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Corrective Action Plans

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Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
·         Equipment and Real Property Management
·         Equipment and Real Property Management
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this proje...
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this project totaled $622,511.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Cause: Lack of internal controls and management oversight over program expenditures.
§  Cause: Lack of internal controls and management oversight over program expenditures.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Effect or potential effect: Unallowable costs of $622,511 were paid from COVID-19 Education Stabilization Fund.
§  Effect or potential effect: Unallowable costs of $622,511 were paid from COVID-19 Education Stabilization Fund.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Questioned costs: The amount of questioned cost was $622,511.
§  Questioned costs: The amount of questioned cost was $622,511.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Context: Examination of all payments made for construction for improvements to land, buildings, and equipment totaling $1,577.417.
§  Context: Examination of all payments made for construction for improvements to land, buildings, and equipment totaling $1,577.417.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
The issue related to this finding will be resolved by reclassifying the fund to the appropriate fund source. The district sought the guidance of Division of Elementary and Secondary Education (DESE) to confirm the reclassification along with returning the funds to the Arkansas Department of Educati...
The issue related to this finding will be resolved by reclassifying the fund to the appropriate fund source. The district sought the guidance of Division of Elementary and Secondary Education (DESE) to confirm the reclassification along with returning the funds to the Arkansas Department of Education. A system of checks and balances has been established for spending approval of all purchases including construction or contracted services.
View Audit 304663 Questioned Costs: $1
Finding 394806 (2023-006)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Allowable Costs / Cost Principles Cash Management Reporting § 200.403
UWGC has developed a procedure to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll r...
UWGC has developed a procedure to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce.
View Audit 304646
Finding 394805 (2023-005)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403
UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the a...
UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior to submission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce.
View Audit 304646 Questioned Costs: $1
Finding 394803 (2023-004)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Allowable Costs / Cost Principles § 200.403
UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior tosubmission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the aw...
UWGC has developed a procedure as outlined below in “Payroll Allocation Grants” to ensure that prior tosubmission of invoices to federal awarding agencies, management prepares a monthly analysis based on 211 call logs to support the actual amounts allocated across all programs and invoiced to the awarding agencies that are reconciled to payroll reports, which then will allow UWGC to present evidence that all hours submitted for reimbursement are supported with the appropriate allocation. The process will include management staff from both 211 and finance departments thus maintaining internal controls. Additionally, this procedure will be reviewed at least annually by both departments as it relates to the allocation methodology to ensure that its appropriate given changes in the program and workforce.
View Audit 304646
Finding 394802 (2023-003)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Cash Management § 200.305
UWGC requires the practice of responsible, and reasonable procedures related to minimizing the time betweenreceipt funds from grant funders and disbursement for programmatic expenses as outlined below in the“PROCEDURE: Cash Management” below. The goal of this process is to ensure that federal funds ...
UWGC requires the practice of responsible, and reasonable procedures related to minimizing the time betweenreceipt funds from grant funders and disbursement for programmatic expenses as outlined below in the“PROCEDURE: Cash Management” below. The goal of this process is to ensure that federal funds received inadvance of the expenditure are segregated and expended in a manner to minimize the time between date ofreceipt and date of disbursement.
View Audit 304646
Finding 394791 (2023-002)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Reporting Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.502
The migration to a new general ledger financial reporting system is an isolated incident and given the improved reporting capabilities the change in product provided a positive impact. UWGC experienced turnover for the program manager position that created a learning curve that was addressed but res...
The migration to a new general ledger financial reporting system is an isolated incident and given the improved reporting capabilities the change in product provided a positive impact. UWGC experienced turnover for the program manager position that created a learning curve that was addressed but resulted in audit completion delay. UWGC has an experienced manager currently overseeing the program who will follow policies and procedures as prescribed and on a timely basis to allow for prompt reporting submission.
View Audit 304646
Finding 394780 (2023-001)
Significant Deficiency 2023
United Way of Greater Cleveland
OH
Reporting § 200.302 § 200.328 § 200.329 § 200.502 § 200.510
UWGC experienced a staffing turnover during the 2024 fiscal year of the manager responsible for the reporting on the SEFA. The manager tracked financial reports on a cash basis causing a timing difference with not recognizing accounts payable. The finance team accounted for expenses in the appropria...
UWGC experienced a staffing turnover during the 2024 fiscal year of the manager responsible for the reporting on the SEFA. The manager tracked financial reports on a cash basis causing a timing difference with not recognizing accounts payable. The finance team accounted for expenses in the appropriate period, therefore the Finance team will crosscheck reports for timing difference prior to submission to governing agency.
View Audit 304646
Finding 394759 (2023-003)
Significant Deficiency 2023
Benedict College
SC
Reporting Significant Deficiency § 200.502 § 200.510
Finding Number: 2023-003 Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The College will ensure that the schedule of federal awards (SEFA is reviewed for completeness. Going forward, the SEFA will be compared with the prior year SEFA and...
Finding Number: 2023-003 Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The College will ensure that the schedule of federal awards (SEFA is reviewed for completeness. Going forward, the SEFA will be compared with the prior year SEFA and a separate schedule of new awards for the current fiscal period. The results of this comparison will be reviewed by the grants office, the controller’s office and the Vice President’s office. This will increase the level of reviews to a three-tiered process which should address issues of completeness of the SEFA. Contact person responsible for corrective action: Ms. Jackie Brown, Ms. Deborah McKenzie, and Dr. Sharron T. Burnett Anticipated Completion Date: 06/30/2024
View Audit 304642
Finding 394755 (2023-002)
Significant Deficiency 2023
Benedict College
SC
Student Financial Aid Matching / Level of Effort / Earmarking Cash Management
Finding Number: 2023-002 Condition: The College did not follow all the Tier Two arrangement requirements and disclosures. Planned Corrective Action: The College will ensure that regulations related to Tier Two arrangements are reviewed. On a semiannual basis, the College will review all arrangements...
Finding Number: 2023-002 Condition: The College did not follow all the Tier Two arrangement requirements and disclosures. Planned Corrective Action: The College will ensure that regulations related to Tier Two arrangements are reviewed. On a semiannual basis, the College will review all arrangements service providers for compliance with regulations. In addition, the College will review cash management regulations and references such as Dear Colleague letters on the subject matter to remain current with requirements. Contact person responsible for corrective action: Ms. Taranne Roberts and Dr. Sharron T. Burnett Anticipated Completion Date: 06/30/2024
View Audit 304642
Finding 394752 (2023-001)
Material Weakness 2023
Patriot Preparatory Academy
OH
Equipment & Real Property Management § 200.313
The Treasurer will work with the GAAP compiler to ensure that all assets purchased with federal funds are properly accounted for on the financial statements for subsequent fiscal years. Additionally, beginning in late FY24, capital assets are tracked using an inventory management system. This will h...
The Treasurer will work with the GAAP compiler to ensure that all assets purchased with federal funds are properly accounted for on the financial statements for subsequent fiscal years. Additionally, beginning in late FY24, capital assets are tracked using an inventory management system. This will help ensure that all future assets purchased with state and federal funds are identified properly.
View Audit 304637
Finding 394751 (2023-003)
Material Weakness 2023
City of Mason City
IA
Reporting Cash Management
CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Brent Hinson, Dep...
CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Brent Hinson, Deputy City Administrator/Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review and ensure compliance.
View Audit 304636
Finding 394750 (2023-001)
Significant Deficiency 2023
Washington Area Community Investment Fund, Inc.
DC
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Action Taken The Lending Department has recently onboarded a new Lending Operations Manager as well as a Lending Operations Analyst with the primary responsibility of submitting timely reports to the SBA and others. These individuals do not have client-facing responsibilities and are solely focused ...
Action Taken The Lending Department has recently onboarded a new Lending Operations Manager as well as a Lending Operations Analyst with the primary responsibility of submitting timely reports to the SBA and others. These individuals do not have client-facing responsibilities and are solely focused on the internal lending operations. Employee goal setting for FY2024 will include the timely report submission. Anticipated Completion Date: March 31, 2024 If there are any questions regarding this plan, please call Kevin Fryatt, Co-Interim CEO and Chief Financial & Operations Officer (CFOO) at 202-516-1156. Submitted by, Kevin Fryatt Co-Interim CEO Chief Financial & Operations Officer 12
View Audit 304607
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