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Corrective Action Plans

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Finding 457912 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Lake Charles
LA
Questioned Costs
Since the incident occurred, a 3rd party authentication application has been downloaded to employee's phones. In order to login
Since the incident occurred, a 3rd party authentication application has been downloaded to employee's phones. In order to login
View Audit 314396 Questioned Costs: $1
Town of Hinesburg
VT
In order to avoid an oversight of this nature in the future the Town has made updates to the annual checklist.
In order to avoid an oversight of this nature in the future the Town has made updates to the annual checklist.
View Audit 314383
Finding 457880 (2022-002)
Material Weakness 2022
Central Midlands Council of Governments
SC
Material Weakness Reporting
Finding 2022-002 Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness)Name of Contact Person Responsible for the Corrective Action Plan:Melissa Labbe, Director of FinanceCorrective Action Plan:Central Midlands Counc...
Finding 2022-002 Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness)Name of Contact Person Responsible for the Corrective Action Plan:Melissa Labbe, Director of FinanceCorrective Action Plan:Central Midlands Council of Governments has filled key positions needed to address staffing needs necessary to achieve timely reporting and reconciliations. During FY2023, CMCOG has also undertaken to train its Finance staff to further enhance our ability to provide timely and accurate reports.Anticipated Completion Date: June 30, 2023
View Audit 314371
Yeshiva Imrei Chaim Viznitz of Boro Park
NY
Reporting § 200.508 § 200.512
2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.5...
2022-001. US Department of AgricultureSchool Food Service Program CFDA No. 10.553, 10.555, and 10.559 (repeat finding #2016-1 and #2017-1 from prior years).Criteria: 2 CFR ?200.508(a) requires the auditee to ensure that an audit is properly performed and submitted when due in accordance with ? 200.512(a)(1) Report submission.Condition: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did submit the annual report on a timely basis.Questioned Costs: None.Effect: Yeshiva Imrei Chaim Viznitz ? School Food Service Program did fulfill its requirement of timely submission of the annual reports.Context: Previous period audits of the timing of submittal of the audit report indicated that those reports were not submitted on a timely basis.Auditor?s Recommendation: Yeshiva Imrei Chaim Viznitz - School Food Service Program should maintain its newly established procedures to ensure that all future reports can be submitted on a timely basis as was done this year.Views of the responsible officials and planned corrective actions: Management has successfully implemented procedures which ensure that reports are submitted on a timely basis. While procedures were instituted in the preceding reporting period to eliminate the causes of previous period delays, new issues related to ongoing Covid-19 restrictions cropped up which inhibited the timely filing of the aforementioned period?s reports. Management tweaked the reporting process in the previous period in order to account for those obstacles as well. As such, Management is able to submit the report for 6/30/2022 in a timely manner, by 3/31/2023 or earlier.
View Audit 314274
Finding 457778 (2022-001)
Significant Deficiency 2022
Sunnyside Presbyterian Homes
VA
Allowable Costs / Cost Principles Reporting Significant Deficiency
U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The findings from the schedule of findings and questioned costs are discussed below....
U.S. Department of Health and Human ServicesSunnyside Presbyterian Home respectfully submits the following corrective action plan for the year ended December 31, 2022.Audit period: January 1, 2020 ? December 31, 2022The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.FINDINGS?FEDERAL AWARD PROGRAMS AUDITSU.S. Department of Health and Human Services2022-001 COVID-19 Provider Relief Funds ? Assistance Listing No. 93.498 - ReportingRecommendation: It is recommended that an independent person reviews the U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: I have informed the CEO of this finding. We will implement the recommendation above by having the Controller or CEO review any future U.S. Department of Health and Human Services portal submissions after they are prepared and prior to submitting.Name(s) of the contact person(s) responsible for corrective action: Ken BowardPlanned completion date for corrective action plan: September 27, 2023 (immediate implementation)If the U.S. Department of Health and Human Services has questions regarding this plan, please call Ken Boward at 540-568-8204.
View Audit 314226
Finding 457771 (2022-002)
Significant Deficiency 2022
City of Dassel
MN
Internal Control / Segregation of Duties
Segregation of DutiesName of Contact Person: Terri Boese, City ClerkCorrection Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of th...
Segregation of DutiesName of Contact Person: Terri Boese, City ClerkCorrection Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.Proposed Completion Date: The City Council will implement the above procedures immediately.
View Audit 314222
Finding 457770 (2022-001)
Significant Deficiency 2022
City of Dassel
MN
Reporting Significant Deficiency
Auditor Prepared Financial StatementsName of Contact Person: Terri Boese, City ClerkCorrection Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements.Proposed Complet...
Auditor Prepared Financial StatementsName of Contact Person: Terri Boese, City ClerkCorrection Action: The City Administrator will continue to review GASB pronouncements and GASB disclosure checklists to ensure he is aware of financial statement requirements and new pronouncements.Proposed Completion Date: The City Council will implement the above procedures immediately.
View Audit 314222
Finding 455009 (2022-001)
Material Weakness 2022
Italian Home for Children, INC
MA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness
Views of Responsible Officials and Planned Corrective Actions:We agree with the auditor?s recommendation. It should be noted Italian Home for Children (IHC) has the recommended internal controls in place and are functioning well. However, with the impact of the novel coronavirus (COVID-19) as well a...
Views of Responsible Officials and Planned Corrective Actions:We agree with the auditor?s recommendation. It should be noted Italian Home for Children (IHC) has the recommended internal controls in place and are functioning well. However, with the impact of the novel coronavirus (COVID-19) as well as turnover in the IHC?s Finance team, official sign off was not always being done. IHC?s Accounts Payable team will obtain approvals of individual invoices either physically or electronically from the appropriate individuals. Approved invoices will be forwarded to a different individual on the Finance team to review and authorize payment. The check/ACH remitted for payment will be signed by someone other than the individual who authorized payment of the invoices. In addition, IHC will ensure there is either electronic or paper audit trail of reviews and approvals. This will ensure all expenditures are appropriately reviewed and approved prior to payment. Finally, all items referred to in the finding were for allowable costs and no items of noncompliance were identified.
View Audit 313970
Elmwood Park Board of Education
NJ
School Nutrition Programs
The Business Administrator and Accountant will review monthly net cash resources in the Food Service Fund to ensure year-end does not exceed three-month average.
The Business Administrator and Accountant will review monthly net cash resources in the Food Service Fund to ensure year-end does not exceed three-month average.
View Audit 313945
City of Staunton, Virginia
VA
Equipment & Real Property Management Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment
December 19, 2022The City of Staunton respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of public accounting firm:Brown Edwards & Company LLP 1909 Financial Drive Harrisonburg VA 22801Audit Period: July 1 , 2021 - June 30, 2022The findings fr...
December 19, 2022The City of Staunton respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of public accounting firm:Brown Edwards & Company LLP 1909 Financial Drive Harrisonburg VA 22801Audit Period: July 1 , 2021 - June 30, 2022The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the schedule.FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT2022-001: Emergency Connectivity Funds - Assistance Listing #32.009 Condition:The inventory provided was incomplete , vague, or otherwise lacked some or all of the required data. The inventory also made it difficult to determine if ECF devices were allotted to multiple individuals, or if devices funded by other sources were included and not appropriately removed from the list s.Criteria:Emergency Connectivity Fund (" ECF") Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. For each connected device or services provided, the inventory must include, but is not limited to: the device type, make/model, serial number, full name of person the equipment was provided to and dates of service the device was loaned out and returned. Additionally, those inventories must identify ECF funded equipment in the event of sale or disposal to remain in compliance with the program requirement s.Cause:Controls or reviews do not appear to be in place to ensure equipment inventory contains all the necessary data, is up to date, and accurate.Effect:Inaccurate and incomplete inventory lists.Recommendation:We recommend that controls be put in place to ensure that the School IT department is following proper grant requirements. Furthermore equipment lists should differentiate between federally funded devices with restrictions on disposals, along with applicable program in formation , from devices funded by other sources. Finally , the equipment lists should be updated, with old equipment no longer in service being removed and current equipment showing the time and date of assignment to students or faculty.Corrective Action:We concur. School IT staff have been reminded of the importance of maintaining accurate equipment records that differentiate between federally funded devices, which may have restrictions on disposals reviewed, and other devices funded by non-federal sources. Staff has reviewed and updated the equipment inventory listings to reflect correct assignment to location, student and/or staff and have implemented procedures to ensure that going forward, the equipment listings are updated in a timely manner.If the Federal Audit Clearinghouse has questions regarding this plan, please call Jessie L. Moyers , Chief Financial Officer for the City of Staunton at 540-332-3820.Sincerely,Jessie L. Moyers, CPAChief financial Officer City of Staunton VA
View Audit 313906
Finding 454357 (2022-001)
Significant Deficiency 2022
Pasquotank County
NC
Eligibility Significant Deficiency
2022-001 EligibilityName of contact person: Kathy Ford, Director and Jennifer Forlines, Income Maintenance Program AdministratorCorrective Action: The State provided DHB-7078 - 2nd Party Review Worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual...
2022-001 EligibilityName of contact person: Kathy Ford, Director and Jennifer Forlines, Income Maintenance Program AdministratorCorrective Action: The State provided DHB-7078 - 2nd Party Review Worksheet was expanded to include a weighted score for monitoring error trends and patterns for individual staff and the unit as a whole. The enhanced review sheet allows for measuring improvement and determining where additional training is needed. Supervisors complete second party reviews monthly for all staff, conduct targeted reviews for errors identified and hold individual worker conferences monthly to review discrepancies discovered during review and provide instruction as needed. Training will be conducted during team meetings to review errors and provide guidance and instruction to staff for policy and NC FAST functionality updates.Proposed Completion Date: The enhanced second party review worksheet has been incorporated as an ongoing practice. Specific instruction surrounding the errors discovered with income, residency, household composition, resources and requesting information will be provided to all Medicaid workers during the January 2023 unit meetings set up by the supervisors for these units. Following the January 2023 meeting, targeted second party reviews focusing on these errors during the months of February, March and April 2023. Results will be compiled and shared with staff to recognize improvement and engage workers in the resolution process moving forward.
View Audit 313872
San Gabriel Unified School District
CA
Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.311 § 200.313 § 200.326 § 200.439
District subsequently sought and obtained CDE approval for the expenditures identified in finding 2022-003.District has initiated a procedure where any requisitions for purchases utilizing Federal funds are routed through the Director of state and federal programs prior to being approved. The direct...
District subsequently sought and obtained CDE approval for the expenditures identified in finding 2022-003.District has initiated a procedure where any requisitions for purchases utilizing Federal funds are routed through the Director of state and federal programs prior to being approved. The director of state and federal programs, prior to approving the purchase requisition, will obtain approval from the CDE. All contracts utilizing federal funds will include language related to Federal wage rate requirements. The supervisor of Purchasing will be tasked with ensuring the contract language is present in agreements for services utilizing Federal funds.
View Audit 313833 Questioned Costs: $1
City of Winchester, Virginia
VA
Allowable Costs / Cost Principles
WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name a...
WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Brown, Edwards & Company, L.L.P. 1909 Financial DriveHarrisonburg, Virginia 22801Audit period: June 30, 2022The findings from the June 30, 2022 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 AUDITC. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.42SD, 84.425U (Significant Deficiency in Controls Over Compliance)Condition:During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period.Criteria:The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards.Cause:Procedures in place to ensure all expenditures are recorded in the proper period were not followed.Effect:Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021.Questioned Cost Amount:NIA - the expenditures in question are allowable costs that were reported in the wrong fiscal year.Perspective Information:Two items out of25 tested.Context:The individual overseeing the project did not provide invoices to Finance in a timely manner.Recommendation:We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner.2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) -AL# 84.425D, 84.425UCondition:As part of om audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program.Criteria:All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost.Cause:Procedures in place to ensure all expenditures are allowable were not followed.Effect:Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure.Questioned Cost Amount:The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900.Perspective Information:One item out of25 tested.Context:Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE.Recommendation:We recommend continued review of payroll costs and positions before using ESSER funds.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School's finance department will continue to have heightened scrutiny when using Federal funds.If the Federal Audit Clearinghouse has questions regarding this plan, please call Garland Miller Jr., Financial and System Analyst at (540) 667-4532 ext 13121Sincerely yours,Name. Garland Miller JrTitle : Financial and System Analyst
View Audit 313818
Finding 454029 (2022-001)
Significant Deficiency 2022
City of Winchester, Virginia
VA
Allowable Costs / Cost Principles Reporting Significant Deficiency
WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name a...
WINCHESTER PUBLIC SCHOOLS12 N. Washington Street Winchester, VA 22601Jason Van Heukelum, Ed.D.SuperintendentCORRECTIVE ACTION PLANJanuary 12, 2023The Federal Audit ClearinghouseWinchester Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022.Name and address of independent public accounting firm:Brown, Edwards & Company, L.L.P. 1909 Financial DriveHarrisonburg, Virginia 22801Audit period: June 30, 2022The findings from the June 30, 2022 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 AUDITC. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT 2022-001: Controls Over Cutoff - Elementary and Secondary School Emergency Relief (ESSER) - AL# 84.42SD, 84.425U (Significant Deficiency in Controls Over Compliance)Condition:During our review of ESSER expenditures, we noted approximately $14,000 of allowable costs that were recorded in the wrong period.Criteria:The expenditures must be reported in the proper period for accurate reporting on the Schedule of Expenditures of Federal Awards.Cause:Procedures in place to ensure all expenditures are recorded in the proper period were not followed.Effect:Approximately $14,000 of allowable costs were recorded in fiscal year 2022 instead of fiscal year 2021.Questioned Cost Amount:NIA - the expenditures in question are allowable costs that were reported in the wrong fiscal year.Perspective Information:Two items out of25 tested.Context:The individual overseeing the project did not provide invoices to Finance in a timely manner.Recommendation:We recommend continued communications with all departments to ensure all invoices are being submitted to Finance in a timely manner in order to record expenditures in the proper reporting period.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools will communicate the importance of getting invoices to the School's finance department in a timely manner.2022-002: Unallowable Costs - Elementary and Secondary School Emergency Relief (ESSER) -AL# 84.425D, 84.425UCondition:As part of om audit, we noted one instance where payroll for an elementary school teacher was incorrectly charged to this program.Criteria:All expenditures being coded to Federal programs must be reviewed to ensure they are an allowable cost.Cause:Procedures in place to ensure all expenditures are allowable were not followed.Effect:Payroll for one elementary school teacher was incorrectly recorded as an ESSER expenditure.Questioned Cost Amount:The total of the error noted in testing was approximately $450. The projected error is estimated to be approximately $7,900.Perspective Information:One item out of25 tested.Context:Budget reports submitted to and approved by the Virginia Department of Education (VDOE) include details explaining how Winchester Public Schools will spend ESSER funds. The elementary school position was not included in this report and, thus, not approved by the VDOE.Recommendation:We recommend continued review of payroll costs and positions before using ESSER funds.Views of Responsible Officials and Planned Corrective Action:The Director of Finance of Winchester Public Schools concurred with the finding and made the appropriate entries to remove these payroll costs out of the grant. The School's finance department will continue to have heightened scrutiny when using Federal funds.If the Federal Audit Clearinghouse has questions regarding this plan, please call Garland Miller Jr., Financial and System Analyst at (540) 667-4532 ext 13121Sincerely yours,Name. Garland Miller JrTitle : Financial and System Analyst
View Audit 313818
Bellflower Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles Period of Performance
January 12, 2023To Whom It May Concern:Finding 2022-001Finding 2022-001 addresses the use of CRF funding and the purchase made that covered period 8/25/21-8/24/22. The District moved forward with this expenditure in good faith based on their understanding of expenditure allowances and reporting. Ho...
January 12, 2023To Whom It May Concern:Finding 2022-001Finding 2022-001 addresses the use of CRF funding and the purchase made that covered period 8/25/21-8/24/22. The District moved forward with this expenditure in good faith based on their understanding of expenditure allowances and reporting. However, because the contract was for yearlong services and extended beyond the close of the reporting window on 10/06/21, CRF funding should not have been utilized.The District has contacted and shared the finding with CDE for additional guidance of how they want us to correct this matter. The District will also implement moving forward a check and balance system of working with the grantee to clarify any concerns about deadlines or allowable expenditures. If further assistance is needed we will work with our auditors to make the adjustments needed.Respectfully,Jorge MartinezDirector, Fiscal ServicesBellflower Unified School District562-866-9011 x 2161
View Audit 313807 Questioned Costs: $1
Finding 454021 (2022-004)
Significant Deficiency 2022
Bassett Unified School District
CA
Questioned Costs § 200.303
The district has implemented a process that includes the collaboration of the Instructional Services Department as well as the Business Department to ensure that the district maintains effective internal controls and accountability of all employees who are supported with Federal Dollars. In complia...
The district has implemented a process that includes the collaboration of the Instructional Services Department as well as the Business Department to ensure that the district maintains effective internal controls and accountability of all employees who are supported with Federal Dollars. In compliance with Title 2, CFR 200.303, and CSAM Procedure 905, the district is maintaining a roster of all employees paid with federal funding sources and ensuring that all these employees are completing the proper and required documentation including a semiannual certification for the fully funded employees, and the PARs document for the employees work on multiple activities or cost objectives of which at least one is federal funding source. The PAR?s document reflects detail of the employee?s daily activities by hours and percentages that are spent in each restricted, federal funded program.
View Audit 313805 Questioned Costs: $1
Finding 454020 (2022-005)
Significant Deficiency 2022
Bassett Unified School District
CA
Questioned Costs Internal Control / Segregation of Duties
Corrective Action: The District has two private schools within the District?s boundaries as follows: 1. St. Louis of France ? This private school has 77 low income qualified students (see attached students information). Based on the Title I allocation formula, the amount to be shared to St. Louis ...
Corrective Action: The District has two private schools within the District?s boundaries as follows: 1. St. Louis of France ? This private school has 77 low income qualified students (see attached students information). Based on the Title I allocation formula, the amount to be shared to St. Louis of France is as follows:"See Corrective Action Plan for Table". The District?s Student Services Director, Mr. Jason Tveit, is working with St. Louis of France administration to obtain their spending plan of $26,179 ESSER I share. Once we have their spending plan, Bassett will ensure the spending budget for the school is allocated into the unrestricted general fund (base) 00000.0 resource. 2.Bishop Amat Private School ? This school has declined acceptance of ESSER I funds.
View Audit 313805 Questioned Costs: $1
Finding 454013 (2022-003)
Significant Deficiency 2022
Escondido Union School District
CA
Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles
1. Receive the CACFP check, and book all revenue to CACFP Budget line(5230) 2. Generate an invoice based on the IPV tool and rates laid forth in EUSD inter program agreement 3. Create JE debiting CACFP(5320) expense account and crediting NSLP(5310) expense account These steps will track funding sou...
1. Receive the CACFP check, and book all revenue to CACFP Budget line(5230) 2. Generate an invoice based on the IPV tool and rates laid forth in EUSD inter program agreement 3. Create JE debiting CACFP(5320) expense account and crediting NSLP(5310) expense account These steps will track funding sources and revunes by progrm in which it follows Child and Adult Care Food Program, Child Nutrition Cluster, National School Lunch Program Guidelines. Contacts: Bao Ho and Anna Scimone
View Audit 313799 Questioned Costs: $1
Finding 453977 (2022-004)
Significant Deficiency 2022
Clark Atlanta University
GA
Subrecipient Monitoring Internal Control / Segregation of Duties
Finding No. 2022-004:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:
Finding No. 2022-004:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:
View Audit 313784
Finding 453886 (2022-002)
Significant Deficiency 2022
Clark Atlanta University
GA
Subrecipient Monitoring Internal Control / Segregation of Duties
Finding No. 2022-002:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:
Finding No. 2022-002:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:
View Audit 313784
Finding 453885 (2022-003)
Material Weakness 2022
Clark Atlanta University
GA
Reporting Internal Control / Segregation of Duties
Finding No. 2022-003:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:
Finding No. 2022-003:In order to address the above finding, management has put the below plan in place and included the status related to the steps of the plan:
View Audit 313784
Finding 453826 (2022-004)
Material Weakness 2022
Isd #511 Adrian Public School
MN
Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the District implemented an internal control policy, that addresses the areas of segregation the District is lacking, including bank reconciliation, receipts, disbursements, pay...
Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the District implemented an internal control policy, that addresses the areas of segregation the District is lacking, including bank reconciliation, receipts, disbursements, payroll, journal entries, and budget. The policy utilizes staff and board members to ensure that segregation of duties occurs to the extent possible.
View Audit 313773
Finding 453825 (2022-003)
Material Weakness 2022
Isd #511 Adrian Public School
MN
The District has studied the situation and found that it is economically infeasible to hire or provide adequate training required to adequately prepare certain year-end adjustments. The cost benefit of providing the necessary training to acquire and maintain this expertise prohibits it. Although t...
The District has studied the situation and found that it is economically infeasible to hire or provide adequate training required to adequately prepare certain year-end adjustments. The cost benefit of providing the necessary training to acquire and maintain this expertise prohibits it. Although the district will continue to have the auditor prepare the adjustments, the district implemented an internal control policy, that documents the annual review of the audit adjustments proposed by the auditor.
View Audit 313773
Finding 453824 (2022-002)
Material Weakness 2022
Isd #511 Adrian Public School
MN
The District has studied the situation and found that it is economically infeasible to hire or provide adequate training required to adequately prepare financial statements in accordance with generally accepted accounting principles. The cost benefit of providing the necessary training to acquire a...
The District has studied the situation and found that it is economically infeasible to hire or provide adequate training required to adequately prepare financial statements in accordance with generally accepted accounting principles. The cost benefit of providing the necessary training to acquire and maintain this expertise prohibits it. Although the district will continue to have the auditor prepare the financial statements, the district implemented an internal control policy, that documents the annual review of the financial statements, disclosures and schedules.
View Audit 313773
Finding 453823 (2022-001)
Material Weakness 2022
Isd #511 Adrian Public School
MN
Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the district implemented an internal control policy, that addresses the areas of segregation the district is lacking, including bank reconciliation, receipts, disbursements, pay...
Because it is economically infeasible to hire additional staff to adequately provide for the proper segregation of duties, the district implemented an internal control policy, that addresses the areas of segregation the district is lacking, including bank reconciliation, receipts, disbursements, payroll, journal entries, and budget. The policy utilizes staff and board members to ensure that segregation of duties occurs to the extent possible.
View Audit 313773
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