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Corrective Action Plans

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Finding 8973 (2023-001)
Significant Deficiency 2023
East Baton Rouge Parish School System
LA
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.19
Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supe...
Graduation Rate Cohort Finding-Action Plan The finding will be resolved on January 31, 2024. Sandra Bethley, Ph.D., Executive Director of Federal Programs will be responsible for the resolution of the finding. Effective January 4, 2024, the leadership team of the Office of Federal Programs will supervise the Graduation Rate Cohort initiative for the East Baton Rouge Parish School System. A Graduation Rate Cohort team will be established. The Graduation Rate Cohort team will develop written procedures for identified school personnel and principals to follow. A contact person from each high school will be identified. A meeting will be conducted with identified school personnel to explain the criteria and procedures for maintaining documentation for students departing from the high schools. Failure to comply with the procedures will result in immobilizing schoolwide Title I funds.
View Audit 12304
Finding 8972 (2023-001)
Significant Deficiency 2023
Lincoln Street Housing, Inc.
CA
HUD Housing Programs
The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits will be deposited into the reserve fund subsequent to year end.
The Organization is in the process of establishing monthly closing procedures to ensure timely monthly deposits to the replacement reserve account. In addition, the additional monthly deposits will be deposited into the reserve fund subsequent to year end.
View Audit 12303
Southbridge Medical Advisory Council, Inc. D/b/a Henrietta Johnson
DE
Management acknowledges the auditor’s recommendations and will implement them as such.  Management is committed to ensuring timely completion of the annual audit to meet all federal and local compliance.
Management acknowledges the auditor’s recommendations and will implement them as such.  Management is committed to ensuring timely completion of the annual audit to meet all federal and local compliance.
View Audit 12291
Finding 8970 (2023-002)
Material Weakness 2023
North Bend Junior-Senior High School District 95
NE
Internal Control / Segregation of Duties Material Weakness
October 25, 2023 School District No. 27-0595, North Bend, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincol...
October 25, 2023 School District No. 27-0595, North Bend, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2022 through August 31, 2023 The findings from the October 25, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2023-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call the District at (402) 652-3268.
View Audit 12289
Finding 8969 (2023-001)
Significant Deficiency 2023
Wood County Village Ii, Inc.
OH
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban ...
Wood County Village II, Inc. HUD Project No. 042-HD102 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposit listing was not updated with the current tenants’ information, including tenants who had moved out, moved in, or changes in the security deposit requirements. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires the owner to utilize and refer to its security deposit records. Cause: The Project’s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in the improper maintenance of security deposit records of the Project, resulting In possible unidentified noncompliance with HUD regulatory provisions. Recommendation: We recommend that the Project’s sponsor strengthen its internal control review function over security deposits to ensure the security deposit listing is properly maintained. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to maintain security deposit records. 2. In August 2023, the management company reconciled the account and has put in place measures to ensure that tenant security deposit account is maintained moving forward.
View Audit 12268
Finding 8968 (2023-001)
Significant Deficiency 2023
Wood County Village, Inc.
OH
HUD Housing Programs Significant Deficiency Special Tests & Provisions
Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Dev...
Wood County Village, Inc. HUD Project No. 042-HD044 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Security deposits were not placed into a segregated account. Criteria: The HUD Handbook 4350.3 Occupancy Requirements of Subsidized Multifamily Housing Programs requires that the owner must place security deposits in a segregated, interest bearing-account, the balance of which must at all times be equal to the total amount collected from the eligible family plus any accrued interest. Cause: The Project’s sponsor and management company experienced turnover in their accounting department during the year which caused a shift in assigned duties and responsibilities. During that shift in assigned duties there was a lapse in assigned responsibility for the transfer of security deposits. Effect of Condition: This condition resulted in required deposits not being transferred to a segregated account causing the balance to be unequal to the amount collected from the eligible family. Recommendation: We recommend that the Project’s sponsor verify, on a monthly basis, the required security deposit asset and liability account equal. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to move eligible family deposits into a segregated account and are working with new accounting staff to ensure that the proper transfers are completed in the future. 2. In July 2023, the security deposits were transferred to a segregated account equaling the amount collected from the eligible family.
View Audit 12267
Finding 8967 (2023-001)
Significant Deficiency 2023
Residence Connection, Inc.
OH
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Residence Connection, Inc. HUD Project No. 042-HD111 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban De...
Residence Connection, Inc. HUD Project No. 042-HD111 Audit Firm: GBQ Partners LLC Audit Period: 07/1/22-06/30/23 CAP Prepared by: Donna Jablonski, CEO A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2023-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2023 a. Comments on the Finding and Each Recommendation. Statement of Condition: Failure to make required deposits to the replacement reserve. Criteria: In accordance with the regulatory agreement, a monthly deposit in the amount of $455 is required to be made to the replacement reserve account. Cause: The Project applied for and received an approved distribution from the replacement reserve account for $4,356 in November 2022. In lieu of making a withdrawal from the replacement reserve account for the approved amount, the Project’s sponsor and management company turned off the required monthly deposit until the distribution amount had been matched. The Project’s sponsor experienced turnover in their accounting department during the year which led to the required monthly deposits remaining off. Effect of Condition: This condition resulted in required deposits to the replacement reserve not properly transferred and reconciliation of the replacement reserve account not properly maintained. Recommendation: We recommend that the Project’s sponsor reconcile the replacement reserve account and reinstate the required monthly deposit of $55. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirement to make the required deposits to the replacement reserve account. 2. In July 2023, the replacement reserve account was reconciled and a transfer of $713 was made from the replacement reserve to the operating account to fulfill the approved distribution. 3. Monthly deposits to the replacement reserve were reinstated as of August 1, 2023.
View Audit 12264
Montreat College
NC
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
2023-005 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.26...
2023-005 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2023 Condition Found The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 2 of the 40 students in the sample (5%). We consider this condition to be an instance of noncompliance in internal control over compliance relating to the Eligibility compliance requirement. Corrective Action Plan We have updated our process for reporting actual loan disbursement dates and validated that our future loan disbursement dates are accurate. Responsible Person for Corrective Action Plan Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 7/1/2023
View Audit 12261
Montreat College
NC
Student Financial Aid Cash Management Eligibility
2023-004 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.26...
2023-004 – Student Financial Aid Cluster – (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Perkins Loan Program (d) Federal Pell Grant Program (e) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.038 (d) 84.063 (e) 84.268 - Year Ended June 30, 2023 Condition Found For 2 of the 40 student files (5%) we examined, we noted the students were not properly awarded Direct loans. We consider this condition to be an instance of noncompliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2022-003. Corrective Action Plan We have updated our process to initially evaluate all loans at the beginning of each semester, then again mid-semester, and finally a third time at the end of each semester for the academic year. Responsible Person for Corrective Action Plan Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 10/11/2023
View Audit 12261
Finding 8963 (2023-003)
Significant Deficiency 2023
Montreat College
NC
Questioned Costs Student Financial Aid Special Tests & Provisions
2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Yea...
2023-003 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans, Assistance Listing No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 - Year Ended June 30, 2023 Condition Found The College did not accurately complete refund calculations for 2 out of 17 students (11.7%) tested. We consider this finding to be a significant deficiency in relation to the Special Tests and Provisions compliance requirement. Corrective Action Plan We have updated our process to do a comprehensive double check of all refund calculations at the end of each semester. Responsible Person for Corrective Action Plan Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 10/11/23
View Audit 12261 Questioned Costs: $1
Finding 8958 (2023-002)
Material Weakness 2023
Montreat College
NC
Student Financial Aid Reporting Special Tests & Provisions
2023-002 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...
2023-002 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition Found The College did not report graduate status changes within 60 days for ten out of twenty students (50%) tested. We consider this condition to be a material weakness of internal control over compliance relating to the Special Tests and Provisions compliance requirement. Corrective Action Plan The Registrar has updated its process to report the graduate status within 30 days of the end of each semester. Student Financial Services has set up an additional process to follow up with the Registrar at the end of each semester to ensure it has been completed. Responsible Person for Corrective Action Plan Fred Miller – Registrar Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 10/11/2023
View Audit 12261
Finding 8957 (2023-002)
Material Weakness 2023
Helena Regional Airport Authority
MT
Reporting
The Authority will ensure all federal grant expenditures are thoroughly reviewed to ensure the expenditures are recorded in the proper fiscal year’s SEFA. Based on inquiries with the Federal Aviation Administration, the Authority has included the fiscal year 2022 expenses on the 2023 Schedule of Exp...
The Authority will ensure all federal grant expenditures are thoroughly reviewed to ensure the expenditures are recorded in the proper fiscal year’s SEFA. Based on inquiries with the Federal Aviation Administration, the Authority has included the fiscal year 2022 expenses on the 2023 Schedule of Expenditures of Federal Awards.
View Audit 12251
Finding 8952 (2023-002)
Significant Deficiency 2023
Moraine Park Technical College District
WI
Student Financial Aid Reporting Significant Deficiency § 200.303
Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explana...
Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moraine Park Technical College’s review of student record confirmed the record had the correct enrollment date in Financial Aid reported. Financial Aid reviewed and determined no Return to Title IV of financial aid was required. The student record in the National Student Loan Data System (NSLDS) was reviewed and updated to the correct enrollment date. The College has meetings planned with our ERP (Enterprise Resource Planning) vendor to determine possibility of automation of this manual process. Name(s) of the contact person(s) responsible for corrective action: Lynn Marquardt, Registrar and Enrollment Services Manager Planned completion date for corrective action plan: June 2024
View Audit 12245
Northville Public Schools
MI
Reporting § 200.502 § 200.510
Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The School District will develop a checklist, or a report downloaded from the General Ledger, of all federally funded grants, and will compare the grants listed on this report with the grant...
Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The School District will develop a checklist, or a report downloaded from the General Ledger, of all federally funded grants, and will compare the grants listed on this report with the grants listed on the Schedule of Expenditures of Federal Awards (SEFA) to ensure that all grants are reflected on both documents. Additionally, the Assistant Superintendent will review, date and sign a copy of the SEFA document prior to its submission, and the Business Office will retain this signed paper copy in its audit file annually. Contact person responsible for corrective action: Michael Zopf Anticipated Completion Date: June 30, 2024
View Audit 12244
Bethlehem Area School District
PA
Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313
On December 12, 2023, we met with the IT, Maintenance, and Grant departments to discuss tracing technology and other equipment inventory records to the funding source. The existing District inventory list will be updated to include the funding source, acquisition date, and acquisition cost. Board P...
On December 12, 2023, we met with the IT, Maintenance, and Grant departments to discuss tracing technology and other equipment inventory records to the funding source. The existing District inventory list will be updated to include the funding source, acquisition date, and acquisition cost. Board Policy 626 - Federal Fiscal Compliance and related procedures have been updated to reflect the missing categories. Full cycle inventory will be conducted on a bi-annual basis to ensure the accuracy of inventory records. We will explore using the Assets Inventory module available in our CSIU software. This module allows us to record the Funding Source; run reports so we have a detailed inventory list; and update the records accordingly.
View Audit 12237
A.c. Ware Housing Development Fund Company, Inc.
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and...
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management is in process of reopening the residual receipts account and reclaiming the underfunded amount of $7,142 from New York State.
View Audit 12225
A.c. Ware Housing Development Fund Company, Inc.
NY
Special Tests & Provisions HUD Housing Programs Matching / Level of Effort / Earmarking
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and...
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Findings on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management is in the process of depositing funds, however, it currently does not have enough operating funds to deposit the underfunded amount of $9,435 into the reserve for replacements account. Management will deposit funds as they become available.
View Audit 12225
Pontiac William Holliday School District No. 105
IL
Questioned Costs Reporting
SEE SEFA REPORT FOR CAP ON FINDING 2023-001
SEE SEFA REPORT FOR CAP ON FINDING 2023-001
View Audit 12224 Questioned Costs: $1
Finding 8940 (2023-001)
Material Weakness 2023
Syracuse Arts Academy
UT
Material Weakness Reporting Internal Control / Segregation of Duties
Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER fun...
Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Syracuse Arts Academy reported no ESSER I and ESSER II expenditures, ESSER III award amounts in error and all ESSER salaries and benefits expenditures and full-time employee amounts incorrectly. Responsible Individuals: Accountant and Director Corrective Action Plan: Management will provide the USBE with the correct ESSER I and ESSER II expenditures, ESSER III award amounts, all correct ESSER salaries and benefits expenditures and all correct ESSER full-time employee amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period
View Audit 12217
Finding 8933 (2023-002)
Significant Deficiency 2023
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approve reports prior to submission.
A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approve reports prior to submission.
View Audit 12214
Finding 8920 (2023-003)
Material Weakness 2023
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
The organization’s Sr Division Director Housing Stability will implement a rent reasonableness completion and review process.
The organization’s Sr Division Director Housing Stability will implement a rent reasonableness completion and review process.
View Audit 12214
Finding 8900 (2023-001)
Material Weakness 2023
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
Procurement, Suspension & Debarment
Procurement, suspension and debarment procedures were largely decentralized across the agency. In response, the organization has an internal, cross-functional compliance team that has reviewed and is developing process changes to ensure appropriate systems are developed and documentation is maintain...
Procurement, suspension and debarment procedures were largely decentralized across the agency. In response, the organization has an internal, cross-functional compliance team that has reviewed and is developing process changes to ensure appropriate systems are developed and documentation is maintained for purchasing related to federal programs.
View Audit 12214
Finding 8895 (2023-002)
Significant Deficiency 2023
Maria L. Varisco-Rogers Charter School
NJ
Procurement, Suspension & Debarment
Charter School personnel will ensure that a corrective action plan is prepared and implemented to address the recommendations for these federal grants.
Charter School personnel will ensure that a corrective action plan is prepared and implemented to address the recommendations for these federal grants.
View Audit 12180
Finding 8894 (2023-002)
Material Weakness 2023
Susquehanna River Basin Commission
PA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-002 – Material Weakness – Activities Allowed or Unallowed Recommendation We recommend that the Commission approve all invoices in accordance with the Commission’s internal control procedures. We also recommend that the Commi...
Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-002 – Material Weakness – Activities Allowed or Unallowed Recommendation We recommend that the Commission approve all invoices in accordance with the Commission’s internal control procedures. We also recommend that the Commission review invoices for mathematical accuracy prior to payment. View of responsible officials and planned corrective action The Commission has contacted the vendor to resolve the billing errors and will implement procedures internally to oversee the verification of the accuracy of invoices going forward.
View Audit 12179
Finding 8893 (2023-001)
Material Weakness 2023
Susquehanna River Basin Commission
PA
Reporting Material Weakness
Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are ...
Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are most important for consistent and accurate financial reporting. View of responsible officials and planned corrective action The Commission will review its control procedures over accounts payable to verify that invoices are properly recorded in the correct fiscal year.
View Audit 12179
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