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Corrective Action Plans

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Finding 385325 (2023-001)
Significant Deficiency 2023
Farrell Area School District
PA
Questioned Costs Reporting Cash Management
There is no disagreement with the audit finding. The Programs was struggling with turnovers and not knowing what entries were allocated correctly. Payables were entered in the accounting software from purchase orders which caused the reports to be inaccurately stated in the amount of $6,239.00. The ...
There is no disagreement with the audit finding. The Programs was struggling with turnovers and not knowing what entries were allocated correctly. Payables were entered in the accounting software from purchase orders which caused the reports to be inaccurately stated in the amount of $6,239.00. The unexpended funds will be returned to the Department of Health and Human Services to remain in compliance. Employee Responsible for Corrective Action: Michelle Clarke Completion Date: February 24, 2024
View Audit 298238 Questioned Costs: $1
Southold Union Free School District
NY
Equipment & Real Property Management § 200.313
Other Matters 2023-001. Equipment and Real Property Management United States Department of Education, passed through New York State Department of Education Education Stabilization Fund (ESF) COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan –...
Other Matters 2023-001. Equipment and Real Property Management United States Department of Education, passed through New York State Department of Education Education Stabilization Fund (ESF) COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief Fund (ARP ESSER) ALN: 84.425U Condition: The District did not include equipment purchased using Federal grant funds in its current year additions in its capital assets inventory Planned Corrective Action: Management agrees with the finding and will ensure that the temperature control project purchased with federal funds is captured, reconciled, and included in the District’s capital assets inventory records. Responsible Contact Person: Charles Scheid, CPA Assistant Superintendent for Business Southold Union Free School District 420 Oaklawn Avenue P.O. Box 470 Southold, New York, 11971-0470 Anticipated Completion Date: June 30, 2024
View Audit 298235
Finding 385322 (2023-001)
Material Weakness 2023
Hurley Medical Center
MI
Subrecipient Monitoring Material Weakness Reporting
Finding Number: 2023-001 Condition: The Medical Center's controls for reporting submissions did not identify that it had a reporting requirement deadline, and the report was submitted late. Planned Corrective Action: The grant administrator and accountant will review the contract for reporting requi...
Finding Number: 2023-001 Condition: The Medical Center's controls for reporting submissions did not identify that it had a reporting requirement deadline, and the report was submitted late. Planned Corrective Action: The grant administrator and accountant will review the contract for reporting requirements and add submission dates to work calendars with reminders. Contact person responsible for corrective action: Keith Poniers, CFO Anticipated Completion Date: This has been corrected
View Audit 298231
Finding 385240 (2023-001)
Significant Deficiency 2023
Calvert County Public Schools
MD
Reporting Internal Control / Segregation of Duties
Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board eva...
Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board evaluate roles and responsibilities of the personnel within the department as to whom will perform the reconciliation as well as review it for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: At least two members of the finance team will review the fiscal year-end construction in progress (CIP) amount as part of the audit preparation project. Name(s) of the contact person(s) responsible for corrective action: Scott Johnson Planned completion date for corrective action plan: September 30, 2024 If the Maryland State Department of Education has any questions regarding this plan, please call Scott Johnson, CFO, at 443-550-8200.
View Audit 298230
Finding 385234 (2023-003)
Material Weakness 2023
North Putnam Community School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2023-003 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: Certification that the contractor was not in compliance with the Davis-Bacon Act was not obtained Contact Person Responsible for Corrective Action: Ta...
FINDING 2023-003 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: Certification that the contractor was not in compliance with the Davis-Bacon Act was not obtained Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tpearson@nputnam.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: North Putnam will collect from the contractor they are in compliance with the Davis-Bacon Act. Anticipated Completion Date: Immediately, we are contacting contractor for documentation.
View Audit 298228
Finding 385228 (2023-002)
Material Weakness 2023
North Putnam Community School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tp...
FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tpearson@nputnam.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have one person complete the ESSER report and one person review the ESSER report for accuracy. Anticipated Completion Date: Immediately with the next ESSER report submission
View Audit 298228
Finding 385227 (2023-003)
Significant Deficiency 2023
Salem Memorial District Hospital
MO
Reporting
Management concurs with the audit findings and will review in detail the future Provider Relief Fund (PRF) reporting submissions. Regardless of the errors made in the initial reporting submission, the Hospital has sufficient lost revenues during the period of availability to support PRF payments.
Management concurs with the audit findings and will review in detail the future Provider Relief Fund (PRF) reporting submissions. Regardless of the errors made in the initial reporting submission, the Hospital has sufficient lost revenues during the period of availability to support PRF payments.
View Audit 298227
Finding 385225 (2023-003)
Significant Deficiency 2023
Marion Community Schools
IN
Internal Control / Segregation of Duties Equipment & Real Property Management Significant Deficiency § 200.313
Finding 2023-003 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will est...
Finding 2023-003 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will establish internal controls to ensure that all capital assets are tracked properly. All capital expenditures will be reviewed by the Director of Operations, the Chief Financial Officer or Assistant Chief Financial Officer, and the accounts payable business office specialist. Although we utilize an outside source for maintaining our capital assets ledger, we need to ensure that they receive the necessary information to ensure the accuracy of the ledger. By establishing a regular review of capital assets, we can ensure that everything is accounted for. All new capital assets will be properly reported to our capital assets inventory vendor in a timely manner. The accounts payable department will also be properly trained on coding capital expenditures in the accounting system as another layer of protection. Anticipated Completion Date: Apr 30, 2024
View Audit 298224
Finding 385223 (2023-002)
Material Weakness 2023
Marion Community Schools
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
Finding 2023-002 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Ac...
Finding 2023-002 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will develop and implement a formal internal controls system to ensure compliance with all federal grant requirements. A detailed checklist of requirements listed in the grant agreement will be provided by the Grants Manager and reviewed for accuracy by the Grants Team consisting of the Assistant Superintendent for Curriculum and Instruction, the Grants Manager, the Chief Financial Officer, and the Chief Technology Officer. Compliance requirements will be monitored during weekly grant team review meetings for the duration of the grant agreement. All vendor contracts for construction will include clauses for the federal wage requirements and any additional requirements that may be required in the future. Construction companies will be required to provide us with weekly payroll report certifications. When the reports are received, they will be reviewed and approved by the Grants Manager and the Chief Financial Officer. Anticipated Completion Date: April 30, 2024
View Audit 298224
Finding 385221 (2023-001)
Significant Deficiency 2023
Marion Community Schools
IN
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2023-001 – Title I Grants to Local Education Agencies – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Des...
Finding 2023-001 – Title I Grants to Local Education Agencies – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will establish an internal control system that will require review of all timesheets and payroll registers by the Chief Financial Officer (CFO) or the Assistant Chief Financial Officer (Asst CFO). Timesheets/payroll registers will be reviewed for any new or updated wage amounts and provide a second sign off documenting that these were reviewed and approved. The payroll employee should bring these forward for initial review, however, the CFO/Asst CFO will still review registers as a double check and to prevent errors. Payroll changes should be kept together for easy reference, as well as with the payroll file for the period in which the change was made. Anticipated Completion Date: Immediately
View Audit 298224 Questioned Costs: $1
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
Finding No. 2023-001
Finding No. 2023-001
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
Corrective Action Plan
Corrective Action Plan
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
Name of the contact person responsible for corrective action
Name of the contact person responsible for corrective action
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
Gena Wingfield, Chief Financial Officer
Gena Wingfield, Chief Financial Officer
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
Corrective action planned
Corrective action planned
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
During FY23 Arkansas Children’s implemented an automated tool that allows us to monitor and audit general IT controls going forward over logical access to the relevant systems. We have also strengthened our controls around provisioning and deprovisioning through formalization of our policies around ...
During FY23 Arkansas Children’s implemented an automated tool that allows us to monitor and audit general IT controls going forward over logical access to the relevant systems. We have also strengthened our controls around provisioning and deprovisioning through formalization of our policies around privileged access and have implemented continuous auditing of sensitive roles.
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
As the automated controls were not in place during the full fiscal year, and therefore not tested during the audit, in FY24 Arkansas Children’s implemented temporary manual controls and processes. These controls support the review and approval of expenditures monthly to verify that they are allowab...
As the automated controls were not in place during the full fiscal year, and therefore not tested during the audit, in FY24 Arkansas Children’s implemented temporary manual controls and processes. These controls support the review and approval of expenditures monthly to verify that they are allowable, incurred within the designated period of performance and incurred prior to reimbursement.
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
Anticipated completion date
Anticipated completion date
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
2024-01-31 00:00:00
2024-01-31 00:00:00
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons
If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
Agree with Finding No. 2023-001
Agree with Finding No. 2023-001
View Audit 298222
Finding 385120 (2023-001)
Significant Deficiency 2023
Arkansas Childrens Hospital
AR
Cash Management Period of Performance
The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs
The reference numbers the auditors assigned to the audit findings in the schedule of findings and questioned costs
View Audit 298222
Blackburn University Dba Blackburn College
IL
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
At the beginning of each semester, the Registrar will run a No Show report and share the report with the Financial Aid Office to show which students did not return for the current semester.
At the beginning of each semester, the Registrar will run a No Show report and share the report with the Financial Aid Office to show which students did not return for the current semester.
View Audit 298219
Blackburn University Dba Blackburn College
IL
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
We’ve updated processes to include documentation of risks associated with protecting customer data. Risk assessment documents and methodologies will be reviewed and updated in consultation with the Vice-President of Administration & Finance and the Director of Technology Services.
We’ve updated processes to include documentation of risks associated with protecting customer data. Risk assessment documents and methodologies will be reviewed and updated in consultation with the Vice-President of Administration & Finance and the Director of Technology Services.
View Audit 298219
Blackburn University Dba Blackburn College
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The information that we listed initially only included the Work Study portion. However, the number of students was correct. Going forward, we will ensure that both portions are listed correctly on the FISAP.
The information that we listed initially only included the Work Study portion. However, the number of students was correct. Going forward, we will ensure that both portions are listed correctly on the FISAP.
View Audit 298219
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