Corrective Action Plans

Finding 383587 (2023-003)

Significant Deficiency 2023

Nevada Community School District

IA

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Response and Corrective Action Plan: The District will review current processes for grant reconciliation.

View Audit 296631

Finding 383582 (2023-002)

Significant Deficiency 2023

Central Fulton School District

PA

Subrecipient Monitoring Cash Management Reporting

The finding from Section III — Federal Awards Findings and Questioned Costs Finding 2023-002 — Cash Management and Reporting Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely man...

The finding from Section III — Federal Awards Findings and Questioned Costs Finding 2023-002 — Cash Management and Reporting Condition: The District did not file the required quarterly reports for June 2023 for grant #223-210073 and #225-210073 in a timely manner within the 10-day requirement. The District did not file the required quarterly report for June 2023 for grant #200-210073. Also, the District did not file the required final expenditure report for grant #200-200073 timely. Views of Responsible Officials and Planned Corrective Actions: The District Business Manager will work with all involved in the process of the Federal Grants filing the expenditure reports quarterly and filing of the final expenditure reports. Procedures will include creating a calendar with the due dates, reporting the expenditures in the accounting software and creating a report with the expenses listed for the month and quarterly. Account numbers have been created according to the PDE accounting manual for the recording of all expenses and revenue for each federal grant. All expenditures will be recorded correctly and in a timely manner. The person responsible for the corrective action plan will be the Business Manager and the anticipated completion date will be June 30, 2024.

View Audit 296626

Finding 383579 (2023-004)

Significant Deficiency 2023

Addiction Recovery Care Association, Inc.

NC

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The Organization will prepare and file the required performance reports as required by the terms of the grant agreement.

View Audit 296624

Finding 383576 (2023-003)

Significant Deficiency 2023

Addiction Recovery Care Association, Inc.

NC

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

The Organization will revise its procurement policy to include current language and the required elements of 2 CFR 200.318-.327.

View Audit 296624

Finding 383575 (2023-002)

Significant Deficiency 2023

Addiction Recovery Care Association, Inc.

NC

Questioned Costs Allowable Costs / Cost Principles § 200.439

The Organization has developed appropriate controls over the review and approval of allowable costs; however, the Organization will review and strengthen these control activities by providing a more thorough examination of capital expenditures to ensure that such costs are approved by the federal aw...

The Organization has developed appropriate controls over the review and approval of allowable costs; however, the Organization will review and strengthen these control activities by providing a more thorough examination of capital expenditures to ensure that such costs are approved by the federal awarding agency or the pass-through entity when required.

View Audit 296624 Questioned Costs: $1

Finding 383574 (2023-003)

None 2023

Bedford Regional Water Authority

VA

Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN March 18, 2024 Bedford Regional Water Authority respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit...

CORRECTIVE ACTION PLAN March 18, 2024 Bedford Regional Water Authority respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 3906 Electric Road Roanoke, VA 24018 Audit period: June 30, 2023 The findings from the June 30, 2023 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINANCIAL STATEMENT AUDIT 2023-001: Segregation of Duties (Material Weakness) Condition: A fundamental concept of internal controls is the separation of duties. No one employee should have access to both physical assets and the related accounting records or to all phases of a transaction. A proper segregation of duties has not been established in functions related to cash receipts, accounts receivable, cash disbursements, and accounts payable. Criteria: • Bank Reconciliations are prepared by the same person who is in charge of cash disbursements. • Only two individuals can enter accounting information into the Great Plains accounting software system. This reduces the effectiveness of system controls with Great Plains as rights within the software are not able to maintain a segregation of duties. • The Executive Director has the ability to approve purchase orders, vendor invoices, edit the master vendor files, prepare checks for expenditures, and has check signing authority. • Journal entries are not reviewed. We recommend that all journal entries be reviewed by someone other than the preparer prior to entry in the general ledger. While review of the periodic financials may detect erroneous entries, reviewing entries prior to entry would reduce the reliance on detection controls and reduce the inherent risk that offsetting erroneous or fraudulent entries are not apparent when aggregated in the monthly financials. Cause: The size of the Authority’s accounting staff prohibits complete adherence to segregation of duties. Effect: Internal controls are designed to safeguard assets and detect losses from employee dishonesty or error. Recommendation: Steps should be taken to eliminate performance of conflicting duties where possible or to implement effective compensating controls. Segregating incompatible functions reduces the risk of exposure to errors and fraud. Corrective Action: Management understands this concern and hired additional Finance personnel in October 2023. Procedures are being modified to include review of journal entries and segregating financial duties wherever possible. 2023-002: Timeliness of Reconciliation Review –– Material Weakness Condition: During our review of bank reconciliations, we noted that review of the bank reconciliations is not being performed in a timely manner. The January 2023 bank reconciliation was prepared in May 2023, and was reviewed July, 2023. All subsequent bank reconciliations were also delayed in completion. Criteria: Bank reconciliations should be prepared and reviewed in a timely manner. Cause: The size of the Authority’s accounting staff causes staff to take on a number of roles and responsibilities. As such, certain accounting functions are not always completed in a timely manner. Effect: Internal controls over bank reconciliations are designed to safeguard assets and detect losses from employee dishonesty or error. Recommendation: We recommend that a schedule of completing reconciliation reviews on a set time frame is implemented and adhered to. Timely reviews are one of the most important internal controls to promptly detect and recognize potential errors or other problems. This could mitigate the risk of errors or problems progressing and provide more accurate reports for management decisions. Also, it is generally easier and less time consuming to review accounts while transactions are fresh in mind. Corrective Action: Management recognizes the importance of timely reviews and will develop a procedure to correct this in the current fiscal year. Additional Finance personnel was hired n October 2023 to assist in reconciliations and reviews. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAM AUDIT 2023-003: Procurement Policies and Procedures- COVID-19- Coronavirus State and Local Fiscal Recovery Fund – Assistance Listing #21.027 Condition: The Authority adheres to and follows Virginia Public Procurement Act “VPPA” for procurement, however, under the requirements of Uniform Guidance, the Authority does not have complete, written procurement policies that are in compliance with the additional standards required by the Uniform Guidance (2 CFR Part 200). Criteria: Under the requirements in the Uniform Guidance, all entities are required to have written procurement policies that conform to applicable Federal laws and regulations and standards. The complete procurement standards are located at 2 CFR Part 200, Sections 317 through 326. Cause: The Authority does not have its own written procurement policies that conform to applicable Federal laws and regulations and standards. Effect: The lack of the Authority’s own written policies under the specific requirements of the Uniform Guidance could result in potential improper procurement using Federal funds. Recommendation: Management should update existing written procurement procedures to align with Uniform Guidance requirements for all purchases to be made with Federal funds. Corrective Action: Management recognizes the importance of compliance with the Uniform Guidance and will develop a policy that adheres to all requirements by June 30, 2024. If the Federal Audit Clearinghouse has questions regarding this plan, please call Jill Underwood, Director of Finance at Bedford Regional Water Authority. 540-586-6098. Sincerely yours, Jill W. Underwood Director of Finance

View Audit 296617

Finding 383571 (2023-002)

None 2023

Managed Career Solutions Spc

CA

Management acknowledges that the six (6) monthly cash request invoices submitted to the City of Los Angeles, EWDD were not submitted within five (5) calendar days following the month being reported. Likewise, one (1) monthly cash request invoice submitted to the County of Los Angeles, DEO, was not ...

Management acknowledges that the six (6) monthly cash request invoices submitted to the City of Los Angeles, EWDD were not submitted within five (5) calendar days following the month being reported. Likewise, one (1) monthly cash request invoice submitted to the County of Los Angeles, DEO, was not submitted within fifteen (15) calendar days following the month being reported.

View Audit 296614

Finding 383571 (2023-002)

None 2023

Managed Career Solutions Spc

CA

The management will ensure that the Accounting Department will strengthen its report submission process to ensure the monthly cash request invoices are submitted within 5 and 15 calendar days following the month being reported to the City of Los Angeles and the County of Los Angeles, respectively, a...

The management will ensure that the Accounting Department will strengthen its report submission process to ensure the monthly cash request invoices are submitted within 5 and 15 calendar days following the month being reported to the City of Los Angeles and the County of Los Angeles, respectively, as stated on the contracts.

View Audit 296614

Finding 383570 (2023-001)

None 2023

Managed Career Solutions Spc

CA

Management acknowledges that the four (4) monthly cash request invoices submitted to the City of Los Angeles, EWDD, were not submitted within thirty (30) calendar days following the month being reported.

View Audit 296614

Finding 383570 (2023-001)

None 2023

Managed Career Solutions Spc

CA

The management will ensure that the Accounting Department will strengthen its report submission process to ensure the monthly cash request invoices are submitted within 30 calendar days following the month being reported as stated on the contract.

View Audit 296614

Finding 383567 (2023-003)

Material Weakness 2023

North West Hendricks School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305

FINDING 2023-003 Information on the federal program: Subject: Education Stabilization Fund – Advance Draws Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Educatio...

FINDING 2023-003 Information on the federal program: Subject: Education Stabilization Fund – Advance Draws Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs- Cost Principles Audit Finding: Material Weakness, Qualified Opinion Condition: The School Corporation requested reimbursement prior to incurring expenditures under federal grant awards. An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs- Cost Principles compliance requirements. Context: During testing disbursements charged to ESF grants, we noted advance payments were received during the audit period prior to allowable costs being incurred by the School Corporation impacting the following Education Stabilization Fund grant awards: ● The School Corporation submitted a claim for reimbursement for $43,864 from the ESSER I grant award (84.425D) which was receipted on August 24, 2021. As of August 24, 2021, the School Corporation had incurred $41,674 of grant expenditures. The remaining $2,190 was disbursed on April 12, 2022. ● The School Corporation submitted a claim for reimbursement for $148,822 from the ESSER II grant award (84.425D) which was receipted on July 28, 2021. There were no expenditures incurred as of the date of the reimbursement request. The School Corporation began incurring expenditures after the advance payment, however, as of June 30, 2022, the School Corporation had an unspent cash balance of $24,613 in the ESSER II fund because of the advance payment. The School Corporation did not request any reimbursements for the period of July 1, 2022 through June 30, 2023 and continued to incur expenditures. As of June 30, 2023, the School Corporation had an unspent cash balance of $16,145. FINDING 2023-003 (Continued) ● The School Corporation submitted two claims for reimbursements from the ESSER III grant award (84.425U) during fiscal year 2022. The first claim reimbursement was receipted on November 24, 2021, in the amount of $52,210. The second claim reimbursement request was receipted on June 22, 2022, in the amount of $144,649. The School Corporation had incurred expenditures as of the date of each claim reimbursement requests, however, the amount claimed for reimbursement exceeded expenditures incurred resulting in advance payments being received. As of June 30, 2022, the School Corporation had an unspent cash balance of $88,348 in the ESSER III fund as a result of the advance payment. The School Corporation did not request any claims for reimbursements for the period of July 1, 2022 through June 30, 2023 and continued to incur expenditures. As of June 30, 2023, the School Corporation had an unspent cash balance of $21,842 in the ESSER III fund because of the advance payments. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Going forward the reimbursement will be prepared by the Assistant Superintendent once the funds have been spent and the Corporation Treasurer will review the reimbursement before it is submitted. Responsible Party and Timeline for Completion: The Assistant Superintendent, David Hobaugh, and the Corporation Treasurer, Kristina James, will oversee the corrective action plan and will be implemented immediately.

View Audit 296613 Questioned Costs: $1

Finding 383558 (2023-004)

Material Weakness 2023

Cairo School District No. 1

IL

Internal Control / Segregation of Duties

Name of Contact Person: Ronald Ferrell, Superintendent. Recommendation: The District needs to provide proper documentation of the Superintendent's approval for payment of invoices. Corrective Action: The Superintendent will start initialing his approval on each invoice, or on the corresponding ...

Name of Contact Person: Ronald Ferrell, Superintendent. Recommendation: The District needs to provide proper documentation of the Superintendent's approval for payment of invoices. Corrective Action: The Superintendent will start initialing his approval on each invoice, or on the corresponding purchase order. Proposed Completion Date: Immediately.

View Audit 296611

Finding 383557 (2023-003)

None 2023

Cairo School District No. 1

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Name of Contact Person: Ronald Ferrell, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: The auditors discussed the issue with the Dist...

Name of Contact Person: Ronald Ferrell, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: The auditors discussed the issue with the District, and the auditors will ensure timely submission for the 2023 fiscal year. Proposed Completion Date: Immediately.

View Audit 296611

Finding 383551 (2023-006)

Material Weakness 2023

Community Schools of Frankfort

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2023-006 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically regarding procurement, suspension, and debarment. Contact Per...

FINDING 2023-006 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically regarding procurement, suspension, and debarment. Contact Person Responsible for Corrective Action: Scott Weltz, Amanda Brackett Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, bracketa@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal controls will be established and followed to ensure compliance with requirements related to the grant agreement. The Treasurer will review procurement procedures related to vendors outside of the co-op, both related to the ‘small-purchase’ threshold as well as verifying if vendors are suspended and/or debarred. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383545 (2023-005)

Material Weakness 2023

Community Schools of Frankfort

IN

School Nutrition Programs Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact P...

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting; Special Tests and Provisions, Eligibility Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically related to reporting and eligibility. Contact Person Responsible for Corrective Action: Scott Weltz, Amanda Brackett Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, bracketa@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal controls will be established and followed to ensure compliance with requirements related to the grant agreement. The Director shall submit the report after the Treasurer reviews and verifies the information in the report. Such measures will prevent future misstatements and provide the proper internal controls. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383539 (2023-004)

Material Weakness 2023

Community Schools of Frankfort

IN

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Allowable Activities & Allowable Costs / Cost Principals Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically the requirement: Allowable Activities & All...

FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Allowable Activities & Allowable Costs / Cost Principals Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the grant agreement, specifically the requirement: Allowable Activities & Allowable Costs / Cost Principals. Contact Person Responsible for Corrective Action: Scott Weltz, Amanda Brackett Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, bracketa@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal controls will be established and followed to ensure compliance with requirements related to the grant agreement. The Deputy Treasurer or designee will provide payroll distribution reports to the Director for review of payroll claims against the grant. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383533 (2023-003)

Material Weakness 2023

Community Schools of Frankfort

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-003 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to reporting. Contact Person Responsible for Corrective Action: Scott Weltz, Michelle Wolfe Contact Phone Numbe...

FINDING 2023-003 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to reporting. Contact Person Responsible for Corrective Action: Scott Weltz, Michelle Wolfe Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, wolfem@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director shall submit the report after the Treasurer reviews and verifies the information in the report. Such measures will prevent future misstatements and provide the proper internal controls. Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383527 (2023-002)

Material Weakness 2023

Community Schools of Frankfort

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the Equipment and Real Property Management requirement. Contact Person Responsi...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: Internal controls were not in place to ensure compliance with requirements related to the Equipment and Real Property Management requirement. Contact Person Responsible for Corrective Action: Scott Weltz, Michelle Wolfe Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, wolfem@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal controls will be established and followed to ensure compliance with requirements related to the grant agreement. This will ensure that an asset inventory is completed for the school corporation Anticipated Completion Date: Effective immediately and ongoing

View Audit 296610

Finding 383526 (2023-003)

Significant Deficiency 2023

Royall School District

WI

Questioned Costs Subrecipient Monitoring Cash Management

2023-003 - #84.425U COVID-19 Elementary and Secondary School Emergency Relief Fund III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-291673-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Condition: There were Education Stabilizati...

2023-003 - #84.425U COVID-19 Elementary and Secondary School Emergency Relief Fund III Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-291673-DPI-ESSERFIII-165 Pass-through Entity: Wisconsin Department of Public Instruction Condition: There were Education Stabilization Fund construction projects performed by contractors. Grant expenditures for the projects paid by the Education Stabilization Fund totaled $556,368. There was not a prevailing wage clause in the contracts and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction projects. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $556,368 Auditor’s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District has implemented additional procedures to ensure prevailing wage rate requirements are included in all contracts funded by federal programs. Contact Person: Mary Prielipp Anticipated Completion: June 30, 2024

View Audit 296603 Questioned Costs: $1

Finding 383525 (2023-001)

Material Weakness 2023

Rush Springs School District I-68

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Rush Springs Public Schools will develop internal controls to meet the requirements of the Davis-Bacon Act. The District will make sure that any federal awards used on construction projects are in compliance with the Act by not only including the prevailing wage clauses in the construction contract...

Rush Springs Public Schools will develop internal controls to meet the requirements of the Davis-Bacon Act. The District will make sure that any federal awards used on construction projects are in compliance with the Act by not only including the prevailing wage clauses in the construction contract , but also ensuring that federal wage rates and fringes are met. The District will ensure these wages are met by collecting and reviewing weekly certified payroll reports supplied by either the contractor or subcontractor. To ensure complance with the Davis-Bacon Act, Rush Springs Public Schools will post all required items at the work site. This Corrective Action Plan will be implemented immediately beginning on January 10, 2024.

View Audit 296600

Finding 383523 (2023-001)

Significant Deficiency 2023

Community College of Philadelphia

PA

Student Financial Aid Special Tests & Provisions Eligibility

Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Of...

Finding 2023-001 Special Tests and Provisions - Enrollment Reporting Compliance and Internal Control (Significant Deficiency) U.S. Department of Education - Student Financial Assistance Cluster Federal Award Year: 2022-2023 Views of Responsible Officials and Planned Corrective Action: Responsible Officials: Dr. Raye Thompson, Executive Director of Enrollment Management Operations and Compliance; Tarsha D. Washington Director, Office of Student Records and Registration Corrective Action: 1. The Associate Director of Academic Records will certify enrollment every 30 days to ensure timely submission to NSLDS. 2. The Associate Director of Academic Records will identify and resolve all errors identified by NSLDS, which will be resolved within ten days. 3. Winter graduates will be placed on a schedule to ensure timely submission and reporting to NSLDS. 4. The Associate Director of Academic Records will be responsible for completing all National Clearinghouse training and providing training to staff members involved in the reporting submission to ensure that all information is collected and reported promptly. 5. Regular internal audits will be scheduled and conducted to identify improvement areas to ensure enrollment reporting compliance. Individual Responsible for Corrective Action: Charletha C. Porter, Associate Director Academic Records Anticipated Completion Date for Corrective Action: Completed - Process corrected as of January 2024

View Audit 296598

Finding 383518 (2023-004)

Significant Deficiency 2023

Center for Child and Family Health, Inc. (the)

NC

Reporting Internal Control / Segregation of Duties Cash Management

In addition to changes made under Corrective Action Work Plan 2023-002, we are updating our drawdown procedures to include an additional step to reconcile expenditures to the accounting records at the time of submission. If there are any discrepancies, any reconciling items will be retained as part ...

In addition to changes made under Corrective Action Work Plan 2023-002, we are updating our drawdown procedures to include an additional step to reconcile expenditures to the accounting records at the time of submission. If there are any discrepancies, any reconciling items will be retained as part of the file maintained for that grant.

View Audit 296585

Finding 383517 (2023-003)

Significant Deficiency 2023

Center for Child and Family Health, Inc. (the)

NC

Reporting Internal Control / Segregation of Duties

The adjusting entries as the result of the audit have been recorded. We are also updating our financial policy to a more rigorous quarterly financial close, where will ensure all ending balances reconcile to beginning balances. Estimated date of completion, June 1, 2024.

View Audit 296585

Finding 383503 (2023-003)

Significant Deficiency 2023

Cornish College of the Arts and Cornish Foundation

WA

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with au...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Existing Unclaimed Property procedures have been reviewed and training will be given to ensure timely review of outstanding student refund checks to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Debbie Treen, VP Finance and CFO, pending hiring of open Controller position Planned completion date for corrective action plan: July 31, 2024

View Audit 296558 Questioned Costs: $1

Finding 383498 (2023-002)

Material Weakness 2023

Cornish College of the Arts and Cornish Foundation

WA

Material Weakness Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College immediately start the search process for a replacement controller and potentially look into outsourcing that position if necessary.. Explanation of disagreement with audit finding: Th...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College immediately start the search process for a replacement controller and potentially look into outsourcing that position if necessary.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has hired an interim controller and is in the process of finding a permanent replacement. Name(s) of the contact person(s) responsible for corrective action: Debbie Treen, VP Finance and CFO, pending hiring of open Controller position Planned completion date for corrective action plan: July 31, 2024

View Audit 296558

Corrective Action Plans

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