Corrective Action Plans

Finding 577 (2021-008)

None 2021

Okfuskee County

OK

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.318 § 200.84

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119 Questioned Costs: $1

Finding 576 (2021-007)

Material Weakness 2021

Okfuskee County

OK

Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.303

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119

Finding 575 (2021-006)

Material Weakness 2021

Okfuskee County

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicat...

Tile 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Planned Corrective Action Officials and employees tasked with the responsibility of expending any federal funds will attend training and to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commissioner Chairman - James Yandell

View Audit 1119

Finding 533 (2021-007)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Reporting § 200.303

Deficiency in Reporitng Controls over Compliance with Financial Reporting - Significant Deficiency Recommendation: The auditor recommends adequate controls are implemented to provide assurance that reports are submitted on a timely basis. Action Taken: EPHCC will implement additional controls to e...

Deficiency in Reporitng Controls over Compliance with Financial Reporting - Significant Deficiency Recommendation: The auditor recommends adequate controls are implemented to provide assurance that reports are submitted on a timely basis. Action Taken: EPHCC will implement additional controls to ensure that accurate annual report due is submitted on a timely basis. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023

View Audit 1055

Finding 532 (2021-006)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.430

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023

View Audit 1055 Questioned Costs: $1

Finding 531 (2021-005)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Ta...

Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Taken: EPHCC complied with all of the mandatory trainings, but in 2021 ther were held virtually due to COVID and there was no travel documentation. EPHCC is committed to continuing to follow our policy to ensure all mandatory trainings held are attended. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Has already been implemented.

View Audit 1055

Finding 530 (2021-004)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the...

Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the preparer. Action Taken: EPHCC will have an addendum to the bank reconciliation process to ensure that after it is reviewed by someone other than the preparer, the reconciliation is signed to have a documentation trail for verificationpurposes. Responsible Official: Chief Financial Officer, Lizabeth Romero. Timeline for Implentation: Effective by April 2023.

View Audit 1055

Finding 438 (2021-002)

Material Weakness 2021

Garfield County

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.508 § 200.509 § 200.512

Finding 2021-002 Program: Various, including AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Planned: To make sure and have proper education and obtain training to ensure County personnel are aware of the Federal reporting requirem...

Finding 2021-002 Program: Various, including AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Planned: To make sure and have proper education and obtain training to ensure County personnel are aware of the Federal reporting requirements and understanding of the schedule of expenditures of Federal awards. Anticipated Completion Date: Fiscal Year End 2023-2024 Responsible Party: Garfield County Board Scott Krause Garfield County Board Chairman

View Audit 964

Finding 1154803 (2020-001)

Material Weakness 2020

New York State Housing Finance Agency

NY

Reporting § 200.303 § 200.502 § 200.510

Finding 2020‐001 Federal Agency: United States Department of Housing and Urban Development (HUD) Planned Corrective Actions: Responsible Official – Darryl Johnson, Deputy CFO Anticipated completion date – October 2025 Management will review its controls and update standard work documentation to ensu...

Finding 2020‐001 Federal Agency: United States Department of Housing and Urban Development (HUD) Planned Corrective Actions: Responsible Official – Darryl Johnson, Deputy CFO Anticipated completion date – October 2025 Management will review its controls and update standard work documentation to ensure that all loans and expenditures related to the Housing Trust Fund are appropriately accumulated and reported in the schedule of expenditures of federal awards (SEFA) for the period covered by the New York State Housing Finance Agency’s financial statements in accordance with Uniform Guidance 2 CFR section 200.502. All staff working on SEFA preparation and review, will receive additional education in reporting for federal programs.

View Audit 367166

Finding 573280 (2020-001)

Material Weakness 2020

Richmond Housing Authority

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.303

The recommendations have since been addressed and implemented. The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and re...

The recommendations have since been addressed and implemented. The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and requirements, to improve the integrity and accuracy of the Authority’s financial reporting and management of federal awards. The procedures ensure separation of duties and levels of approval to handle and manage federal funds. Staff also continue to attend trainings to understand Federal statutes and regulations.

View Audit 364071

Finding 565793 (2020-012)

Material Weakness 2020

Rogers County

OK

Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real properly management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359479

Finding 565792 (2020-008)

Material Weakness 2020

Rogers County

OK

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.508 § 200.510

The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of county funds, will evaluate the processes and procedures currently in place to track federal awards and to ensure all income and expenditures relating to federa...

The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of county funds, will evaluate the processes and procedures currently in place to track federal awards and to ensure all income and expenditures relating to federal awards are properly overseen, tracked, and reported. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359479

Finding 565059 (2020-010)

Material Weakness 2020

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in Accounting as a reminder to submit financial reports to Engineering or the grantor.

View Audit 358984

Finding 565058 (2020-009)

Material Weakness 2020

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in Accounting as a reminder to submit financial reports to Engineering or the grantor.

View Audit 358984

Finding 565057 (2020-008)

Significant Deficiency 2020

Virgin Islands Port Authority

VI

Equipment & Real Property Management § 200.303 § 200.313

The Authority recognize the importance of maintaining accurate and complete property records for fixed assets purchased with federal funding. A complete fixed asset inventory was conducted in 2023 and is now performed annually.

View Audit 358984

Finding 565056 (2020-007)

Material Weakness 2020

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in Accounting as a reminder to submit financial reports to Engineering or the grantor.

View Audit 358984

Finding 524219 (2020-003)

Material Weakness 2020

Town of Monroeville

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2020-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Summary of Finding: The Town did not prepare or file the required reports, submit financial data on other forms, or submit an annual audit in lieu of the forms to the USDA. As such, there was no evid...

FINDING 2020-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Summary of Finding: The Town did not prepare or file the required reports, submit financial data on other forms, or submit an annual audit in lieu of the forms to the USDA. As such, there was no evidence to substantiate the financial operations or the financial status of the project. Contact Person Responsible for Corrective Action: Bobbi Elston (Clerk-Treasurer) Contact Phone Number and Email Address: (260) 433-4800, 104 Allen St, Monroeville, IN 46773 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will implement internal controls over the reporting compliance requirement related to the Water and Waste Disposal Systems federal program based on the State Board of Accounts Uniform Internal Controls Standards for Indiana Political Subdivisions. This will include involving the Town Council to assist in verifying the Town has met reporting requirement. Anticipated Completion Date: January 1, 2025

View Audit 343416

Finding 524218 (2020-002)

Material Weakness 2020

Town of Monroeville

IN

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

FINDING 2020-002 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Matching Summary of Finding: The Town had not designed or implemented adequate internal controls and procedures to ensure compliance with the requirements related to the grant agreement and the Matching compli...

FINDING 2020-002 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Matching Summary of Finding: The Town had not designed or implemented adequate internal controls and procedures to ensure compliance with the requirements related to the grant agreement and the Matching compliance requirement. As part of the grant agreement with the Department of Agriculture (USDA), the Town was to contribute $15,000 of local funds toward bond council. The Clerk-Treasurer posted all grant activity in Fund 810, Water Line Construction. No local funds were posted to be used to pay toward bond council. Contact Person Responsible for Corrective Action: Bobbi Elston (Clerk-Treasurer) Contact Phone Number and Email Address: (260) 433-4800, 104 Allen St, Monroeville, IN 46773 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will implement internal controls over the matching compliance requirement related to the Water and Waste Disposal Systems federal program based on the State Board of Accounts Uniform Internal Controls Standards for Indiana Political Subdivisions. This will include involving the Town Council to assist in verifying the Town has met matching requirement. Anticipated Completion Date: January 1, 2025

View Audit 343416 Questioned Costs: $1

Finding 504921 (2020-001)

Material Weakness 2020

City of Long Beach

CA

Reporting § 200.303 § 200.502 § 200.510

Program: Highway Planning & Construction (ALN 20.205) Finding: 2020-001 Contact Person: Wei Chi Director of Finance City of Long Beach Harbor Department Phone: (562) 283-7594 Email: wei.chi@polb.com Corrective Action Plan: The Harbor Department will ensure that federal expenditures are accurately...

Program: Highway Planning & Construction (ALN 20.205) Finding: 2020-001 Contact Person: Wei Chi Director of Finance City of Long Beach Harbor Department Phone: (562) 283-7594 Email: wei.chi@polb.com Corrective Action Plan: The Harbor Department will ensure that federal expenditures are accurately and completely reported on the SEFA. The expected completion date for implementation of these planned actions will be completed Fiscal Year 2024.

View Audit 327673

Finding 502152 (2020-004)

Significant Deficiency 2020

American Association of Physics Teachers, Inc.

MD

Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Finding 2020-004: Payroll Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 ...

Finding 2020-004: Payroll Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1726113 (8/1/2017 – 9/30/2023)Condition: Payroll approvals for individuals are not always made by individuals who are the employee's supervisors or are otherwise knowledgeable about their level of effort during the payroll periods paid for. Views of Responsible Officials and Planned Corrective Actions: AAPT has made changes to correclty reflect the employee's assigned supervisor based on the position and job duties of the employees. Anticipated Completion Date: 04/01/2024 Responsible Official: Michael Brosnan, CFO

View Audit 324369

Finding 502145 (2020-002)

Material Weakness 2020

American Association of Physics Teachers, Inc.

MD

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2020-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431...

Finding 2020-002: Segregation of Duties Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1524963 (11/1/2015 – 9/30/2021), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1645003 (3/15/2017 – 2/29/2020), 1821462 (7/1/2018 – 6/30/2024), 1812860 (9/1/2018 – 8/31/2020), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education) Condition: The Chief Financial Officer is responsible for posting entries into the accounting system without a second level review, and obtaining all bank statements unopened while also having the ability to add or modify payees and unilaterally initiate and authorize electronic fund transfers such as automated clearing house payments. The CFO is also responsible for opening the mail which may contain payments by check, and can manually reduce receivable balances. Views of Responsible Officials and Planned Corrective Actions: AAPT has instituted the segregation of duties of submitting and approval of electronic payments. The senior accountant has been authorized to submit the ACH/Wire transfer requests. The CFO has the authorization of approval of submitted electronic payments. The change was activated around March 15, 2024 The staff will be trained on generating journal entries previous prepared by the CFO and supervised and approve by the CFO – completed date May 15, 2024 The administrative assistant of the CEO will come to AAPT twice weekly to process incoming mail and create an initial recordation log of checks or cash received. The administrative assistant will not have access in any system to enter/modify/delete any information related to checks that are received. Anticipated Completion Date: January 2025 Responsible Official: Michael Brosnan, CFO

View Audit 324369

Finding 501741 (2020-011)

Significant Deficiency 2020

Assiniboine and Sioux Rural Water Supply System

MT

Questioned Costs Allowable Costs / Cost Principles § 200.303

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-011 Allowable Costs/Cost Principles –Payroll Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charge...

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-011 Allowable Costs/Cost Principles –Payroll Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charged to the correct grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Condition: During our testing of payroll and payroll-related expenditures, it was noted that of the 60 samples tested, 18 disbursements were paid at a different rate than the approved wage form. Action taken in response to finding: A Human Resources Manager/Payroll Specialist position has been created, and it includes duties to assist with internal control procedures. This position is responsible for ensuring the wage forms are signed to document authorization, up to date, completed in a timely manner, and correctly entered into the accounting software system in order to ensure correct financial accounting. Name(s) of the contact person(s) responsible for corrective action: Ashleigh Weeks, General Manager, Tanya Bear, Administrative Officer, and Bailey Day, Human Resources Manager/Payroll Specialist Planned completion date for corrective action plan: Complete

View Audit 323813 Questioned Costs: $1

Finding 501740 (2020-010)

Significant Deficiency 2020

Assiniboine and Sioux Rural Water Supply System

MT

Questioned Costs Allowable Costs / Cost Principles § 200.303

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-010 Allowable Costs/Cost Principles – Payroll Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charge...

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-010 Allowable Costs/Cost Principles – Payroll Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charged to the correct grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Condition: During our testing of payroll and payroll-related expenditures, it was noted that of the 60 samples tested, 14 disbursements were not signed by employee and/or supervisor. Action taken in response to finding: Additional staff have been hired to assist with payroll duties. The Payroll Specialist position was created and filled in June of 2021 and since then internal procedures have been developed to ensure that time sheets are complete and correct, and authorized and signed by both the employee and/or supervisor. Complete documentation is reviewed and approved by the General Manager, which is documented by signature on the payroll cover sheet before the payroll is processed. The Administrative Officer position has also been developed and given authority to act on behalf of the General Manger during absence, so that all documents will be properly and completely approved before processing. Additionally, Time Clock Plus software was also purchased and is now used for time tracking. It has enhanced accuracy and reduced manual error by integrating and transferring data directly into the Black Mountain Accounting Software. The new processes implemented are more efficient and have reduced the processing time and payroll effort. Name(s) of the contact person(s) responsible for corrective action: Ashleigh Weeks, General Manager; Tanya Bear, Administrative Officer; and Bailey Day, Human Resources Manager/Payroll Specialist Planned completion date for corrective action plan: Complete

View Audit 323813 Questioned Costs: $1

Finding 501739 (2020-009)

Significant Deficiency 2020

Assiniboine and Sioux Rural Water Supply System

MT

Questioned Costs Allowable Costs / Cost Principles § 200.303

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-009 Allowable Costs/Cost Principles – Payroll Expenses Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported an...

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-009 Allowable Costs/Cost Principles – Payroll Expenses Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charged to the correct grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Condition: During our testing of payroll and payroll-related expenditures, it was noted that of the 60 samples tested, 4 disbursements were not supported by an employee wage form on file. Action taken in response to finding: All employees have a current wage from on file. Changes to payroll are not completed until the wage form is signed by both the General Manager and Financial Officer. The wage forms for each employee are completed during orientation and with wage increases following a satisfactory work performance evaluation. The wage forms are kept with each employee’s file stored with the HR Manager. Name(s) of the contact person(s) responsible for corrective action: Ashleigh Weeks, General Manager, Tanya Bear, Administrative Officer, and Bailey Day, Human Resources Manager/Payroll Specialist Planned completion date for corrective action plan: Complete

View Audit 323813 Questioned Costs: $1

Finding 501738 (2020-008)

Significant Deficiency 2020

Assiniboine and Sioux Rural Water Supply System

MT

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency § 200.303

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-008 Allowable Costs/Costs Principles – Nonpayroll Expenses Recommendation: CLA recommend that ASRWSS policies and procedures be followed consistently. We also recommend that supporting documentation be maint...

U.S. Department of Interior Fort Peck Reservation Rural Water System – CFDA No. 15.516 2020-008 Allowable Costs/Costs Principles – Nonpayroll Expenses Recommendation: CLA recommend that ASRWSS policies and procedures be followed consistently. We also recommend that supporting documentation be maintained and properly documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management agrees with this recommendation. Condition: During our testing of expenditures, it was noted that of the 60 samples tested, 1 purchase order was created after the invoice. Action taken in response to finding: Corrective action began in May 2019 with implementation of vouchers to document authorization of purchases by the signature or initial of the general manager. Supporting documentation for all purchases is now properly recorded and filed with each expense. Currently, purchase request forms are used rather than vouchers, but they serve the same purpose to document account coding and approval to initiate requisitions. Requisitions are entered by administrative staff, either the Administrative Officer or Secretary. Management reviews and will correct any errors in account coding before approval of requisitions in the accounting software. After requisitions are approved, they are made into purchase orders that encumbrance the accounts. Name(s) of the contact person(s) responsible for corrective action: Ashleigh Weeks, General Manager, and Jodi Miller, Finance Officer Planned completion date for corrective action plan: Complete

View Audit 323813 Questioned Costs: $1

Corrective Action Plans

Filters