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The Jamaica Hospital
NY
Reporting Subrecipient Monitoring
2023-002: Compliance with Reporting Requirements Federal Agency: Department of Health and Human Services (“HHS”), Health Resources and Services Administration (“HRSA”) Assistance Listing Program Title: Congressional Directives Federal Award Project Title: Community Project Funding/ Congressionall...
2023-002: Compliance with Reporting Requirements Federal Agency: Department of Health and Human Services (“HHS”), Health Resources and Services Administration (“HRSA”) Assistance Listing Program Title: Congressional Directives Federal Award Project Title: Community Project Funding/ Congressionally Directed Spending ‐ Construction Assistance Listing Number: 93.493 Federal Award Identification Numbers: CE146569 Management acknowledges that the December semi-annual report due December 14, 2023 was submitted by Jamaica one week late, on December 21, 2023. To prevent any future untimely report submissions, Jamaica will implement the following controls and procedures: 1. Review and Documentation of Grant Requirements Management will conduct a thorough review of all grant requirements and develop a comprehensive checklist to ensure compliance with accounting and reporting standards, including the creation of a reporting calendar. James Farrell, Assistant Director of Development and Contract Management, will be responsible for this review. This approach will facilitate multiple levels of review before submission, ensuring both accuracy and adherence to grant reporting requirements. 2. Implementation Timeline These controls and procedures will be fully implemented by the end of the third quarter of 2024. Management responsible for corrective action plan: James Farrel, Assistant Director of Development and Contract Management (jfarrel1@jhmc.org) Manzar Sassani, Vice President of Finance (msassani@jhmc.org) Mark Abboud (maboud@jhmc.org) Yesenia Torres (ytorres@jhmc.org)
View Audit 317748
The Jamaica Hospital
NY
Reporting § 200.502 § 200.510
2023-001: Congressional Directives SEFA Reporting Federal Agency: Department of Health and Human Services (“HHS”), Health Resources and Services Administration (“HRSA”) Assistance Listing Program Title: Congressional Directives Federal Award Project Title: Community Project Funding/ Congressional...
2023-001: Congressional Directives SEFA Reporting Federal Agency: Department of Health and Human Services (“HHS”), Health Resources and Services Administration (“HRSA”) Assistance Listing Program Title: Congressional Directives Federal Award Project Title: Community Project Funding/ Congressionally Directed Spending ‐ Construction Assistance Listing Number: 93.493 Federal Award Identification Numbers: CE146569, CE152406, CE152466 Management acknowledges that during the fiscal year ending December 31, 2023, Jamaica Hospital Medical Center (“Jamaica”) did not properly apply the accrual basis of accounting for the Congressional Directives Grant, which affected the accuracy of reporting on the Schedule of Expenditures of Federal Awards (SEFA). To prevent future errors in SEFA reporting related to the accrual basis of accounting, Jamaica will implement the following controls and procedures: 1. Appointment of Grant Coordinator In 2024, James Farrell was hired as the Assistant Director of Development and Contract Management. Mr. Farrell will serve as the primary coordinator for all grant-related requirements, ensuring expenses are reported on the accrual basis of accounting on the SEFA. 2. Implementation Timeline These controls and procedures will be fully implemented by the end of the third quarter of 2024. Management responsible for corrective action plan: James Farrel, Assistant Director of Development and Contract Management (jfarrel1@jhmc.org) Manzar Sassani, Vice President of Finance (msassani@jhmc.org) Mark Abboud (maboud@jhmc.org) Yesenia Torres (ytorres@jhmc.org)
View Audit 317748
Flushing Hospital Medical Center
NY
Reporting § 200.328
Management agrees with the three findings and recommendations for corrective action to ensure that these instances do not occur again. 1. During the year ended December 31, 2023, the final project report was not submitted timely, as directed in the Notice of Award, as the “Not Completed Task” list...
Management agrees with the three findings and recommendations for corrective action to ensure that these instances do not occur again. 1. During the year ended December 31, 2023, the final project report was not submitted timely, as directed in the Notice of Award, as the “Not Completed Task” list in the HRSA Electronic Handbook portal indicates the Final Report is due October 29, 2025, which is 90 days after the grant’s budget period. The true due date was October 26, 2023, which was 90 days after Project Completion, which was when the New York State Department of Health approved the renovated space for occupancy following a site visit on July 28, 2023. The final project report due October 26, 2023 was submitted on August 13, 2024. 2. The December semi-annual report due December 14, 2023 was submitted one week late, on December 21, 2023. 3. The FFR submitted on October 24, 2023 was submitted with inaccurate data. The FFR due October 29, 2024 was submitted on August 6, 2024 and included the $749,892 that was omitted from the prior FFR to ensure that all funds were accounted for in the FFR reported to HRSA via the Payment Management System. Flushing will also implement the following controls and procedures to prevent any future untimely report submissions or submissions with inaccurate or omitted financial data: 4. The grants contract manager, along with the director of planning, will review all programmatic grant reporting requirements in all Notice of Awards, amendments and agency portals to ensure completeness of reports due and their respective deadlines. All programmatic reports going forward will be reviewed by the grants contract manager along with the director of planning and will be submitted on a timely basis going forward. The grants contract manager in conjunction with the director of planning will monitor the HRSA website on a monthly basis to ensure no deadlines are missed regarding the required reports for the grant in question. 2. Going forward, the expenses related to cost-reimbursement grants will be accrued/accounted for on an accrual basis prior to the submission of the FFR, even though we may not be able to drawdown the funds at that time. These controls and procedures will be implemented by the end of the 3rd quarter of 2024. Management responsible for corrective action plan: James Farrell, Assistant Director, Development (jfarrel1@jhmc.org) Viola Lingat, Senior Accountant (vlingat@jhmc.org) Ira Freiman, Grants Accountant (ifreiman@jhmc.org) Manzar Sassani, Vice President of Finance (msassani@jhmc.org)
View Audit 317747
Finding 484829 (2023-001)
Significant Deficiency 2023
Redwood County
MN
Procurement, Suspension & Debarment § 200.303
Finding Number: 2023-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Vicki Kletscher, Redwood County Administrator Corrective Action Planned: Amend the Redwood County Pr...
Finding Number: 2023-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Vicki Kletscher, Redwood County Administrator Corrective Action Planned: Amend the Redwood County Procurement Policy to include language in section DEBARMENT AND SUSPENSION (E.O.s 12549 and 12689) for internal process for verification of demonstrating vendors are not debarred, suspended, or otherwise excluded from conducting business with the County. The verification and documentation will be completed prior to entering into a covered transaction with a vendor(s) and the results of the search will be attached to the filed paperwork for verification of search. Anticipated Completion Date: The Procurement Policy has been amended, and the Redwood County Board of Commissioners adopted the amended policy on May 7, 2024. The County Administrator sent the updated policy and details regarding the change in the policy to all department heads on May 13, 2024.
View Audit 317744
Finding 484807 (2023-001)
Significant Deficiency 2023
Lumina Alliance
CA
Allowable Costs / Cost Principles Significant Deficiency
Management intends to review its Cost Allocation Plan and update it for clarity and additional detail, to ensure that shared direct costs are allocated between federal programs appropriately and consistently in future accounting periods. Management intends to consider allocating shared direct costs ...
Management intends to review its Cost Allocation Plan and update it for clarity and additional detail, to ensure that shared direct costs are allocated between federal programs appropriately and consistently in future accounting periods. Management intends to consider allocating shared direct costs on a grant-by-grant basis, rather than on a program basis, due to the number of CalOES grants administered each year. Additionally, management intends to maintain sufficient supporting documentation to illustrate the calculation of how each and every shared direct cost was allocated between programs within the accounting system.
View Audit 317743
Finding 484800 (2023-003)
Significant Deficiency 2023
Eastern Plains Community Action Agency, Inc.
NM
Allowable Costs / Cost Principles Significant Deficiency
Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to e...
Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to ensure the appropriate approvals and signatures are obtained. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023
View Audit 317740
Finding 484799 (2023-002)
Significant Deficiency 2023
Eastern Plains Community Action Agency, Inc.
NM
Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.303
Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. R...
Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023
View Audit 317740
Finding 484798 (2023-001)
Material Weakness 2023
Eastern Plains Community Action Agency, Inc.
NM
Equipment & Real Property Management § 200.303 § 200.313
Recommendation: We recommend the Entity enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years. Action Taken: The Organization understands the importance of regular physical inventories and w...
Recommendation: We recommend the Entity enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years. Action Taken: The Organization understands the importance of regular physical inventories and will implement this control activity for the June 30, 2023 fiscal year end. Responsible Person: John Clemons, Chief Financial Officer Timelines for implementation: July 31, 2023
View Audit 317740
Finding 484797 (2023-001)
Significant Deficiency 2023
Miles City Eagles Manor
MT
HUD Housing Programs Matching / Level of Effort / Earmarking
On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the payments be made from surplus cash. The Organization has not received correspondence concerning these suggestions as of the date on this rep...
On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the payments be made from surplus cash. The Organization has not received correspondence concerning these suggestions as of the date on this report, November 25, 2023. Karen Burkett, the Managing Agent, will work with the Organization to resolve this matter. The anticipated completion date is June 30, 2024.
View Audit 317737
Family Health Network of Central New York, Inc.
NY
Eligibility HUD Housing Programs
Recommendation: Our auditors recommended that we provide training to those making eligibility calculations and implementation in the new billing software. Action Taken: We are currently in the process of retraining staff on the sliding fee scale procedures and implementation in the new billing soft...
Recommendation: Our auditors recommended that we provide training to those making eligibility calculations and implementation in the new billing software. Action Taken: We are currently in the process of retraining staff on the sliding fee scale procedures and implementation in the new billing software. Name of Contact Person Responsible for Corrective Action: Kimberly Osborne, President/Chief Executive Officer, (607) 753-3797. Anticipated Completion Date: June 2024
View Audit 317732
Finding 484775 (2023-001)
Significant Deficiency 2023
Golden House, Inc.
WI
Reporting
The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to adjust the general ledger to accrual and to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted a...
The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to adjust the general ledger to accrual and to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted accounting principles because it is the most cost effective solution.
View Audit 317716
Finding 484774 (2023-004)
Significant Deficiency 2023
Capital Area Transit System
LA
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320
The System will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, the System will enhance its written policies and procedures to ensure that documentation is included regarding the av...
The System will implement internal controls to ensure that supporting documentation is maintained for the procurement of goods and services in accordance with §200.320. Additionally, the System will enhance its written policies and procedures to ensure that documentation is included regarding the avoidance of the acquisition of unnecessary or duplicative items. The system will implement a review of all contracts to ensure the appropriate language exists regarding suspension and debarment regulations and/or consider an annual review of SAM.gov for all vendors. Interim CFO, Sunnie Hines Timeline 180 days
View Audit 317709 Questioned Costs: $1
Finding 484773 (2023-001)
Material Weakness 2023
Miller County Board of Education
GA
Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303
FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education A...
FA 2023-001 Improve Controls over Wage Rate Requirements Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Weakness Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Description: A review of construction-related expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed that the School District's internal control procedures were not operating to ensure that Wage Rate Requirements were followed appropriately. Corrective Action Plans: The Miller County Board of Education will adhere to the following procedures when meeting the requirements for the Davis-Bacon Act. 1. The Federal Program Director will inform the Finance Director once a contractor is chosen for a job over the cost of $2,000 that is paid out of Federal Programs. 2. The Finance Director will contact the contractor/ company to deliver the requirements for Davis-Bacon. The Finance Director will deliver the required paperwork to the contractor/company. 3. Once the payroll has been certified and returned to the Finance Director, it will be filed with the project information and a copy will also be given to the Federal Programs Director. Estimated Completion Date: July 11, 2024 Contact Person: Nicole Horn Telephone: 229-758-5592 Email: nicole.horn@miller.k12.ga.us
View Audit 317701
Finding 484770 (2023-001)
Material Weakness 2023
Town of Clarksville
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town did not have internal controls including policies and procedures to adhere to Procurement, Suspension and Debarment compliance requir...
FINDING 2023-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Summary of Finding: The Town did not have internal controls including policies and procedures to adhere to Procurement, Suspension and Debarment compliance requirements. As a result, the Town failed to comply with requirements with Procurement, Suspension and Debarment. Contact Person Responsible for Corrective Action: Sherry Lockard, Deputy Clerk-Treasurer Contact Phone Number and Email Address: 812-283-1500, slockard@townofclarksville.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment – Prior to entering into a covered transaction, “Kevin Baity, Town Manager” will verify the vendor or contractor has not been suspended and debarred. The “Deputy Clerk, Sherry Lockard” will review the suspension and debarment verification done by “Town Manager Baity.” Anticipated Completion Date: August 1, 2024 Suspension and Debarment – August 1, 2024 Sherry Lockard Deputy Clerk Treasurer
View Audit 317697
Finding 484769 (2023-004)
Material Weakness 2023
City of Cumberland
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Recommendation: The City should be familiar with compliance requirements outlined by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: In the event the City receives federal funding in the futur...
Recommendation: The City should be familiar with compliance requirements outlined by Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: In the event the City receives federal funding in the future, the City should have a procurement policy in place that follows the related requirements outlined in Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Lori Nyhus, Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by December 31, 2024.
View Audit 317695
Finding 484768 (2023-003)
Significant Deficiency 2023
Hale County, Texas
TX
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Finding 2023-003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...
Finding 2023-003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not review one vendor to determine that it was not suspended, debarred, or otherwise excluded prior to entering into a transaction with it. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will review all vendors paid with federal funds against the sam.gov suspension and debarment review tool, and will document the periodic review of suspended and debarred vendors. Anticipated Completion Date: July 2024
View Audit 317693
Finding 484767 (2023-002)
Significant Deficiency 2023
Hale County, Texas
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding 2023-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed a...
Finding 2023-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: July 2024
View Audit 317693
Finding 484766 (2023-002)
Material Weakness 2023
Vermillion County
IN
Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The annual P&E Report was submitted to the Treasury without a documented oversight, review or approval process in place to ensure its accuracy. Contact Person Responsible fo...
FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The annual P&E Report was submitted to the Treasury without a documented oversight, review or approval process in place to ensure its accuracy. Contact Person Responsible for Corrective Action: Brenda J. Furry, County Auditor Contact Phone Number and Email Address: (765) 492-5300 / brenda.furry@vermillioncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Although we agree with the finding, please note that although not officially documented, the P&E Report that was submitted to the Treasury did have oversight and was reviewed before submitted by the Chief Deputy Auditor. The Deputy Auditor began documenting her review of the P&E Report via signature or initial on the report copy beginning in 2024. Anticipated Completion Date: April 22, 2024
View Audit 317692
Finding 484765 (2023-001)
Material Weakness 2023
Vermillion County
IN
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.303 § 200.317 § 200.318 § 200.327
FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: The County did not perform procedures to ensure vendors were not suspended, debarred, or otherwise excluded from or ineligible for participation in Federal as...
FINDING 2023-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: The County did not perform procedures to ensure vendors were not suspended, debarred, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Additionally, the County did not have a formalized procurement policy outlining its processes and procedures with regards to the procurement of goods and services using federal grant funds. Contact Person Responsible for Corrective Action: Brenda J. Furry, County Auditor Contact Phone Number and Email Address: (765) 492-5300 / brenda.furry@vermillioncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The process of ensuring the vendors that are being used by the County and paid for through Federal Funds, specifically ARPA funds, have been confirmed to be in good standing via Exclusions search on the SAM.gov website. A procurement policy with regards to the procurement of goods and services using federal grant funds is currently being written. Anticipated Completion Date: December 31, 2024
View Audit 317692
East Oakland Community Project
CA
Internal Control / Segregation of Duties
The auditee will submit documents to the auditors ahead of schedule and Hold weekly meeting to confirm and ensure ongoing submissions
The auditee will submit documents to the auditors ahead of schedule and Hold weekly meeting to confirm and ensure ongoing submissions
View Audit 317682
Finding 484747 (2023-002)
Material Weakness 2023
Deer/mt. Judea School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memo...
In response to Material Weakness 2023-02, the Superintendent will contact the Division of Elementary and Secondary Education (DESE) , for guidance regarding this matter. The District Superintendent will follow the guidance from DESE to ensure compliance with Federal regulations and commissioner memos to ensure the district follows allowable costs and principles . The contact person is Bill Mizaur who is the superintendent of DMJ.
View Audit 317668 Questioned Costs: $1
Finding 484747 (2023-002)
Material Weakness 2023
Deer/mt. Judea School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been mad...
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been made and new internal control procedures are in place.
View Audit 317668 Questioned Costs: $1
Finding 484746 (2023-001)
Significant Deficiency 2023
Richland Parish Police Jury
LA
Internal Control / Segregation of Duties
WE CONCUR WITH THE FINDING, BUT IT IS NOT ECONOMICALLY FEASIBLE FOR CORRECTIVE ACTION TO BE TAKEN.
WE CONCUR WITH THE FINDING, BUT IT IS NOT ECONOMICALLY FEASIBLE FOR CORRECTIVE ACTION TO BE TAKEN.
View Audit 317662
Finding 484745 (2023-002)
Significant Deficiency 2023
Town of Provincetown, Massachusetts
MA
Allowable Costs / Cost Principles Cash Management Eligibility
Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) res...
Recommendation: We recommend procedures be strengthened to ensure that all requests for reimbursement are for expenditures that have been incurred and paid/disbursed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Nick Robertson, Town Accountant Planned completion date for corrective action plan: The reconciliation meetings were reintroduced in December 2022 upon Nick Robertson’s hiring as Town Accountant. There have been monthly and/or as needed meetings since to reconcile ledgers before grant reimbursements are submitted. Action taken in response to finding: Prior to the turnover in the Finance Department which occurred during the FY22 to early FY23 period, there were consistent meetings between Finance/Accounting and Jacobs Engineering (they manage the Airport projects and prepare the reimbursement requests) to confirm that the Town’s accounting software matched the expenses on the reimbursement requests. These meetings reconciling the ledgers did not occur when this reimbursement request was submitted by Jacobs. These meetings have been reinstated on a monthly basis and occasionally more frequently as needed.
View Audit 317656
Finding 484744 (2023-002)
Significant Deficiency 2023
Strong-Huttig School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
Similar to the corrective actions mentioned in the item above, the District will conduct a training for all supervisors indicating and sharing what forms are required for each item purchased or purchased service prior to releasing any funds from this point forward.
Similar to the corrective actions mentioned in the item above, the District will conduct a training for all supervisors indicating and sharing what forms are required for each item purchased or purchased service prior to releasing any funds from this point forward.
View Audit 317639 Questioned Costs: $1
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