Corrective Action Plans

Finding 449771 (2022-018)

Significant Deficiency 2022

State of Utah

UT

Subrecipient Monitoring Eligibility

Initial Eligibility Determination Not Documented for 3 SubrecipientsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC management will review standard policy and procedures with its Grant Management Team to provide training and make any necessary ad...

Initial Eligibility Determination Not Documented for 3 SubrecipientsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC management will review standard policy and procedures with its Grant Management Team to provide training and make any necessary adjustments to ensure compliance with subrecipient eligibility determinations. The UOVC Grant Management Team, in alliance with the Federal Fund Financial Manager, will meet to discuss and determine a review process to ensure compliance of documentation.Contact Person: Tallie Viteri, UOVC Asst. Director, Assistance Grant Program Mgr., 801-300-6605Dale Oyler, UOVC VOCA Program Manager, 801-333-3521Moriah Pease, UOVC VAWA & SASP Program Manager, 801-793-8264Anticipated Correction Date: June 30, 2023 (New Grant Awards will take place July 2023)

View Audit 313334

Finding 449770 (2022-017)

Significant Deficiency 2022

State of Utah

UT

Reporting Subrecipient Monitoring

Three SF-425 Quarterly Reports Not Reviewed for Accuracy Prior to SubmissionState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceFinancial Manager perform an independent review on all the SF-425 reports to ensure the information agrees to accounting record...

Three SF-425 Quarterly Reports Not Reviewed for Accuracy Prior to SubmissionState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceFinancial Manager perform an independent review on all the SF-425 reports to ensure the information agrees to accounting records. This will include supporting documentation from FINET and any worksheets used to help with calculations to ensure accuracy in correcting this finding.Contact Person: Mark Petersen, UOVC Financial Manager, 801-793-8264Connie Wettlaufer, UOVC Admin. Asst., 801-238-2371Madi Radcliff, UOVC Prog. Support Specialist, 801-238-2370Gary Scheller, UOVC Director, 801-277-9375Anticipated Correction Date: November 1, 2022

View Audit 313334

Finding 449769 (2022-016)

Significant Deficiency 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Reporting § 200.303

FFATA Award Information Not Submitted for UOVC?s 2020 Award & Inaccurate Information Submitted for 5 of UOVC?s 2019 SubawardsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC will follow the Audit recommendation by entering the final award informat...

FFATA Award Information Not Submitted for UOVC?s 2020 Award & Inaccurate Information Submitted for 5 of UOVC?s 2019 SubawardsState Agency: Commission on Criminal and Juvenile JusticeFederal Program: Crime Victim AssistanceUOVC will follow the Audit recommendation by entering the final award information into the FSRS website rather than preliminary information. This will be done timely and according to policy. The UOVC Grant Management Team, in alliance with the Federal Fund Financial Manager, will meet to discuss and determine the best way to implement a review process to ensure compliance and accuracy in correcting this audit finding.Contact Person: Tallie Viteri, UOVC Asst. Director, Assistance Grant Program Mgr., 801-300-6605Gary Scheller, UOVC Director, 801-227-9375Mark Peterson, UOVC Financial Manager II, 801-793-8264Anticipated Correction Date: June 30, 2023 (New Grant awards will take place July 2023)

View Audit 313334 Questioned Costs: $1

Finding 449768 (2022-004)

Material Weakness 2022

State of Utah

UT

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management § 200.303

Food Commodity Shipments, Disbursements, and Inventory Not TrackedState Agency: Utah State Board of EducationFederal Program: Emergency Food Assistance Program (Food Commodities)?State agencies, sub distributing agencies, and eligible recipient agencies must maintain records to document the receipt...

Food Commodity Shipments, Disbursements, and Inventory Not TrackedState Agency: Utah State Board of EducationFederal Program: Emergency Food Assistance Program (Food Commodities)?State agencies, sub distributing agencies, and eligible recipient agencies must maintain records to document the receipt, disposal, and inventory of commodities received under this part that they, in turn, distribute to eligible recipient agencies. (7 CFR 251.10(a)(1)? Therefore, as the distributing agency, the USBE Child Nutrition Program (CNP), shares responsibility for accountability of commodities the state of Utah receives as part of The Emergency Food Assistance Program (TEFAP) with the Utah Food Bank (UFB)?the sub distributing agency. The collaborative relationship between CNP and UFB, and maintenance of sufficient records, resulted in resolution of the initial differences calculated as part of the audit.As required by 7 CFR 251.10(e), CNP monitors the operation of TEFAP, including performance of required annual reviews of recipients, and of physical inventory. In addition to the monitoring procedures currently in place, CNP will enact a policy to reconcile book inventories of donated foods at least annually as required by 7 CFR 250.12(b).Contact Person(s):Michelle Martin, USBE Program Development Coordinator, 801-538-7687Melissa Cowder, USBE Food Distribution Specialist, 801-538-7697Anticipated Correction Date: USBE will develop a policy by September 30, 2022, that will outline procedures to reconcile book inventories of donated foods annually. Reconciliation will be based on the federal fiscal year.

View Audit 313334 Questioned Costs: $1

Finding 449757 (2022-001)

None 2022

Mainehealth

ME

Reporting

MaineHealth ServicesCorrective Action PlanFor the Year Ended September 30, 2022Finding 2022-001ConditionDuring compliance testing, it was determined that the Satisfaction Surveys and Year End Report were not submitted within the noted time frame.Corrective Action PlanCorrective Action Planned: Sati...

MaineHealth ServicesCorrective Action PlanFor the Year Ended September 30, 2022Finding 2022-001ConditionDuring compliance testing, it was determined that the Satisfaction Surveys and Year End Report were not submitted within the noted time frame.Corrective Action PlanCorrective Action Planned: Satisfaction Survey reports are included as part of the Year End Report for this contract. When internal quality control of Satisfaction Survey data identified significant variance from previous years, this led to investigation of the data collection and reporting process to identify and resolve the error. Upon clarifying the source of the error, changes were required to our database to correct it. At this time, these changes have been made and reporting of this data is accurate. Future Satisfaction Survey data will be accurate and ready for reporting.The annual process will continue as structured: Program Manager ensures surveys are mailed in March/April to individuals served the previous calendar year. Returned surveys are entered in our data system by the Data & Intake Specialist through August. In September, the Program Manager reviews and calculates the data into a one-page report, for submission with the other annual report data, to be ready for November 30 submission.Name(s) of Contact Person(s) Responsible for Corrective Action: Jennifer Kimble, Director - Vocational Services Director; Stephanie Desrochers, Program Manager.Anticipated Completion Date: Completed June 6, 2023.

View Audit 313330

Finding 449756 (2022-001)

Material Weakness 2022

City of Long Beach

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all...

Program: HOME Investment Partnership Program (HOME)Finding: 2022-001Contact Person: April ApodacaFinancial Services OfficerDevelopment Services DepartmentPhone: (562) 570-6611Email: april.apodaca@longbeach.govPlanned Actions:The Development Services Department (Department) will securely file all HOME monitoring documents and ensure it is accessible to multiple staff. As of June 27, 2023, thirteen of the fifteen non-compliant samples have been secured and communication has been sent to retrieve the remaining two from the developers. The final two samples are due on July 21, 2023, and we fully expect to show compliance documentation by that date. If the documents are not received by the due date, the Department will continue to communicate with the developers by telephone, mail, and email to provide second and third notices. If no response is submitted by the third notice (August 7, 2023) the Department will escalate the matter to the City Attorney?s Office to formally begin taking action for non-compliance

View Audit 313326 Questioned Costs: $1

Finding 449700 (2022-001)

None 2022

Mriglobal

MO

Allowable Costs / Cost Principles

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and TreasurerAnticipated Completion Date: N/ACorrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor?s secur...

Personnel Responsible for Correction Action: Martin J. Nevshemal, Vice President, CFO, and TreasurerAnticipated Completion Date: N/ACorrective Action Plan: Due to the classified nature of these contracts, no corrective action can take place because of the restrictions enforced by the sponsor?s security requirements. While examination of financial mechanics related to these contracts could be performed, there is no ability, due to the classified nature of the work, for the auditors to examine the terms of the contract, specification of deliverables, required reports and equipment, explicitly unallowable costs, or other special contract limits.In the Report on Compliance for the Major Federal Program and Report on Internal Control Over Compliance, the Independent Auditor?s Report notes that MRIGlobal complied, in all material respects, with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on its major federal program for the year ended September 30, 2022, for the non-classified contracts that were subject to audit. MRIGlobal applies the same level of internal controls and discipline over compliance for its classified contracts as it does for all other contracts and is confident that the compliance noted in the audit of the non-classified contracts extends to the classified contracts. It should also be noted that the classified contracts are subject to audit by the sponsor.

View Audit 313306

Finding 449498 (2022-005)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare...

2022-005 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports are submitted timely, and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Office of Budget and Finance in conjunction with the Executive?s office of Government Reform and Strategic Initiative have partnered to establish best practice procedures surrounding the compilation, review and approval of the Coronavirus State and Local Fiscal Recovery Reporting to ensure reports are reviewed for accuracy, approved and submitted timely.Name(s) of the contact person(s) responsible for corrective action: Elisabeth Sachs and Rebecca LangPlanned completion date for corrective action plan: 4/1/2023

View Audit 313273

Finding 449497 (2022-008)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

2022-008 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimburse...

2022-008 COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: The Office of Budget and Finance in conjunction with the Executive?s office of Government Reform and Strategic Initiative will review all employee files to ensure that an effort attestation exists, or that the employee is properly trained on the importance of effort reporting through a timesheet as a chargeback mechanism.Name(s) of the contact person(s) responsible for corrective action: Elisabeth Sachs and Rebecca LangPlanned completion date for corrective action plan: 7/1/2023

View Audit 313273 Questioned Costs: $1

Finding 449495 (2022-007)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

2022-007 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can sub...

2022-007 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Baltimore County DHCD follows Baltimore County?s general payroll policies and procedures. DHCD allocates time and attendance based on a preset budgeted formula and monitors the staff?s time and attendance through biweekly timesheet prepared by the staff members and approved by unit managers and the review of payroll register. Baltimore is County is discontinuing the use of current payroll system CGI Advantage and will be migrating to Workday system which has more robust features and capabilities to capture time and attendance.Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 7/1/2023

View Audit 313273 Questioned Costs: $1

Finding 449494 (2022-004)

Material Weakness 2022

Baltimore County, Maryland

MD

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are r...

2022-004 COVID-19-Emergency Rental Assistance ? Assistance Listing No. 21.023Recommendation: We recommend that management review their policies and procedures to ensure that all monthly and quarterly reports showing timely submission and the supporting documentation used to prepare the reports are retained for audit purposes.Explanation of disagreement with audit finding: DHCD possesses and utilized supporting documentation to prepare the required reports. However, DHCD was provided 24 hours to submit this information while the primary contributing staff was on scheduled leave and unreachable. DHCD disagrees with the statement about monthly and quarterly reports not being submitted timely. All required reports were submitted on-time and in accordance with current Treasury guidance at the time of submission. DHCD cannot ascertain the veracity of this statement about lack of supporting documentation because it was not provided the data points the auditors used to make their determination. Fully reconciled final documentation of ERA1 Participant Household Data Report was given to the Auditors. However, this data would not have matched earlier submissions to Treasury. Treasury requested full revisions because their staff became aware of many structural reporting problems were experienced by recipients while completing the reporting actions. Entries timed out, sometimes disappeared, sometimes double counted, and the database had no ability to allow for corrections once identified. For this reason, Treasury?s final reporting requirements for closeout had the option for jurisdictions to disregard all prior entries and submit a reconciled version of the households assisted and all related expenditures. This final data report was provided in this audit yet it does not match the initial submissions for the reasons stated. Because the Auditors did not afford DHCD the time to review their ?findings?, DHCD cannot ascertain the level of agreement with the statement.Action taken in response to finding: Not applicable, see above.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Not applicable, see above.

View Audit 313273

Finding 449487 (2022-001)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Reporting § 200.303 § 200.502

2022-001 WIOA Cluster ? Assistance Listing No. 17.258/.259/.278COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Aging Cluster ? Assistance Listing No. 93.044/.045/.053Recommendation: We recommend that the County improve its SEFA compilation process to ensure ...

2022-001 WIOA Cluster ? Assistance Listing No. 17.258/.259/.278COVID-19-Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027Aging Cluster ? Assistance Listing No. 93.044/.045/.053Recommendation: We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County?s SEFA are complete and accurate. Procedures and controls should include a process to identify programs that are new to the County and ensure they are properly reported on the SEFA.We further recommend that County?s Office of Budget and Finance (OBF) work with the County?s agencies and departments to review and update their SEFA review and confirmation procedures to ensure that expenditure information they submit to OBF is accurate, that it includes all programs expended, and ties to detail expenditure transactions in the County?s accounting system. They should also review and enhance procedures and controls to ensure that subrecipient payments are accurately reported.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: On July 1, 2022, Baltimore County deployed Workday Financials, as a replacement for the legacy ERP system, known as CGI Advantage. The Workday system is configured in a way that silos all Federal grants or portions of grants into one fund for reporting purposes. This new configuration captures all award information including CFDA number, Grantor, and Federal/State Grant Number is captured. Additionally, all subrecipients are managed through a Supplier Contract and are categorized as such. This system implementation will ensure accurate and efficient reporting as it related to the SEFA compilation and Subrecipient reporting.Furthermore, DEWD will provide OBF the reports and cost pools to support grant draws on a quarterly basis to assist OBF in the preparation of the Schedule of Expenditures of Federal Awards. DEWD will prepare grant closeout expenditure adjustments (journal entries) on a timely basis. DEWD reviews expenditures to ensure grant eligibility and proper posting to the correct grant. On a quarterly basis, DEWD performs a reconciliation of grant expenditures during preparation of the grant draw reports. OBF will not certify any quarterly cash draws that do not tie back into the general ledger.Name(s) of the contact person(s) responsible for corrective action: Robert Preston, Leonard Howie, Angelique Pefinis-Newport, Terry HickeyPlanned completion date for corrective action plan: 8/1/2023

View Audit 313273

Finding 449483 (2022-003)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was ...

2022-003 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County review and enhance their procedures to ensure that all required reports are submitted accurately and timely.Explanation of disagreement with audit finding: DHCD is aware that the CAPER was submitted late. However, DHCD was in continuous communication with HUD about the submission and HUD regularly states to all its grantees that there is no sanction or penalty imposed for a late CAPER submission. It is important to note that HUD understood the need for the extension due to the extreme stress placed upon local jurisdictions implementing the various COVID housing-related grants and the set up and reporting deadlines for those projects that would have real sanctions with loss of funds if not met.Action taken in response to finding: Non taken. Action Plan was submitted.Name(s) of the contact person(s) responsible for corrective action: Colleen MahonyPlanned completion date for corrective action plan: Completed ? May 2022.

View Audit 313273

Finding 449482 (2022-006)

Significant Deficiency 2022

Baltimore County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

2022-006 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substanti...

2022-006 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: The County should reevaluate its current process, implement proper controls, and perform additional training over time and effort reporting. The County should not seek federal reimbursement unless it can substantiate that the time and effort was dedicated to the federal program.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: DHCD follows Baltimore County?s general payroll policies and procedures. DHCD allocates time and attendance based on a preset budgeted formula and monitors the staff?s time and attendance through biweekly timesheet prepared by the staff members and approved by unit managers and the review of payroll register. Baltimore County is discontinuing the use of current payroll system CGI Advantage and will be migrating to Workday system which has more robust features and capabilities to capture time and attendance.Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 7/1/2023

View Audit 313273 Questioned Costs: $1

Finding 449481 (2022-002)

Material Weakness 2022

Baltimore County, Maryland

MD

Subrecipient Monitoring HUD Housing Programs Material Weakness

2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required sub...

2022-002 CDBG Entitlement Grant Cluster ? Assistance Listing No. 14.218Recommendation: We recommend the County develop internal controls and procedures to ensure that FFATA reporting requirements are met. We further recommend the County develop controls and procedures to ensure that all required subawards are reported accurately and timely to FSRS no later than the end of the month following the month of issuance. We also recommend the County develop internal controls and procedures to ensure the PR29-Cash on Hand reporting requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Due to the volume of the work involved to deploy millions of dollars to mitigate the adverse effect of Covid19 on housing stability we have missed and yet to file the requirement of FFTA reporting. DHCD intend to have these requirements remedied and corrected..Name(s) of the contact person(s) responsible for corrective action: Amir AssadiPlanned completion date for corrective action plan: 6/30/2024

View Audit 313273

Finding 447682 (2022-001)

Significant Deficiency 2022

Town of Rutland, Massachusetts

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

September 14, 2023This is a corrective action plan in response to the audit finding on our FY2022 Single Audit (2022-001) provided to the Town of Rutland on 8/29/2023.Planned Corrective ActionDuring FY2022 and FY2023 there were significant changes to staffing in the Town Administrator and Town Accou...

September 14, 2023This is a corrective action plan in response to the audit finding on our FY2022 Single Audit (2022-001) provided to the Town of Rutland on 8/29/2023.Planned Corrective ActionDuring FY2022 and FY2023 there were significant changes to staffing in the Town Administrator and Town Accountants offices. The project to create formalized written policies and procedures that are required under the Uniform Guidance was not completed. The Town has draft policy and procedures established that will be adopted by the Board of Selectmen and will be implemented for fiscal year 2024.Contact person and Completion dateThe Town Administrators office will be facilitating the implementation of the new policy and procedures that will bring us into compliance with the Uniform Guidance for FY2024. The contact information for his office is as follows:Austin Cyganiewicz, Town Admin. ? acyganiewicz@townofrutland.org 508-886-4100 ext. 1000Tomeca Murphy, Executive Asst to TA & BOS ? tmurphy@townofrutland.org 508-886-4100 ext. 2001

View Audit 313217

Finding 447653 (2022-001)

Significant Deficiency 2022

Kennard Independent School District

TX

Internal Control / Segregation of Duties

2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use to assurethat compensating controls are utilized to provide assurance that assets are safeguarded and transactions are proper andrecorded in a timely manner.

View Audit 313202

Finding 447652 (2022-001)

Significant Deficiency 2022

The Greater Ridgewood Youth Council, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

GRYC acknowledges and agrees with the finding and is in the process of developing procedures toensure compliance with grant/contract provisions and will start implementing this recommendationfor the year ended June 30, 2024.

View Audit 313201

Finding 447651 (2022-002)

Significant Deficiency 2022

The Greater Ridgewood Youth Council, Inc.

NY

Reporting § 200.302

GRYC acknowledges and agrees with the finding and is in process of reviewing and analyzing allcontracts and amendments to ensure that the SEFA includes all federally awarded programs. GRYCwill start implementing this recommendation during the year ended June 30, 2023, and plans to filethe 2023 Unifo...

GRYC acknowledges and agrees with the finding and is in process of reviewing and analyzing allcontracts and amendments to ensure that the SEFA includes all federally awarded programs. GRYCwill start implementing this recommendation during the year ended June 30, 2023, and plans to filethe 2023 Uniform Guidance report timely.

View Audit 313201

Finding 447649 (2022-001)

Significant Deficiency 2022

Oakwood Independent School District

TX

Internal Control / Segregation of Duties

2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely ma...

2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner.

View Audit 313200

Finding 447620 (2022-002)

None 2022

Goodrich Isd

TX

2022-02 - Formal Policies on Federal AwardsThe District will formally adopt federal grant guidelines.

View Audit 313190

Finding 447619 (2022-001)

Significant Deficiency 2022

Goodrich Isd

TX

Internal Control / Segregation of Duties

2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use toassure that compensating controls are being utilized to provide assurance that assets are safeguarded andtransactions are proper and recorded in a timely mann...

2022-01 - Segregation of DutiesDistrict management and the board will continue to monitor the internal accounting control procedures in use toassure that compensating controls are being utilized to provide assurance that assets are safeguarded andtransactions are proper and recorded in a timely manner.

View Audit 313190

Finding 447604 (2022-002)

Material Weakness 2022

Southeast Arkansas Community Action Corporation

AR

Reporting Internal Control / Segregation of Duties

Southeast Arkansas Community Action Corporation has hired a new accounting staff, finance director, and executive director. These members of our staff were hired in the latter part of 2021 and early part of 2022. This staff is dedicated to financial clarity and is working diligently to move toward e...

Southeast Arkansas Community Action Corporation has hired a new accounting staff, finance director, and executive director. These members of our staff were hired in the latter part of 2021 and early part of 2022. This staff is dedicated to financial clarity and is working diligently to move toward ensuring accounting procedures that need to be completed on a recurring basis are done based on G.A.A.P. The staff will also be working closely with the auditor. The accounting staff and finance director will attend training in August 2023

View Audit 313186

Finding 447603 (2022-001)

Material Weakness 2022

Southeast Arkansas Community Action Corporation

AR

In August 2021, the accounting staff started reconciling the past and current bank statements to bring them to an appropriate level of oversight. All bank accounts are currently being reconciled and reviewed on a monthly basis.

View Audit 313186

Finding 447602 (2022-004)

None 2022

Oswego County Opportunities, Inc.

NY

Internal Control / Segregation of Duties Reporting

Corrective Action Plan: The Executive Director and Senior Director of Finance will ? develop an internal audit plan for 2023 and continue to perform audits on the identified items. We will review and update the existing procedure to provide the flexibility needed to manage during periods of turnover...

Corrective Action Plan: The Executive Director and Senior Director of Finance will ? develop an internal audit plan for 2023 and continue to perform audits on the identified items. We will review and update the existing procedure to provide the flexibility needed to manage during periods of turnover and transition. We will continue to engage the team to ensure the findings are discussed and retraining/coaching provided.Anticipated Completion Date of Corrective Action Plan: Audits Schedule in place by July 2023 ME.

View Audit 313185

Corrective Action Plans

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