Corrective Action Plans

Finding 33737 (2022-004)

Significant Deficiency 2022

NE

Questioned Costs Subrecipient Monitoring

The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance and Superintendent will work with the Director of Federal Programs to ensure compliance monitoring is in place wh...

The Crete Public Schools District No. 2 Board of Education continually evaluates the distribution of duties to employees and closely monitors finances. The Executive Director of Finance and Superintendent will work with the Director of Federal Programs to ensure compliance monitoring is in place when using federal funds for construction related projects.

View Audit 32710 Questioned Costs: $1

Finding 33736 (2022-002)

None 2022

Fulton Gardens II Corporation

TX

Reporting

Audit Finding 2022-002: Cash will be transferred from the operating account into the tenant security deposit account in an amount sufficient to cover the tenant security deposit liability.

View Audit 33347

Finding 33735 (2022-001)

None 2022

Fulton Gardens II Corporation

TX

HUD Housing Programs Reporting

Audit Finding 2022-001 Cash will be transferred from the operating account to the reserve for replacement account to replenish the $6,000 withdrawn without prior HUD approval.

View Audit 33347

Finding 33730 (2022-002)

Material Weakness 2022

Hudson Community School District

IA

Internal Control / Segregation of Duties Reporting

The District is continually reviewing internal controls and ways to better segregate duties. Changes are made whenever possible.

View Audit 31843

Finding 33729 (2022-001)

Significant Deficiency 2022

Children's Hospital & Medical Center and Affiliates

NE

Period of Performance Reporting Internal Control / Segregation of Duties

Finding 2022-001: Reporting Recommendation: The Hospital should strengthen their system of internal controls around the review of HRSA guidance to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials: Manageme...

Finding 2022-001: Reporting Recommendation: The Hospital should strengthen their system of internal controls around the review of HRSA guidance to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials: Management agrees with the finding. Although reported in the incorrect quarter, the Hospital did incur expenses in excess of the amount of ARPA funds received. In addition, the Hospital also suffered lost revenues in excess of the ARPA funds received. Management will refine its review process of HRSA guidance and data entry into the portal to ensure appropriate designation between reporting periods. Children?s Hospital & Medical Center and Affiliates Corrective Action Plan: Management inadvertently reported expenses in the incorrect quarter of the Period 4 report submission. Although reported incorrectly, reported expenses were still above the total ARPA payments received. For future reporting, management will reinforce the reporting of activities in the proper quarter prior to submission. Completion Date: Completed Contact Person: Mindy Stetson 402-955-6765

View Audit 32489

Finding 33728 (2022-001)

Significant Deficiency 2022

Fox-Wolf Watershed Alliance INC

WI

2022-001 Lack of Adequate Segregation of Duties Corrective Action Plan: The Organization is working to separate responsibilities among additional staff to work towards increased segregation of duties. At this time,...

2022-001 Lack of Adequate Segregation of Duties Corrective Action Plan: The Organization is working to separate responsibilities among additional staff to work towards increased segregation of duties. At this time, the cost/benefit of hiring the additional support staff needed to obtain complete segregation of duties is not possible due to budget constraints. Anticipated Completion Date: Ongoing

View Audit 32486

Finding 33726 (2022-002)

Material Weakness 2022

Boys & Girls Clubs of the Lewis Clark Valley, Inc.

ID

Subrecipient Monitoring Internal Control / Segregation of Duties

Individuals Responsible for Corrective Action Plan: Corey Crownhart, BGCA ID ? Alliance Director Corrective Action: The Alliance Director has drafted and recommended the Board of Directors for the Idaho Alliance of Boys & Girls Clubs to adopt a Subrecipient Monitoring Policy. This policy would in...

Individuals Responsible for Corrective Action Plan: Corey Crownhart, BGCA ID ? Alliance Director Corrective Action: The Alliance Director has drafted and recommended the Board of Directors for the Idaho Alliance of Boys & Girls Clubs to adopt a Subrecipient Monitoring Policy. This policy would include: 1) Assessing risk associated with each sub-recipient based on factors such as financial stability, program complexity, and past performance, 2) Developing a monitoring plan for each sub-recipient, outlining the scope, frequency, and objectives of monitoring activities, 3) Clarifying to sub-recipients the records to be maintained and submitted as part of monitoring activities, and 4) Codifying the responsibilities of the Alliance to report monitoring findings to the sub-recipient and Board of Directors. The Subrecipient Monitoring Policy will be reviewed at the next Alliance Board Meeting scheduled for November 9th, 2023. Anticipated Completion Date: January 1, 2024

View Audit 30972

Finding 33725 (2022-001)

Significant Deficiency 2022

Shands Jacksonville Medical Center, INC

FL

Allowable Costs / Cost Principles Cash Management Eligibility

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 ...

Finding No. 2022-001 ? Activities Allowed or Unallowed; Allowable Costs; and Reporting Identification of the federal programs: Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials and planned corrective actions: Although not in place the entire period of performance, effective March 31, 2022, the Financial and Data Analytics Director began conducting spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting and retains evidence of this testing.

View Audit 36355

Finding 33724 (2022-002)

Significant Deficiency 2022

Shands Jacksonville Medical Center, INC

FL

Allowable Costs / Cost Principles Eligibility Cash Management

Finding No. 2022-002 ? Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administr...

Finding No. 2022-002 ? Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance Identification of the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (Program) Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021?06/30/2022 Views of responsible officials: December 31, 2022, the Company completed its evaluation of additional EPIC automated processes and opportunities to add documentation to evidence HRSA claim reviews. Additional opportunities to add documentation in EPIC were not identified. Testing and treatment claims under the above federal program are no longer accepted after March 22, 2022 and vaccine claims are no longer accepted after April 5, 2022. Should the program return, the Company would support either internal claim compliance spot testing, with evidence of this testing retained, or an EPIC system software audit of the automated processes.

View Audit 36355

Finding 33720 (2022-003)

Material Weakness 2022

City of Jurupa Valley

CA

Subrecipient Monitoring Material Weakness Reporting § 200.329

Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of N...

Finding Number 2022-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing: 14.218 Program Name: CDBG Entitlement Grants Cluster Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Instance of Non-compliance Criteria: 2 CFR 200.329(b) requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with program requirements. For direct recipients of grants or cooperative agreements who make first-tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) and report subaward date through FSRS. The City must report the following items: ? All subaward obligations/modifications that have been reported ? Subaward date ? Subrecipient DUNS number ? Amount of subaward ? Subaward obligation/action date ? Date of report submission ? Subaward number Condition: FFATA reporting was not completed through FSRS. Cause: The City?s control did not ensure the FFATA reporting was completed in accordance with governing requirements. Effect: Information was not reported to the federal awarding agency. Questioned Costs: None reported. Context/Sampling: The entire population of one subrecipient who received in excess of $30,000 was selected for testing. Repeat Finding from Prior Year: No Recommendation: Eide Bailly recommends the City enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. Responsible Individuals: Amy Sells, Senior Management Analyst Consuelo Cardenas, Administrative Services Director Corrective Action Plan: The City requires subrecipients to provide the details necessary for subaward reporting as part of the agreement process. The City will assign designated staff member(s) to complete FFATA reporting for subawards that meet the reporting criteria. City staff will review each subaward $30,000 or greater approved by City Council and will coordinate with the assigned designated staff member(s) assigned to monitor and ensure that FFATA reporting is completed. Anticipated Completion Date: June 30, 2023.

View Audit 36352

Finding 33710 (2022-003)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2022-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload d...

2022-003 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload data to clearinghouse Corrective Action Planned During the audit, it was noted that Tusculum reported the incorrect date to NSLDS for the withdrawal date. Anthology reported the status date instead of the true withdrawal date. Therefore, if a student withdrew on January 1st but the status was not updated until January 4th. The report would pull January 4th instead of the true withdrawal date of January 1st. Tusculum University has since converted back to Colleague which pulls the true withdrawal date versus the status date. Colleague was the system used in the prior to Anthology that correctly reported withdrawal dates. With this conversion back, and the data exporting the true withdrawal date versus the status date, all student withdrawal dates should pull correctly. Anticipated Completion Date The University begun conversion back to Colleague in August 2022. The Majority of conversion from Anthology back to Colleague has been completed for this section to pull correctly as of March 2023.

View Audit 36350

Finding 33709 (2022-002)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload dat...

2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload data to clearinghouse. Corrective Action Planned During the audit, it was noted that Tusculum did not supply status updates to NSLDS in a timely manner, within the 60-day window. Due to staffing changeover and system conversions, the data and personnel were not available to provide timely notifications to NSLDS. With conversion back to Colleague from Anthology, the data element this error has been resolved. As for personnel, the Director of Financial Aid shall export and upload the data to clearinghouse. If the Director of Financial Aid is not available to upload the data, then the Associate Director of Financial Aid shall upload the data the moment that notice if given that the Director of Financial Aid is unable to upload the data. Anticipated Completion Date The University begun conversion back to Colleague in August 2022. The Majority of conversion back to Colleague which should have this issue resolved as of March 2023.

View Audit 36350

Finding 33708 (2022-001)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload dat...

2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) Name of Contact Person Melissa White, Director of Financial Aid is responsible to upload data to clearinghouse. Corrective Action Planned During the audit, it was noted that Tusculum reported student enrollment status at changes in enrollment incorrectly. Tusculum University has undergone a system conversion from Colleague to Anthology. With this system version, Anthology reported student enrollment status by program version instead of student type. This caused the data to pull incorrectly when being exported out of the system to report to Clearinghouse. Tusculum University has since started conversion back to Colleague. Colleague pulls student enrollment based off of student status. Colleague was previously utilized by Tusculum and correctly pulled enrollment status by student to properly report to Clearinghouse. With this conversion back, and the data exporting student type versus program version, all student enrollment status should pull correctly. Anticipated Completion Date The University begun conversion back to Colleague in August 2022. The Majority of conversion from Anthology back to Colleague has been completed for this section to pull correctly as of March 2023.

View Audit 36350

Finding 33707 (2022-005)

Significant Deficiency 2022

Tusculum University

TN

Questioned Costs Student Financial Aid Reporting

2022-005 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact P...

2022-005 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact Person Melissa White, Director of Financial Aid is responsible for R2T4 calculations. Corrective Action Planned During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. To correct this measure, Financial Aid has created a two-step measure where the Director of Financial Aid creates the calendar and the Associate Director of Financial Aid checks the calendar. In addition, when performing each R2T4, the Director of Financial Aid shall perform the initial calculation on the R2T4 form found in the student aid handbook. Then, the Associate Director of Financial Aid will also perform the calculation within Colleague independently of the hand done calculation by the Director of Financial Aid. Once finished with the preliminary calculation in Colleague, the Associate Director will then compare the calculation to the hand done calculation on paper by the Director of Financial Aid. If the information matches, then the Associate Director will process the changes in Colleague to the student?s account. If both do not match, both Director and Associate Director will review the calculation a third time and determine where the difference is coming from. Only once both Associate Director and Director of Financial Aid have matching numbers will the account by adjusted by the Associate Director of Financial Aid. Anticipated Completion Date The R2T4 calendar was fixed for fall in fall 2022 and the spring 2023 calendar was fixed in spring 2023.

View Audit 36350 Questioned Costs: $1

Finding 33706 (2022-004)

Significant Deficiency 2022

Tusculum University

TN

Student Financial Aid Reporting Significant Deficiency

2022-004 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact P...

2022-004 Significant Deficiency: Return to Title IV Funds (U.S. Department of Education, William D. Ford Direct Loan Program, CFDA #84.268; Federal Pell Grant Program, CFDA #84.063; Federal Supplemental Opportunity Grant Program, CFA #84.007; and TEACH Grant Program, CFDA #84.379) Name of Contact Person Melissa White, Director of Financial Aid is responsible for R2T4 calculations. Corrective Action Planned During the audit, it was noted that the University was unable to provide supporting documentation for the withdrawal date used in calculating the return to Title IV funds for several students who unofficially withdrew. This was due to loss of access to Anthology and the data still being converted into Colleague. Tusculum University will continue the practice that it had prior to Anthology where the professor/registrar enters the last date of academic activity when entering in the grades for the student. Financial aid will run the RGER report out of colleague, which pulls all registration activity, including grades, and check the report daily. Using this report, we will identify any students who have unofficially withdrawn and begin the R2T4 based on the last date of academic activity reported when the grade was entered. If any questions arise when completing this process, financial aid will reach out to academic advisor/professors for clarification. Anticipated Completion Date As of fall 2022, financial aid was processing in Colleague and the RGER is able to be ran.

View Audit 36350

Finding 33705 (2022-004)

Significant Deficiency 2022

Cosumnes Community Services District

CA

Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327 § 200.339

Finding 2022-004 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Procurement and Suspension and Debarment Condition: The District used a sole source authorizati...

Finding 2022-004 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Procurement and Suspension and Debarment Condition: The District used a sole source authorization for the procurement of a Type-1 Fire Engine but a competitive bid process should have been used to comply with Uniform Guidance. Recommendation: We recommend the District work with FEMA to obtain written approval for the sole source procurement, which is one of the exceptions to noncompetitive procurements. Management Response and Corrective Action Plan: The District shall revise policies and procedures to incorporate the requirements in the Uniform Guidance in its sole source approval process when it comes to selecting and approving vendors for expenditures that relates to a federal grant. The District will also work with the awarding agency to ensure written approval are obtained for sole source purchases.

View Audit 35580

Finding 33704 (2022-003)

Significant Deficiency 2022

Cosumnes Community Services District

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-003 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Reporting Condition: The Project and Expenditure Reports were not filed. Recommendation: We reco...

Finding 2022-003 ? Significant Deficiency Assistance Listing: 21.027 ? Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Grantor: Department of the Treasury Compliance Requirement: Reporting Condition: The Project and Expenditure Reports were not filed. Recommendation: We recommend the District file the initial Project and Expenditures Report for the period covering March 3, 2021 to March 31,2022 as soon as possible. Subsequent annual reports should be filed by the April 30, 2023 deadline. Management Response and Corrective Action Plan: The District has confirmed with the City of Elk Grove that as the main recipient of the grant, the City has filed the project and expenditure reports with the Treasury Department. In addition to what has already been report, the District will establish the proper authority to report the project and expenditure reports to the Treasury Department for period covering March 3, 2021 to March 31, 2022. The District will ensure that going forward projects and expenditures are reported in accordance with the schedule set forth by the guidance issued by the Treasury.

View Audit 35580

Finding 33703 (2022-002)

Significant Deficiency 2022

Cosumnes Community Services District

CA

Reporting Significant Deficiency § 200.502

Finding 2022-002 ? Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Other compliance requirements. Condition: The schedule of Expenditur...

Finding 2022-002 ? Significant Deficiency Award No.: 97.083, Staffing for Adequate Fire and Emergency Response Federal Grantor: U.S. Department of Homeland Security, Federal Emergency Management Agency Compliance Requirement: Other compliance requirements. Condition: The schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Recommendation: We recommend additional review procedures be implemented to ensure the SEFA is complete and accurate when the single audit begins. Management Response and Corrective Action Plan: The Finance division will work with other departments to ensure that data provided in the SEFA are complete and accounted for on an accrual basis. We will also implement efficiencies in our accounting systems to ensure expenditures are captured correctly to prevent errors and omissions. Additional review will be completed by the Finance Director for completeness.

View Audit 35580

Finding 33698 (2022-002)

Material Weakness 2022

City of Oakland

CA

Special Tests & Provisions HUD Housing Programs Material Weakness

In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to...

In relation to the City of Oakland?s single audit for the year ended June 30, 2022, the City hereby submits a corrective action plan for finding number 2022-002 for the Home Investment Partnerships Program (Assistance Listing Number 14.239) The City will adopt the recommendation from the auditor to ensure the City perform HQS inspections are conducted in a timely manner. The City has resumed inspections during the current fiscal year ending June 30, 2023, and is on course to complete the 3-year inspection cycle of all 38 HOME projects by March 2025. Contact person responsible for corrective action: Meghan Horl Anticipated completion date: March 2025

View Audit 35082

Finding 33697 (2022-005)

Significant Deficiency 2022

Naatsis'aan Community School, Inc.

AZ

Equipment & Real Property Management § 200.313

2022-005 Equipment and Real Property Management Type of Finding: Noncompliance, Significant Deficiency Repeat Finding: Same as prior year financial statement finding 2021-003 Condition/Context: The School did not perform a full physical inventory within the two-year period ending June 30, 2022. ...

2022-005 Equipment and Real Property Management Type of Finding: Noncompliance, Significant Deficiency Repeat Finding: Same as prior year financial statement finding 2021-003 Condition/Context: The School did not perform a full physical inventory within the two-year period ending June 30, 2022. Action planned in response to finding: The School will implement policies and procedures that ensure a full physical inventory at least every two fiscal years and the results of the inventory are reconciled with the records in the financial software. Additional training will be provided for staff responsible for inventory. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Frances Stevens, Business Technician; Lillian Benallie-Rock, Interim Principal

View Audit 35081

Finding 33696 (2022-004)

Material Weakness 2022

Naatsis'aan Community School, Inc.

AZ

Procurement, Suspension & Debarment

2022-004 Procurement, Suspension and Debarment Type of Finding: Noncompliance, Material Weakness Repeat Finding: Similar to prior year federal awards finding 2021-003 Condition/Context: For five of 8 procurements over $25,000 tested, the School did not maintain documentation to support that a cur...

2022-004 Procurement, Suspension and Debarment Type of Finding: Noncompliance, Material Weakness Repeat Finding: Similar to prior year federal awards finding 2021-003 Condition/Context: For five of 8 procurements over $25,000 tested, the School did not maintain documentation to support that a current suspension and debarment check was performed. Action planned in response to finding: For procurements over $25,000, the School will implement policies and procedures that ensure suspension and debarment checks are performed annually on required vendors. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Frances Stevens, Business Technician; Lillian Benallie-Rock, Interim Principal

View Audit 35081

Finding 33695 (2022-001)

Significant Deficiency 2022

City of Rancho Palos Verdes

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

CORRECTIVE ACTION PLAN City of Rancho Palos Verdes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbere...

CORRECTIVE ACTION PLAN City of Rancho Palos Verdes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021, to June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There are no financial statement findings. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Labor 2022-001 Corona Virus State and Local Recovery Funds? Assistance Listing No. 21.027 Recommendation: We recommend the City implement procedures to ensure that documentation of the verification process for suspension and debarment is maintained to support the City's internal control over compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City is already reviewing this matter and will expedite the appropriate updates to the City's procedures by ensuring that the specific documentation of the verification process for suspension and debarment is maintaned. Name(s) of the contact person(s) responsible for corrective action: Vina Ramos, Deputy Director of Finance Planned completion date for corrective action plan: June 30, 2023

View Audit 32979

Finding 33691 (2022-012)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Allowable Costs / Cost Principles Period of Performance

Condition: We noted that the District reported expenditures to ISBE on the June 30, 2022 expenditure report when they were not incurred and paid for until July 2022 for the Education Stabilization Fund. Recommendation: We recommend that expenditures incurred by the District be reported in the prope...

Condition: We noted that the District reported expenditures to ISBE on the June 30, 2022 expenditure report when they were not incurred and paid for until July 2022 for the Education Stabilization Fund. Recommendation: We recommend that expenditures incurred by the District be reported in the proper period in the reports to ISBE. Management Response: The District will ensure that expenditures are reported in the proper period in the reports to ISBE. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Finding 33690 (2022-011)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Equipment & Real Property Management

Condition: We noted that the District budgeted for and reported expenditures that were below its capitalization threshold of $5,000 in a capital outlay object in its general ledger and reports to ISBE for the Education Stabilization Fund. Recommendation: We recommend that only individual items that...

Condition: We noted that the District budgeted for and reported expenditures that were below its capitalization threshold of $5,000 in a capital outlay object in its general ledger and reports to ISBE for the Education Stabilization Fund. Recommendation: We recommend that only individual items that meet or exceed the District's capitalization threshold of $5,000 be included in capital outlay objects in its general ledger and expenditure reports to ISBE. Management Response: The District will ensure that only items that meet or exceed the capitalization threshold of $5,000 be included in capital outlay objects. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Finding 33689 (2022-008)

Significant Deficiency 2022

Chester Community Unit School District No. 139

IL

Reporting Internal Control / Segregation of Duties

Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due ...

Condition: We noted that 9 of the quarterly expenditure reports for the Education Stabilization Fund were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due date. Management Response: The District will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023

View Audit 32975

Corrective Action Plans

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