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Corrective Action Plans

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Galena Unit School District #120
IL
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210
Galena Unit School District #120
IL
This is a result of the district bond issuance and the delay in the PK-8 construction project paired with the property tax distribution. The district has increased the District Treasurer's bond and expenditures of the construction project have brought us below the threshold for the bonding requireme...
This is a result of the district bond issuance and the delay in the PK-8 construction project paired with the property tax distribution. The district has increased the District Treasurer's bond and expenditures of the construction project have brought us below the threshold for the bonding requirement. See the full Corrective Action Plan included with the reporting package.
View Audit 30210
Galena Unit School District #120
IL
Special Tests & Provisions
The district will code architect fees related to the PK-8 construction project as capital outlay vs. purchased services. Tech expenses will be shifted from the 2900 account to the 2660. Under the new lease standards the total amount of the lease will need to be recorded as principle and interest in ...
The district will code architect fees related to the PK-8 construction project as capital outlay vs. purchased services. Tech expenses will be shifted from the 2900 account to the 2660. Under the new lease standards the total amount of the lease will need to be recorded as principle and interest in fund 40 instead of a purchased service. Tort fund expenditures of insurance and risk management items will change the account code in the future. See the full Corrective Action Plan included with the reporting package.
View Audit 30210
Galena Unit School District #120
IL
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210
Galena Unit School District #120
IL
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210
Galena Unit School District #120
IL
Questioned Costs
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210 Questioned Costs: $1
Galena Unit School District #120
IL
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210
Galena Unit School District #120
IL
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210
Galena Unit School District #120
IL
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite aut...
The District hired a new bookkeeper in September of 2021, and in the transition the first quarter expenditure reports were not done on time. Since she has taken on the role officially, every subsequent quarter has been filed correctly within the timeline for both FY22 and FY23. A calendar invite automatically generates and is sent to the superintendent and bookkeeper. See full Corrective Action Plan included with the reporting package.
View Audit 30210
Finding 34377 (2022-001)
Material Weakness 2022
Michigan Barber School
MI
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
FINDING 2022-001-Late Notification to NSLDS
FINDING 2022-001-Late Notification to NSLDS
View Audit 35710
Finding 34376 (2022-002)
Significant Deficiency 2022
County of Bristol, Masaachusetts
MA
Subrecipient Monitoring Internal Control / Segregation of Duties
Finding No. 2022-002 Program: U.S. DEPARTMENT OF TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF) ? ASSISTANCE LISTING # 21.027; SLFRP4044 Auditor?s recommendation: We recommend the County formalize internal control policies and procedures, inclusive of a robust subrecipi...
Finding No. 2022-002 Program: U.S. DEPARTMENT OF TREASURY CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (CSLFRF) ? ASSISTANCE LISTING # 21.027; SLFRP4044 Auditor?s recommendation: We recommend the County formalize internal control policies and procedures, inclusive of a robust subrecipient monitoring program., While the use of third-party consultants may be useful in the administration of a program of this size and nature, it is important to ensure the processes and documentation thereof, ensure the oversight and actions taken by the County are fully documented throughout the process. Moreover, the County should ensure that implemented policies and procedures ensure that all documentation is ultimately maintained by the County. The Uniform Guidance continues to highlight the importance and requirement for grantees to maintain internal control policies and procedures surrounding the compliance and administration of federal grants, focusing on clearly defining the key components (control environment, risk assessment, control activities, information and communication, monitoring). We recommend the County review and update current policies and procedures manuals to ensure all federal programs? internal control over compliance and central monitoring and reporting thereof is being met. Action Taken: The County implemented a plan associated with the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) to distribute funds to subrecipient communities located in Bristol County. The first expenditures associated with the program began in January 2022. Due to initial incomplete and change in guidance related to the CSLFRF, the County attempted to implement procedures associated with the program. Those procedures changed as the guidance changed. Now that the Final Rules of the CSLFRF have been determined, the County has developed a formalized internal control policy and procedures, including a robust subrecipient monitoring program. The procedures include control environment, risk assessment, control activities, and information and communication monitoring. As part of the procedure, the County insures that all documentation associated with subrecipient grants are maintained by the County. Attached hereto is the current subrecipient policies and procedures.
View Audit 35709
Finding 34373 (2022-002)
Significant Deficiency 2022
Gaston County
NC
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documenta...
Finding: 2022-002 Name of Contact Person: Angela Karchmer, Social Services Director Criteria: In accordance with the Division of Social Services Fiscal Manual, management should have an adequate system of internal control procedures in place to ensure that daysheet entries are supported by documentation in case record files. Recommendation: Require the County Program Directors to implement procedures to ensure that daysheets are properly supported by documentation of time charged to each program. Corrective Action/Management?s Response: Management concurs with this finding and will adhere to the Corrective Action Plan in this audit report. The County has implemented the following process: Daysheet/Documentation Reviews: ? QA are conducting random checks bi-weekly to ensure daysheets and documentation are coded correctly. ? QA maintains a log of all audits completed. ? Audit results are sent to supervisors and social workers for review of the findings. If errors are found, discussion takes place regarding how to correct errors. ? Supervisors conduct random checks of daysheets and discuss finding during supervision. ? All new staff are required within 30 days to watch the state webinar on daysheet entry and take a quiz to insure comprehension. ? Daysheet trainings are conducted twice a year for all staff. Proposed Completion Date: Management and the Board will implement the above procedures immediately. 182
View Audit 35186 Questioned Costs: $1
Finding 34372 (2022-001)
Significant Deficiency 2022
Success for All Foundation, INC
MD
Internal Control / Segregation of Duties
The Organization agrees with the finding. Management?s current accounting software ?Great Plains? does not provide the capability of not allowing one from creating and posting their own journal entries. Management is presently looking at new software that will have this feature in place.
The Organization agrees with the finding. Management?s current accounting software ?Great Plains? does not provide the capability of not allowing one from creating and posting their own journal entries. Management is presently looking at new software that will have this feature in place.
View Audit 33937
Finding 34369 (2022-001)
Significant Deficiency 2022
Whitfield County Board of Education
GA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404
FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Im...
FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020) Questioned Costs: $129,375.00 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Whitfield County School District does not concur with the finding; therefore, no corrective action is necessary. Estimated Completion Date: The expense was approved and paid in the fiscal year 2022. Contact Person: Kelly Coon Telephone: 706-217-6704 Email: Kelly.coon@wcsga.net
View Audit 33934 Questioned Costs: $1
Finding 34368 (2022-002)
Significant Deficiency 2022
Upham's Corner Health Committee, Inc.
MA
Internal Control / Segregation of Duties
Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approve...
Recommendation - Implement proper training for all health center staff who have the responsibility of applying the sliding fee discounts and charging patients. Additionally, establish and maintain proper controls so that sliding fee discounts applied to eligible patient accounts are properly approved by an appropriate level of the Committee's management. Action Taken - The Committee?s management acknowledges this matter and has taken action to reimburse affected patient(s). Additionally, the Committee has implemented enhanced training for its employees to mitigate the risk of these errors occurring prospectively.
View Audit 32756
Finding 34367 (2022-002)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
2022-002 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, management identified a faulty calculation in its APR Spreadsheet and corrected t...
2022-002 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, management identified a faulty calculation in its APR Spreadsheet and corrected the error. As a result of the correction, the total leverage on the APR spreadsheet and summary APR report filed with the U.S. Department of Education will be amended on May 1st, 2023. Management intends to resolve the problem in the future by taking the following additional actions: 1) future APR reports will be based upon the corrected spreadsheet, which has corrected summing error. 2) The sums of the APR spreadsheet will be checked by two parties before submission, to confirm accuracy?the parties will include the party preparing the report and the Accounting Manager responsible for accounting for credit enhancement grants.
View Audit 32168
Finding 34366 (2022-001)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
2022-001 Internal Control over Compliance and Compliance with Special Tests and Provisions Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: First quarter 2023 Corrective Action: Management takes the provisions of the grant agreement very seriously and has ...
2022-001 Internal Control over Compliance and Compliance with Special Tests and Provisions Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: First quarter 2023 Corrective Action: Management takes the provisions of the grant agreement very seriously and has procedures in place to address the prevention of commingling federal funds with private funds. The current condition regarding the commingling of funds was unintentional. Management distributed funds to an escrow agent using both federal and private funds. These funds were deposited into one account as reserved funds to support a credit enhancement transaction. The funds were separated into two sub-accounts to maintain the division of federal versus private funds. The account was a certificate of deposit account. On December 29, 2022 the certificate of deposit matured. Without management?s instruction, the escrow agent decided not to reinvest the funds according to the agreed upon policy and instead erroneously deposited the cash into one federal cash account. As soon as management became aware that the funds were commingled approximately a month later, the private funds were transferred from the federal account into a private account. Management utilizes general ledger accounts to display the separation of federal and private funds. On an ongoing basis, management reviews all cash accounts to ensure funds are not commingled. Monthly, management reviews the balance sheet to manage our cash activity and quarterly, reviews reports that present the separation of the cash groupings.
View Audit 32168
Finding 34365 (2022-001)
Significant Deficiency 2022
Building Hope Finance (formerly Building Hope... A Charter School Fac
DC
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
2022-001 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, Management identified a faulty calculation in its APR Spreadsheet and corrected t...
2022-001 Internal Control over Compliance and Compliance with Reporting Contact: Robin Odland Title: President Phone Number: 202-457-1989 Estimated Completion Date: Second quarter 2023 Corrective Action: In April 2023, Management identified a faulty calculation in its APR Spreadsheet and corrected the error. As a result of the correction, the total leverage on the APR spreadsheet and summary APR report filed with the U.S. Department of Education will be amended on May 1st, 2023. Management intends to resolve the problem in the future by taking the following additional actions: 1) future APR reports will be based upon the corrected spreadsheet, which has corrected summing error. 2) The sums of the APR spreadsheet will be checked by two parties before submission, to confirm accuracy?the parties will include the party preparing the report and the Accounting manager responsible for accounting for credit enhancement grants.
View Audit 32166
Finding 34360 (2022-006)
Significant Deficiency 2022
East Orange Board of Education
NJ
All staff appointments covered by grant funds will be listed under a separate resolution.
All staff appointments covered by grant funds will be listed under a separate resolution.
View Audit 24198
Housing Authority of the City of Frederick
MD
Reporting
FINDING 2022-002 MANAGEMENT?S CORRECTIVE ACTION PLAN Due to Covid the scheduling of Audits has been much later than previous years. The Authority will be returning to the previous audit schedule to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the Author...
FINDING 2022-002 MANAGEMENT?S CORRECTIVE ACTION PLAN Due to Covid the scheduling of Audits has been much later than previous years. The Authority will be returning to the previous audit schedule to ensure timely filing of the audit with the Federal Audit Clearinghouse. Specifically, the Authority will have information available and to the independent auditor by July 2023. These recommendations will be implemented for the March 31, 2023 year end. These correction action plans were developed by E. Kevin Lollar, Executive Director and Barbara Hood, Director of Finance.
View Audit 24019
Finding 34347 (2022-006)
Significant Deficiency 2022
St David Unified School District No. 21
AZ
Cash Management Internal Control / Segregation of Duties Reporting § 200.303
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Repeat Finding: Yes ? 2021-004 Typ...
Federal Agency: U.S. Department of Agriculture Federal Program: Child Nutrition Cluster Assistance Listing Number: 10.555 and 10.559 Pass through Agency: Arizona Department of Education Pass Through Number: 7AZ300AZ3 Award Period: July 1, 2021 through June 30, 2022 Repeat Finding: Yes ? 2021-004 Type of Finding: Significant deficiency in internal controls over compliance and immaterial matter of noncompliance 2022-006 Condition: The District did not maintain documentation to support proper review and approval of the monthly meal reimbursement claims. Criteria or Specific Requirement: CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with cash management compliance requirements. The District should have internal controls designed to ensure compliance with those provisions. Context: For four of four monthly meal reimbursement claims tested. Corrective Action Plan: The District will retain documentation in future years to show that monthly claims summaries are reviewed. Anticipated Completion Date: June 30, 2023 Name of Contact Person: Pam Bradford, Interim Business Manager
View Audit 24196
Aroostook Area Agency on Aging INC
ME
Allowable Costs / Cost Principles Cash Management
Finding 2022-003: Accuracy of Data Condition During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Corrective Action Plan Corrective Action Planned: The Agency, effective October 1, 2022, calculates wages to all programs as a pe...
Finding 2022-003: Accuracy of Data Condition During compliance testing, it was identified that expense allocations related to payroll were not adequately supported. Corrective Action Plan Corrective Action Planned: The Agency, effective October 1, 2022, calculates wages to all programs as a percentage. These percentages are used in the development of the budget and shared with the human resources for bi-weekly payroll. Employees paid out of multiple funds are now delineated in a spreadsheet by the Finance Director pursuant to a new standard operating procedure. The Staff Accountant enters the monthly recurring adjustment for wages. If Agency budgets are amended and wages adjusted during the fiscal year, the board in coordination with the Executive Director will notify the Finance Department. The Finance Director will then create a new recurring entry, and any adjustments, for recording for the Staff Accountant. Name of Contact Person Responsible for Corrective Action: Clint Deschene, Director Finance Anticipated Completion Date: March 2023
View Audit 29031
Aroostook Area Agency on Aging INC
ME
Allowable Costs / Cost Principles Cash Management
Finding 2022-002: Unallowable Costs Condition The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Corrective Action Plan Corrective Action Planned: In January 2022 the Agency was deemed tax...
Finding 2022-002: Unallowable Costs Condition The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Corrective Action Plan Corrective Action Planned: In January 2022 the Agency was deemed tax exempt for State Sales Tax. The new Finance Director has already met with the Executive Director and Leadership concerning this finding. Purchasing is working to eliminate reimbursements of taxed purchases and creating agency accounts with vendors for these orders. The Agency is also updating all internal procedures and leadership is being trained to prevent further occurrences. Name of Contact Person Responsible for Corrective Action: Clint Deschene, Director Finance Anticipated Completion Date: March 2023
View Audit 29031
Finding 34336 (2022-001)
Material Weakness 2022
Eastern Nebraska Human Services Agency
NE
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the fe...
Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Agency selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in the Agency?s Period 2 submission, the reported patient service revenue amounts were not reduced by bad debts, as required by the terms and conditions of the federal award. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, the Agency incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, the Agency would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Nancy Chase, Chief Financial Officer
View Audit 36345
Finding 34327 (2022-005)
Material Weakness 2022
East Noble School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective A...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal Controls: When preparing and submitting reports for ESSER the Deputy Treasurer, Chief Finance & Operations Officer, and Assistant Superintendent will work together to compile the required information and sign the documents used for reporting. The Chief Finance & Operations Officer will review before the Assistant Superintendent submits the final report. Once the report is submitted it will be printed off, signed by the appropriate parties, and kept on file for review. Anticipated Completion Date: April 2023
View Audit 33462
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