writes a letter to the kinship caregiver regarding the overpayment and details the steps needed to return funds. This letter is also sent to accounting for follow up. DFPS maintains a proactive approach to strengthening/enhancing IMPACT limitations to ensure accurate data is maintained for accurate payments/disbursements through continuous program improvement. Implementation date(s): On January 13, 2023 ? staff initiated the above described recoupment process to recoup the second payment for the subject children. Responsible persons: Debbie Bouldin

View Audit 28519 Questioned Costs: $1

Finding 37283 (2022-008)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that t...

Corrective action plan: DSHS will continue to utilize the updated procedure and FFATA checklist that was implemented on March 1, 2022 to ensure the verification of FFATA reports are formally documented prior to submission. DSHS will continue to maintain all relevant documentation to support that the key data elements were reported within the required timeframes. Implementation date(s): March 1, 2022 Responsible persons: FFATA Coordinator

View Audit 28519

Finding 37270 (2022-021)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Managemen...

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Management intends to implement a list of all applicable systems to be reviewed, an associated scheduled timeline and allow for the documentation of its review and approval. SOP 1264.03 which is the policy that management intended to address the review of service accounts will be revised to better define the systems that are to be reviewed. In the SOP, the term ?System accounts? was intended to include all accounts not directly assigned to an employee, which are required for the functionality of TDHCA Information Technology (IT) systems. ?System accounts? could be used synonymously with the term ?Service accounts? and the agency will modify the policy to specifically refer to service accounts. Implementation date(s): August 2023 Responsible Persons: Director of Information Systems

View Audit 28519

Finding 37247 (2022-001)

Material Weakness 2022

City of Yakima

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-001 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of City contact person: Maria Simons - (509) 576-6638 129 N 2nd Street Yakima, WA 98901 Corrective a...

Finding ref number: 2022-001 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for suspension and debarment. Name, address, and telephone of City contact person: Maria Simons - (509) 576-6638 129 N 2nd Street Yakima, WA 98901 Corrective action the auditee plans to take in response to the finding: The City?s Corrective Action implemented as a result Audit Report Reference #1031349; Finding 2021-003 did not adequately address actions to ensure procurements were screened in accordance with the requirements set forth above. Corrective Action Plan 1. Conducted meeting on 9/19/23 with purchasing staff to review audit finding 2022-001 finding, actions as a result of the previous finding (2021-003) and identify root cause(s) and potential solutions. 2. Near Term CA: a. Create a pre-bid checklist for City staff to use to vet potential sources of supply b. Document a written procedure for federally funded procurements including checklist(s), bid forms, and contract language 3. .Long Term CA: Update Cayenta system to require requestor indicate on purchase requisition if proposed purchase is federally funded. Anticipated date to complete the corrective action: 1. Complete 9/19/2023 2. 2a ? Form complete 9/19/2023; Memo to all Cayenta buyers, requisitioners and approvers by 10/13/23 2b ? Document procedure by 12/1/23 3. Submit change request by 12/05/23 to the City?s IT Department to update required functionality in next available Cayenta block-point update.

View Audit 33874

Finding 37245 (2022-002)

Material Weakness 2022

Bethany College

KS

Subrecipient Monitoring Cash Management Material Weakness

Corrective Action Plan 2022-002: The College concurs with the finding and has provided corrective action through posting the correct institutional report in July 2022 to its website. Completion Date: July 2022 Contact Person: Krista Harris, Chief Financial Officer

View Audit 30545

Finding 37228 (2022-001)

Significant Deficiency 2022

Bethany College

KS

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Corrective Action Plan 2022-001: The College has obtained the required letter of credit from a local bank and will comply with federal heightened cash monitoring requirements. The College continues to work to positively align revenues and expenses. The College regularly monitors its cash flows and e...

Corrective Action Plan 2022-001: The College has obtained the required letter of credit from a local bank and will comply with federal heightened cash monitoring requirements. The College continues to work to positively align revenues and expenses. The College regularly monitors its cash flows and expense budgets both for timing and savings. Efforts continue to increase net student revenues to reduce the need for current-year contributions and other income for operating expenses. The College will continue to carefully plan and manage institutional financial aid to yield stronger net student revenues to support operations. Anticipated Completion Date: August 2023 Contact Person: Krista Harris, Chief Financial Officer

View Audit 30545

Corrective Action Plans

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