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Corrective Action Plans

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Finding 576336 (2024-001)
Significant Deficiency 2024
City of Fort Lauderdale
FL
Subrecipient Monitoring Cash Management HUD Housing Programs § 200.303 § 200.328
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and s...
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and send reminders to the Project Managers no less than 15 days before the reporting deadline.
View Audit 366205
Greensboro College, Inc. and Affiliates
NC
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Contact Person: Travis Mickey, Registrar Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. The College will collaborate with NSC to evaluate the errors in the file transmissions and to develop procedures to minimize further errors in ...
Contact Person: Travis Mickey, Registrar Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. The College will collaborate with NSC to evaluate the errors in the file transmissions and to develop procedures to minimize further errors in the future. More specifically, the College will review the reporting procedures for withdrawn and graduating students to ensure the correct information is transmitted to NSLDS. Anticipated Completion Date: 6/30/2025
View Audit 366195
Finding 576323 (2024-001)
Significant Deficiency 2024
Greensboro College, Inc. and Affiliates
NC
Special Tests & Provisions
Contact Person: Regina Elliott, Chief Information Officer Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. The College updated and implemented a comprehensive information security program on 1/19/25 that meets all requirements. And w...
Contact Person: Regina Elliott, Chief Information Officer Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. The College updated and implemented a comprehensive information security program on 1/19/25 that meets all requirements. And we will continue to review and update our IT policies and procedures on a regular basis. Furthermore, the College has strengthened our internal controls in order to ensure we are aware of new regulatory requirements and enhance our process for addressing them in a timely manner. Anticipated Completion Date: 1/19/2025
View Audit 366195
Finding 576322 (2024-002)
Material Weakness 2024
Pro Viviendas Iv, Inc.
PR
HUD Housing Programs Material Weakness Special Tests & Provisions
Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing t...
Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing the transaction. Banco Popular de Puerto Rico, the mortgage, will be notified about HUD final notification to ensure the correct collateral requirements are met. Evidence of resolution will be sent to HUD. The responsible person for the corrective action plan is Carmen G Rivera, Blanco’s Vice-President. The estimated completion date for the finding is June 30, 2025.
View Audit 366194
Finding 576321 (2024-001)
Significant Deficiency 2024
Pro Viviendas Iv, Inc.
PR
HUD Housing Programs Cash Management
Finding No. 2024–001 - REPLACEMENT RESERVE DEPOSITS Contact Peron: Carmen G. Rivera Proposed Completion Date: Resolved Corrective Action: Management will ensure deposits to the replacement reserve account are made on a monthly basis as stated in the use agreement.
Finding No. 2024–001 - REPLACEMENT RESERVE DEPOSITS Contact Peron: Carmen G. Rivera Proposed Completion Date: Resolved Corrective Action: Management will ensure deposits to the replacement reserve account are made on a monthly basis as stated in the use agreement.
View Audit 366194
Finding 576320 (2024-001)
Significant Deficiency 2024
Washington Association of Sheriffs and Police Chiefs
WA
Subrecipient Monitoring § 200.332
Finding Number 2024-001 Contact Person(s): Kim Goodman, Finance Director Corrective action planned: The Association acknowledges the audit findings and recognizes the importance of strengthing internal control processes to ensure staff understand the nature of a subrecipient vs a contractor, and t...
Finding Number 2024-001 Contact Person(s): Kim Goodman, Finance Director Corrective action planned: The Association acknowledges the audit findings and recognizes the importance of strengthing internal control processes to ensure staff understand the nature of a subrecipient vs a contractor, and that they ensure that this determination is being reviewed, and clearly communicated in underlying agreements, as part of their internal control processes. The following corrective actions have been taken: • All 23-25 AJA Grantees will be provided agreements with the correct designation of "sub recipient." • All 25-27 AJA and MHFR Grantees will have the designation of "sub recipient." Anticipated completion date: Completed June 30, 2025
View Audit 366192
Finding 576316 (2024-001)
Material Weakness 2024
Rockland Community College
NY
Subrecipient Monitoring Reporting Equipment & Real Property Management
Corrective Action Plan: In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective A...
Corrective Action Plan: In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective Action: By December 31, 2025, Rockland Community College will complete a comprehensive risk assessment of all systems handling covered financial and student information. Risk assessments will be conducted annually thereafter, with updates documented and reviewed by the Information Security Officer (ISO). • Corrective Action: A revised Written Information Security Program (WISP) will be finalized by July 31, 2026. It will outline administrative, technical, and physical safeguards, as well as roles and responsibilities for maintaining compliance. • Corrective Action: A Qualified Individual responsible for overseeing and enforcing the Safeguards Rule compliance program will be designated by December 31, 2025. • Corrective Action: All vendor agreements will be reviewed and updated by July 31, 2026, to include language requiring providers to safeguard covered data. A vendor management procedure will also be implemented to ensure ongoing oversight. • An annual GLBA training program will be implemented starting July 31, 2026. Training completion will be monitored and documented through the HR compliance system. • Corrective Action: Rockland Community College will implement quarterly testing of safeguards and document results. Findings will be reported to the Executive Cabinet and used to continuously improve protections. All corrective actions will be completed by August 31, 2026. Progress will be tracked by the Information Security Officer and reported quarterly to the Executive Cabinet and the Board of Trustees. We are committed to protecting sensitive financial and student information and ensuring full compliance with the GLBA Safeguards Rule. Please let us know if additional information is required.
View Audit 366191
Finding 576315 (2024-001)
Significant Deficiency 2024
Affiliated Tribes of Northwest Indians
OR
Reporting
Environmental Protection Agency Affiliated Tribes of Northwest Indians (ATNI) respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024, to December 31, 2024 FINDINGS AND QUESTIONED COSTS—MAJOR FEDERAL PROGRAM 2024-001 – Significant...
Environmental Protection Agency Affiliated Tribes of Northwest Indians (ATNI) respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024, to December 31, 2024 FINDINGS AND QUESTIONED COSTS—MAJOR FEDERAL PROGRAM 2024-001 – Significant Deficiency in Internal Control over Compliance – Reporting Recommendation: We recommend ATNI updates the grant policies and procedures to include a documented review procedure. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has implemented new procedures to ensure the review of program reports are sufficiently documented. This included drafting a new Grant Management Policy and Grant Procedures Manual, which will be approved by the Board of Directors in September 2025. Name of person responsible for the corrective action plan: Amber Schultz-Oliver, Executive Director. Contact: ambers@atnitribes.org Planned completion date for the corrective action plan: New procedures have been implemented as of August 30, 2025.
View Audit 366189
Finding 576314 (2024-004)
Significant Deficiency 2024
Yakama Nation Housing Authority
WA
HUD Housing Programs Material Weakness Significant Deficiency § 200.303
Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work...
Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work on a project. Estimated Completion Date: October 1, 2025
View Audit 366187
Finding 576313 (2024-003)
Significant Deficiency 2024
Yakama Nation Housing Authority
WA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.326
Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a suspension and debarment training for all staff and program managers to ensure that suspension and debarment requirements are adhered to and include a search on Sam.gov,...
Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a suspension and debarment training for all staff and program managers to ensure that suspension and debarment requirements are adhered to and include a search on Sam.gov, as required. Estimated Completion Date: October 31, 2025
View Audit 366187
Finding 576312 (2024-002)
Material Weakness 2024
Yakama Nation Housing Authority
WA
Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.303
Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process an...
Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process and will implement recommendations from HUD. Estimated Completion Date: December 31, 2025
View Audit 366187
North Mississippi Priamry Health Care INC
MS
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
2024-003 a. Contact person responsible for corrective action: Steve Reed, Chief Financial Officer b. Description of corrective action to be taken: Management has implemented a staffing plan, established an audit preparation calendar, and added monitoring controls to ensure timely completion of f...
2024-003 a. Contact person responsible for corrective action: Steve Reed, Chief Financial Officer b. Description of corrective action to be taken: Management has implemented a staffing plan, established an audit preparation calendar, and added monitoring controls to ensure timely completion of financial statement audits and submission of the Data Collection Form. The CFO is responsible for oversight, and these procedures were put in place beginning September 2025 to prevent recurrence. c. Anticipated completion date of corrective action: Ongoing.
View Audit 366168
Finding 576246 (2024-001)
Significant Deficiency 2024
Fayette County Airport Authority
PA
Internal Control / Segregation of Duties
The Authority acknowledges that the lack of segregation of duties is present. The Board plans to utilize additional board members in day-to-day involvement. The Airport Manager, John Neckerauer, acknowledges this finding and accepts responsibility in overseeing the addressing of the matter. In addit...
The Authority acknowledges that the lack of segregation of duties is present. The Board plans to utilize additional board members in day-to-day involvement. The Airport Manager, John Neckerauer, acknowledges this finding and accepts responsibility in overseeing the addressing of the matter. In addition to this, the Board will ensure oversight of the operations of the Authority during 2025, in order to mitigate the risk associated with the lack of segregation of duties.
View Audit 366161
Finding 576245 (2024-004)
Significant Deficiency 2024
Opening Doors, Inc.
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.329
Auditor's Recommendation: Strengthen policies and procedures to ensure proper documentation retention for review and approval of all Programmatic Reports prior to grantor submission. Management Response: While ODI does not disagree with the audit finding, the Agency does clarify the context of the ...
Auditor's Recommendation: Strengthen policies and procedures to ensure proper documentation retention for review and approval of all Programmatic Reports prior to grantor submission. Management Response: While ODI does not disagree with the audit finding, the Agency does clarify the context of the finding. ODI has a process for monitoring activities under Federal awards: Program Managers and Directors are responsible for monitoring activities under Federal awards, with the support of the Agency’s Compliance Specialist. The Agency tracks comparisons of program accomplishments to program objectives and reports these data to grantors as required and, where necessary, communicates significant development to the Federal agency and/or pass-through entity. Corrective Action: Establish comprehensive guidelines to retain documentation of quality control and review for programmatic reports through electronic approvals via email and/or approved tracked changes or review notes within software platforms demonstrating review and approval. Responsible Personnel: Jessie Mabry, CEO; Jeremy Huynh, Compliance Specialist Implementation Date: Immediate implementation to assess tracking methods for Federal programmatic reports, and to develop written guidelines for documenting programmatic report quality control.
View Audit 366160
Finding 576234 (2024-003)
Material Weakness 2024
Opening Doors, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles § 200.403
Auditor's Recommendation: Strengthen policies and procedures to ensure proper authorization and documentation of payroll changes. Management Response: While ODI does not disagree with the audit finding, the Agency does clarify the context of the finding. ODI has a policy for setting, processing, an...
Auditor's Recommendation: Strengthen policies and procedures to ensure proper authorization and documentation of payroll changes. Management Response: While ODI does not disagree with the audit finding, the Agency does clarify the context of the finding. ODI has a policy for setting, processing, and approving staff wage rates as follows: Sr. HR Manager or Payroll Assistant process new hires and sets them up in the timekeeping system (NOVAtime). Any salary changes are also processed by DHR (may also be processed by supervisor) on a change status form and approved by CEO. The auditors performed tests to determine if the CEO approved the change status form. As mentioned in the audit finding, of the audit sample of employees tested in the 16 pay periods from more than 250 pay periods, six employees did not have their change of status forms signed by the CEO. Audit requirements for federal awards require the auditors to assign a value to specific instances of noncompliance as “known questioned costs”. The known questioned costs for this finding are $14,112 and are comprised of the transactions the auditors tested for allocated wages of the six employees to specific grants. The auditors further calculate “likely questioned costs” by extrapolating the auditor’s sample across the entire population from which the sample is drawn and is $553,607. Is it important to note that the “known questioned costs” and the “likely questioned costs” are not calculations of errors or misstatement in the financial statements. All six employees' pay rates were processed correctly despite missing CEO signatures on the change status forms. Corrective Action: -Conduct comprehensive internal audit of all current staff to verify proper processing and CEO approval of change status forms -Implement dual-filing system: approved forms will be maintained in both personnel folders and financial accounting folders to verify that approved pay rates are used when charging labor costs to any grant. Responsible Personnel: Karen Dickson, Sr. Finance Director; Lisa Tucker, Sr. HR Manager Implementation Date: Immediate implementation
View Audit 366160 Questioned Costs: $1
Finding 576233 (2024-002)
Material Weakness 2024
Opening Doors, Inc.
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.403
Auditor's Recommendation: Strengthen policies and procedures to ensure Suspension and Debarment Status verification for all vendors subject to verification under ODI's Procurement policy, prior to contract execution. Management Response: ODI acknowledges this finding without disagreement. Correcti...
Auditor's Recommendation: Strengthen policies and procedures to ensure Suspension and Debarment Status verification for all vendors subject to verification under ODI's Procurement policy, prior to contract execution. Management Response: ODI acknowledges this finding without disagreement. Corrective Action: Implement mandatory suspension and debarment status verification for all new vendors before entering into any contractual agreements. Responsible Personnel: Karen Dickson, Sr. Finance Director Implementation Date: Immediate implementation
View Audit 366160
Finding 576213 (2024-007)
Significant Deficiency 2024
Orleans Parish School Board
LA
Reporting
2027-007: Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Cause: SEFA reported grant award amounts instead of actual expenditures. Corrective Actions: Develop checklist to verify federal expenditures versus awards Require secondary review of SEFA by staff not involved in prepara...
2027-007: Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Cause: SEFA reported grant award amounts instead of actual expenditures. Corrective Actions: Develop checklist to verify federal expenditures versus awards Require secondary review of SEFA by staff not involved in preparation Cross-verify SEFA with general ledger activity monthly Timeline for Resolution: December 31, 2025 Responsible Positions: Executive Director of Finance - Dejon Stewart Director of Finance - Endia Bush Comptroller - Jennifer Celestain Senior Accountant Raechelle Green
View Audit 366148
Orleans Parish School Board
LA
Reporting Special Tests & Provisions
2024-006: Timely Filing of the Federal Data Collection Cause: Delay from financial turnover and incomplete data documentation. Corrective Actions: Initiate year-end closeout schedule mid-May each year Implement internal deadline two months before Federal Programs deadline Timeline for Resolution: De...
2024-006: Timely Filing of the Federal Data Collection Cause: Delay from financial turnover and incomplete data documentation. Corrective Actions: Initiate year-end closeout schedule mid-May each year Implement internal deadline two months before Federal Programs deadline Timeline for Resolution: December 31, 2025 Responsible Positions: Chief Financial Officer - Nyesha Veal Executive Director of Grants Management - Debra Dean Comptroller - Jennifer Celestain Executive Direct of Finance Dejon Stewart
View Audit 366148
Finding 576211 (2024-007)
Significant Deficiency 2024
Resilience: Advocates for Ending Violence
MI
Equipment & Real Property Management
Finding 2024-007: Crime Victim Assistance Equipment Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommend...
Finding 2024-007: Crime Victim Assistance Equipment Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should perform a physical inventory of the property and reconcile the results with fixed asset records at least once every two years to help prevent loss, damage, or theft of the property. Action Taken: The Organization will update the standard operating procedure and has scheduled the physical inventory for September 2025 If the U.S. Department of Justice has questions regarding this plan, please call Megan Hennessey at (616) 494-1724. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.
View Audit 366127
Finding 576210 (2024-006)
Significant Deficiency 2024
Resilience: Advocates for Ending Violence
MI
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Finding 2024-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Septemb...
Finding 2024-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Executive Director is now reviewing the bank reconciliation and monitoring cash. The Organization will establish the necessary policies and procedures to require the documented review and approval of all indirect calculations, cash management requests for funds and performance reports on a monthly basis prior to submission with documented approval. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.
View Audit 366127
Finding 576209 (2024-005)
Material Weakness 2024
Resilience: Advocates for Ending Violence
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Sep...
Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish and maintain written internal control procedures that cover the required five components of internal control for each area of compliance for each of its federal programs. The Organization should educate all employees working with federal programs of the Organization’s procedures and monitor compliance with them. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. These policies will be reviewed and updated annually. Managers will be required to familiarize themselves with financial policies annually. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.
View Audit 366127
Finding 576195 (2024-001)
Significant Deficiency 2024
Medical Teams International
OR
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.403
USAID Foreign Assistance for Programs Oversees – Assistance Listing No. 98.001 Recommendation: Management should review its existing control structure and ensure that there are adequate processes and controls to ensure only expenditures incurred during the period of performance are booked to Federa...
USAID Foreign Assistance for Programs Oversees – Assistance Listing No. 98.001 Recommendation: Management should review its existing control structure and ensure that there are adequate processes and controls to ensure only expenditures incurred during the period of performance are booked to Federal programs and that the correct program codes are charged, based on the underlying supporting documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Training on the Federal awards regulations to be provided to the country office. In addition, adjustments will be made to the review structure of expenditure to ensure full compliance. Follow up of the implementation status will be carried out by HQ finance. Name(s) of the contact person(s) responsible for corrective action: Florence Ruona Planned completion date for corrective action plan: September 30, 2025
View Audit 366111 Questioned Costs: $1
Finding 576183 (2024-005)
Significant Deficiency 2024
The Young Men's Christian Association of Metropolitan Denver
CO
Questioned Costs Allowable Costs / Cost Principles
Controls over Payroll charged to Federal Awards Condition: The YMCA is responsible for ensuring that support for all federal expenditures including payroll charged to federal grants is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expendit...
Controls over Payroll charged to Federal Awards Condition: The YMCA is responsible for ensuring that support for all federal expenditures including payroll charged to federal grants is properly maintained. Criteria: Internal controls need to be sufficient to ensure that support for federal expenditures is available, including payroll records that agree to amounts charged to federal grants. Cause: The YMCA experienced turnover in the accounting department. Records were not maintained to support payroll costs charged to federal grants. Effect: When adequate support is not obtained and used to support the amount charged to the federal program or support by an after-the-fact review, there is a risk that unsupported or inaccurate costs are being charged to the federal program. Recommendation: We recommend proper control activities should be implemented to allow for a consistent, accurate, and allowable method to support distribution of personnel charges to federal programs. If management elects to continue to allocate personnel charged based on a budget estimate, the after-the-fact review should be properly documented. Views of Responsible Officials and Planned Corrective Action: The CFO, along with the financial team will impelment a process to perform timely review of salary expense charged to federal awards, and retain records by pay period as support for expenditures charged to federal awards.
View Audit 366102 Questioned Costs: $1
Finding 576182 (2024-003)
Material Weakness 2024
City of Scott City, Missouri
MO
Allowable Costs / Cost Principles Material Weakness Reporting
Management’s Response: The City understands the identified reconciliation concerns and continues to provide training with the City’s financial accounting system. Training to all personnel involved will continue to be provided. Reconciliation of bank balances will be improved and performed timely. ...
Management’s Response: The City understands the identified reconciliation concerns and continues to provide training with the City’s financial accounting system. Training to all personnel involved will continue to be provided. Reconciliation of bank balances will be improved and performed timely. Management’s Response: The City continues to make improvements with their reconciliation and reporting of payroll and all payroll related liability accounts. The City has continued communications with the financial accounting software provider to better understand the payable voucher process and the appropriate reconciliation procedures necessary with the financial accounting software. Training to all personnel involved will continue to be provided.
View Audit 366093
Finding 576175 (2024-003)
Significant Deficiency 2024
Moses Lake School District No. 161
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action ...
Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges this finding and has taken steps to address all time-and-effort documentation issues. New procedures are now in place, including formal time-and-effort tracking using the appropriate method—semiannual or monthly—based on program guidelines and funding structure. The District has also implemented a policy that requires all journal entries to include supporting documentation. Each journal entry is reviewed and approved by multiple staff, including Business Office staff and program directors, before posting. These safeguards will ensure accountability, prevent future exceptions, and maintain public trust. Anticipated date to complete the corrective action: August 31, 2025
View Audit 366085 Questioned Costs: $1
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