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Finding 481530 (2023-004)
Material Weakness 2023
State of Montana
MT
HUD Housing Programs Matching / Level of Effort / Earmarking Reporting § 200.303
ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingri...
ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed
View Audit 317490
Finding 481518 (2023-001)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303
ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out...
ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out to its federal partners who are correcting their system to allow the office to report monthly without duplicating the reported values. The office will then begin reporting monthly as required. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 10/31/2024
View Audit 317490
Finding 481477 (2023-061)
Material Weakness 2023
State of Montana
MT
Matching / Level of Effort / Earmarking § 200.303
ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant Federal Reporting - CCDF - PHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance internal controls over ACF-696 reporting. The department will review accounting activities a...
ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant Federal Reporting - CCDF - PHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance internal controls over ACF-696 reporting. The department will review accounting activities and accounting chartfield data to identify areas for improvement as relating to federal reporting. In addition, the department intends to implement detective and monitoring controls to ensure compliance. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024
View Audit 317490
State of Montana
MT
Questioned Costs Period of Performance Subrecipient Monitoring
ALN: 93.575, 93.596, Corrective Action Plan: Expenditures Not Within Obligation Period - CCDF - PHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will improve internal controls to ensure federal funds are used in the correct obligation peri...
ALN: 93.575, 93.596, Corrective Action Plan: Expenditures Not Within Obligation Period - CCDF - PHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will improve internal controls to ensure federal funds are used in the correct obligation period. Significant improvements were made in state fiscal year 2023. Additional controls were developed to ensure inactivation of cost centers to prevent payroll or other expenses to post beyond the first year of the grant. Guidelines were created to provide additional time and review of the ACF-696 reports prior to submission. The department has identified set-aside costs for grant funds that are allowable and will offset portions of the questioned costs. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed
View Audit 317490 Questioned Costs: $1
Finding 481475 (2023-068)
Material Weakness 2023
State of Montana
MT
Reporting Subrecipient Monitoring § 200.303
ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal...
ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025
View Audit 317490
Finding 481473 (2023-064)
Material Weakness 2023
State of Montana
MT
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Ch...
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Child Care (OCC). The department documents the extent to which families receiving the 2021 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) funded subsidies were eligible, including income-eligible or essential workers. The department additionally documents the extent to which providers who served families met applicable health and safety requirements. Program staff will enhance controls and training and will work with federal partners to ensure funding is in alignment with applicable terms and conditions. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024
View Audit 317490 Questioned Costs: $1
Finding 481472 (2023-060)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Matching / Level of Effort / Earmarking Eligibility § 200.303 § 200.334
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements ...
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements and make amendments to contracts when State Plan changes. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024
View Audit 317490
Finding 481471 (2023-059)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring § 200.303 § 200.332 § 200.334
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs have updated their 2023 contracts to include required disclosures. Risk assessments were completed a...
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs have updated their 2023 contracts to include required disclosures. Risk assessments were completed annually, as required. However, the 2022 risk assessments were accidently copied over when completing the 2023 risk assessments. Controls have been updated to ensure copies of each risk assessment are now saved with procurement files to ensure files are not accidentally replaced. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed
View Audit 317490
Finding 481470 (2023-063)
Significant Deficiency 2023
State of Montana
MT
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Obligations - ARPA Stabilization - DPHHS - The Montana Department of Public Health and Human Services does not concur with finding 2023-063. The department obligated all funds and then reallocated the surplus to providers that had not recei...
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Obligations - ARPA Stabilization - DPHHS - The Montana Department of Public Health and Human Services does not concur with finding 2023-063. The department obligated all funds and then reallocated the surplus to providers that had not received prior stabilization funds. Providers that received reallotted funds were required to provide email confirmation of their express intent to receive and utilize unliquidated funds prior to 09/30/2022, thereby meeting the intent of the obligation as defined in 45 CFR 75.2. The email from the department stated funding amounts will be determined based on other Montana providers by size. Child care providers responded to the email confirming they agreed to accept the funds. Once the providers confirmed they agreed to accept funds, the department had a valid obligation, and therefore did not request the waiver offered by our federal cognizant to extend the obligation period from Administration for Children and Families (ACF). The waiver was extended to all states in recognition of the difficulty states were experiencing meeting the obligation criteria. The desert payment amounts were based on a formula using the total previously obligated unliquidated grant funds and the size of the provider. In November 2022, letters were sent to providers outlining their portion of the previously obligated allotment. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: N/A
View Audit 317490 Questioned Costs: $1
Nasmhpd Research Institute, Inc.
VA
Corrective Action Plan: The Institute is making improvements to meet this deadline for future audits.
Corrective Action Plan: The Institute is making improvements to meet this deadline for future audits.
View Audit 317483
Nasmhpd Research Institute, Inc.
VA
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.1 § 200.305
Corrective Action Plan: The Institute implemented the recommendations in the fourth quarter of fiscal year 2024.
Corrective Action Plan: The Institute implemented the recommendations in the fourth quarter of fiscal year 2024.
View Audit 317483
Finding 481447 (2023-002)
Material Weakness 2023
Mason County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213
Finding ref number: 2023-002 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Leo Kim, Chief Financial Officer 411 N 5th Street Shelton, WA 98584 (360)427...
Finding ref number: 2023-002 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Leo Kim, Chief Financial Officer 411 N 5th Street Shelton, WA 98584 (360)427-9670 Corrective action the auditee plans to take in response to the finding: The County is committed to ensuring internal controls are adequate for compliance with federal suspension and debarment requirements. Management understands the seriousness of potentially awarding federal funds to ineligible parties and has taken steps to confirm that compliance is followed in future purchases using federal funds. An updated purchasing and contracting policy and procedures was adopted by the Board of County Commissioners in December of 2023. The document includes an updated section on suspension and debarment regulations implementing Executive Orders 12549 and 12689, 2 CFR Part 180, per §200.213. County offices and departments will ensure and document that no agreement for goods or services is entered into with any entity or person who has been disqualified from participation in Federal programs or activities. Program staff will do this by checking the federal System for Award Management (SAM.gov) prior to the contract execution date. If the contractor is not listed in SAM.gov, the County created a “Certification of no debarment or suspension form” that the contractor can attest and/or the attestation may be added to the contract. Both the SAM.gov check and/or the “Certification of no debarment form” must be completed at or before contract execution and documentation will be maintained in each contract file. The County is committed to providing training on federal grants at least annually to all county staff that work with them and anticipates full compliance with the suspension and debarment requirements moving forward. Anticipated date to complete the corrective action: 8/7/2024
View Audit 317478
Finding 481446 (2023-003)
Significant Deficiency 2023
Poverello Center, INC
MT
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Finding No. 2023 - 003 Internal Controls Over suspension and Debarment Recommendations: We recommend that management implements a comprehensive plan to ensure that all vendors are checked for suspension/debarment prior to making payment. Views of Responsible Officials and Planned Corrective Action...
Finding No. 2023 - 003 Internal Controls Over suspension and Debarment Recommendations: We recommend that management implements a comprehensive plan to ensure that all vendors are checked for suspension/debarment prior to making payment. Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments, and the following actions will be taken to improve the situation. We will continue to check every new vendor for suspension or debarment before using them for good and services, and the proper documentation showing this will be kept in our records. We have added an additional check point internally to prevent this oversight in the future.
View Audit 317476
Finding 481445 (2023-002)
Significant Deficiency 2023
Poverello Center, INC
MT
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding No. 2023 - 002 Internal Controls Over Allowable Cost Principles Recommendations: We recommend that management implements a comprehensive plan to ensure that all transactions receive proper approval after a thorough review of each transaction Views of Responsible Officials and Planned Corre...
Finding No. 2023 - 002 Internal Controls Over Allowable Cost Principles Recommendations: We recommend that management implements a comprehensive plan to ensure that all transactions receive proper approval after a thorough review of each transaction Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments, and the following actions will be taken to improve the situation. We have now improved our internal process for proper approval from the appropriate level of management. We have put into place an internal process that should eliminate this oversight in the future. We also are in the process of updating our financial policies to be up to date.
View Audit 317476
Finding 481444 (2023-001)
Significant Deficiency 2023
Poverello Center, INC
MT
Reporting
Finding No. 2023 - 001 Internal Controls Over Preparation of Schedule of Federal Awards Recommendations: We recommend the Organization implement procedures to verify proper period for all expenditure of federal funds. Views of Responsible Officials and Planned Corrective Actions: We agree with the...
Finding No. 2023 - 001 Internal Controls Over Preparation of Schedule of Federal Awards Recommendations: We recommend the Organization implement procedures to verify proper period for all expenditure of federal funds. Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments and the following action will be taken to improve the situation. We have worked internally to improve the accuracy of the documentation of federal funds. The proper period for reporting has been confirmed with all financial staff.
View Audit 317476
Finding 481441 (2023-002)
Material Weakness 2023
Mena School District
AR
Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.311 § 200.326
●      The superintendent was provided with a statement of liability coverage from the company's insurer, which was assumed to suffice as a performance bond, but going forward, only proper performance bonds will be accepted. The District has properly recorded the assets obtained through these funds....
●      The superintendent was provided with a statement of liability coverage from the company's insurer, which was assumed to suffice as a performance bond, but going forward, only proper performance bonds will be accepted. The District has properly recorded the assets obtained through these funds. The Arkansas Division of Elementary and Secondary Education (DESE) has been consulted regarding the documentation of Davis-Bacon wages, and the District will require weekly wage reports from future contractors when federal funds are used for construction projects. The District will also ensure that all future capital improvement projects adhere to federal and state requirements, including obtaining appropriate performance bonds and incorporating prevailing wage rate provisions in contracts. Additionally, the Capital Assets Clerk will receive specific training on the proper documentation and recording of capital improvements and equipment. Anticipated Completion Date: July 1, 2024.
View Audit 317473
Finding 481440 (2023-001)
Material Weakness 2023
Mena School District
AR
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
●      The District will contact the Federal Communications Commission (FCC) to seek guidance on how to proceed with this matter. The Technology Coordinator will review and revise the procedures used to ensure that all future requests for funding are properly documented and aligned with actual unmet...
●      The District will contact the Federal Communications Commission (FCC) to seek guidance on how to proceed with this matter. The Technology Coordinator will review and revise the procedures used to ensure that all future requests for funding are properly documented and aligned with actual unmet needs. Additional training will be provided to relevant staff on the requirements of federal programs, particularly new or unfamiliar ones. Anticipated Completion Date: July 1, 2024.
View Audit 317473 Questioned Costs: $1
Finding 481438 (2023-001)
Significant Deficiency 2023
Cuyahoga Metropolitan Housing Authority
OH
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. ...
CUYAHOGA METROPOLITAN HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2023 U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 through December 31, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2023-001 Section 8 Project Based Cluster – Assistance Listing No. 14.856/14.182 Recommendation: We recommend the Authority review their process for scheduling inspections to ensure they are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the inspection policies and procedures to ensure compliance with HQS guidelines and requirements. Name of the contact person responsible for corrective action: Claire Russ, Chief of Agency Analytics, Inspections and Technology Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.
View Audit 317470
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Reporting
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred....
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred. The excess withdrawal has been returned. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 317461
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that required documentation is obtained prior to acceptance and maintained in the tenant files. Action Taken: Further staff training has been completed and processes put in place to prevent moving forward.
View Audit 317461
Finding 481435 (2023-001)
Significant Deficiency 2023
Vail Health Services
CO
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.332
The Grant Accounting Analyst and Director of Operations will ensure that every subaward agreement is clearly identified to the subrecipient and the following information will be included in our subaward agreements. • Federal Award Identification • Name of the Federal and awarding agency and contact ...
The Grant Accounting Analyst and Director of Operations will ensure that every subaward agreement is clearly identified to the subrecipient and the following information will be included in our subaward agreements. • Federal Award Identification • Name of the Federal and awarding agency and contact information. • Subrecipient Name (which must match the name associated with its unique entity identifier). • Subrecipient's Unique Identifier • Federal Award Identification Number • Federal Award Date • Subaward Period of Performance • Subaward Budget Start and End Date • Amount of Federal funds obligated by this action by the Vail Health to the subrecipient. • Total amount of Federal funds obligated to the subrecipient by the Vail Health.The Grant Accounting Analyst and Director of Operations will monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statues, regulations and the terms and conditions of the subaward and that the subaward performance goals are achieved. Vail Health's monitoring of the subrecipient will include: 1. Reviewing financial and program performance reports of the subrecipient. 2. Following-up and ensuring that the subrecipient takes timely and appropriate action on any deficiencies pertaining to the subaward agreement. 3. An audit certification letter will be sent out to sub•recipients confirming their eligibility for Single Audit. Sub recipients will certify if they are eligible or not. Single Audits reports will be requested from sub-recipients receiving over $750,000 in federal funds. 4. If a sub-recipient has an audit finding, a copy of their corrective action plan will be requested by Vail Health. The Grant Accounting Analyst will complete an evaluation for risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. This evaluation will include. • Assessing subrecipient's prior experience with Federal awards or subawards • The results of previous audits including whether the subrecipient receives a single audit in accordance with the Federal regulations. • Whether the subrecipient has new personnel or new or substantially changed systems. • The number and dollar amount of Federal awards received by the subrecipient. Depending upon assessment of risk posed by the subrecipient, the following monitoring tools will be used to ensure proper accountability and compliance with the program requirements and achievement of performance goals. • Providing subrecipients with training and technical assistance on program- related matters Performing on-site reviews of the program operations The Grant Accounting Analyst will take attend grant compliance training to acquire more knowledge on Uniform Guidance. Vail Health Sub-Recipient Monitoring policies will be updated accordingly.
View Audit 317453
Assist, Inc.
UT
HUD Housing Programs
Jason Wheeler, Executive Director, will work with organization towards having all materials ready in order for the audit to be completed on time for the next fiscal year. The anticipated completion date is June 30, 2024.
Jason Wheeler, Executive Director, will work with organization towards having all materials ready in order for the audit to be completed on time for the next fiscal year. The anticipated completion date is June 30, 2024.
View Audit 317451
Winchester School District
NH
Equipment & Real Property Management Procurement, Suspension & Debarment § 200.516
The district made every attempt to follow the federal requirements for 2 CFR 200.317-327 related to procurement, 2 CFR 200.3613 (d) related to Inventory tracking, while the actual written procedures were either created or updated as required and implemented. The Superintendent and/or Business Manage...
The district made every attempt to follow the federal requirements for 2 CFR 200.317-327 related to procurement, 2 CFR 200.3613 (d) related to Inventory tracking, while the actual written procedures were either created or updated as required and implemented. The Superintendent and/or Business Manager review all requisitions to ensure they meet federal compliance. The District will be identifying and inventorying all existing equipment purchased with federal funds in past years.
View Audit 317445
Finding 481428 (2023-001)
Material Weakness 2023
Knox County
NE
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the S...
FINDING 2023-001 Finding Subject: COVID19- Coronavirus State and Local Fiscal Recovery Funds – Internal Controls Summary of Finding: The County had not properly designed or implemented a system of internal controls. A single employee received all accounts payable vouchers for expenditures from the SLFRF award. The employee was to review and approve the accounts payable voucher to ensure all expenditures were for allowable activities, allowable costs, and were within the period of performance prior to issuing payment from the SLFRF fund. Of the sixty accounts payable vouchers tested during the audit period, four were not properly reviewed or approved by the single employee responsible for implementing the control. Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502, lcbenock@knoxcounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Auditors Office Accounts Payable Clerk will review the claim voucher to be sure it is properly itemized with fund number on which it is drawn and the appropriation account to be charged. The claim will be reviewed by another Auditor staff member. The claim approval will be filed with consideration by the board of County Commissioners. Anticipated Completion Date: Immediately
View Audit 317444
Goshen Valley Foundation
GA
Questioned Costs
Goshen Valley will submit the 2023 report package and ensure that all future audit reports are submitted to the FAC in a timely manner.
Goshen Valley will submit the 2023 report package and ensure that all future audit reports are submitted to the FAC in a timely manner.
View Audit 317439 Questioned Costs: $1
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