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Corrective Action Plans

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Finding 33152 (2022-002)
Significant Deficiency 2022
Presbyterian College
SC
Student Financial Aid Internal Control / Segregation of Duties HUD Housing Programs
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did n...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 27 of 40 students tested, per review of the COD screenshot provided by the client, the College did not report required Pell disbursements via the COD within 15 calendar days. Corrective Action Plan: It is a compliance requirement to report Pell files to the Department of Education through the COD system. 27 student files were identified as a compliance finding out of the 40 students sampled. This is a repeat finding from the prior year (June 30, 2021), but had not been an issue in previous audits. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director has implemented practices whereby the office is now receiving and sending files to the COD system daily. This allows for resolving issues/rejects much sooner and within the 15-day timeframe. The Director has also conducted training with financial aid staff to emphasize the importance of sending files and resolving issues in a timely fashion. Anticipated Completion Date: August 31, 2022
View Audit 29056
Presbyterian College
SC
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) Certain key line items within submitted FISAP report did not agree to source documentation. Corrective ...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) Certain key line items within submitted FISAP report did not agree to source documentation. Corrective Action Plan: The College recognizes the importance of completing the FISAP in a timely and accurate manner. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director assumed the role in August 2022 and has updated the procedures related to preparation of the FISAP report to ensure timely and accurate reporting. Anticipated Completion Date: March 1, 2023
View Audit 29056
Presbyterian College
SC
Special Tests & Provisions Student Financial Aid Internal Control / Segregation of Duties
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 40 students tested, refund was processed outside of the 14-day required time frame from initial...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 40 students tested, refund was processed outside of the 14-day required time frame from initial date credit balance was created to date credit refund was paid back to the student. Corrective Action Plan: This finding relates to aid that was disbursed in January 2022. A miscommunication occurred between the Financial Aid Office and the Business Office, and the Student Accounts Manager was not made aware the aid had been disbursed and a refund was due to the student. As a result of a similar finding during the June 30, 2021 audit, the College changed its policy as of February 15, 2022. The Student Accounts Manager is now completing timely reviews of credit balances on student accounts and coordinating with the Financial Aid Office to expedite its review of the student?s financial aid to insure all FSA credit balances are refunded to students within the required timeframe. Anticipated Completion Date: February 15, 2022
View Audit 29056
Presbyterian College
SC
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 2 students tested, the student was in V5 tracking group, his Identity/Statement of Educational ...
Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 1 of 2 students tested, the student was in V5 tracking group, his Identity/Statement of Educational Purpose form was signed and received as of 11/17/21 which is after first title IV disbursement. Per IFAP verification guide. "No disbursements of Title IV aid may be made until the V5 verification is satisfactorily completed." Corrective Action Plan: The College acknowledges institutions are required to verify applications selected by the Central Processing System for students who will receive or have received need based/subsidized student financial assistance. As permitted in federal regulations (34 CFR 668.54(b)), verification is not required for students who are only eligible for unsubsidized student financial assistance. Students in this situation are noted as ?Selected, not verified? to COD. At Presbyterian College, graduate and professional students only receive unsubsidized federal financial assistance, so only those selected in the ?V4? and ?V5? verification groups are required to complete the verification requirements of these groups. The Office of Financial Aid has experienced significant turnover in its staffing during fiscal years June 30, 2021 and 2022. This included employing two different Directors, the second of which vacated the position in June 2022. The staffing of the Financial Aid Office has since stabilized and the new Director has implemented procedures for the 2023-2024 academic year through Banner (software) setup that prevents disbursement of federal aid with any outstanding fund or non-fund requirements. Any student with V1, V4, or V5 set on the ISIR will automatically populate outstanding requirements. Aid will not disburse until those are fully satisfied. Anticipated Completion Date: March 1, 2023
View Audit 29056
Finding 33146 (2022-002)
Significant Deficiency 2022
Susanne Corporation
MO
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management § 200.302
U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July...
U.S. Department of Housing and Urban Development Susanne Corporation respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: KPM CPAs, PC 1445 E Republic Road Springfield, Missouri 65804 Audit period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 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 Significant Deficiency 2022-001 Financial Reporting Recommendation: Management should review and update monthly and year-end closing procedures to ensure controls over financial reporting are sufficient for financial statements to be prepared in accordance with accounting principles generally accepted in the United States of America. Action Taken: Management agrees with the finding and year end closing procedures will be changed to reflect appropriate accounting principles. Findings ? Major Federal Award Program Audit Significant Deficiency 2022-002 Written Uniform Guidance Policies and Procedures Recommendation: We recommend Susanne Corporation draft and adopt written procedures in accordance with Uniform Guidance requirements. Action Taken: Management agrees with the finding and is in the process of drafting and implementing written procedures for cash management and determining the allowability of costs in accordance with Subpart E ? Cost Principals. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Joey Wilke at 417-366-3440.
View Audit 28979
Finding 33145 (2022-001)
Material Weakness 2022
North Kitsap School District No. 400
WA
Questioned Costs Subrecipient Monitoring Equipment & Real Property Management
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, ...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Mike Merlino, Executive Director of Business, Finance and Operations 18360 Caldart Avenue, NE, Poulsbo, WA 98370 Tel: (360) 396-3010 Corrective action the auditee plans to take in response to the finding: The district will establish internal controls to ensure staff fully understand the requirements for ECF award. The district will recall the non-federally funded devices and exchange them for ECF funded devices. Anticipated date to complete the corrective action: August 31, 2023
View Audit 29437 Questioned Costs: $1
Finding 33144 (2022-003)
Significant Deficiency 2022
Rannie Webster Foundation
NH
Internal Control / Segregation of Duties
Auditor's Recommendation: Management should run all financial reports as of the close of the quarter and review the subledgers to ensure agreement to the financial reports. Corrective Action Plan: The finding was a result of the software phasing-out a report and when the new report was used it was...
Auditor's Recommendation: Management should run all financial reports as of the close of the quarter and review the subledgers to ensure agreement to the financial reports. Corrective Action Plan: The finding was a result of the software phasing-out a report and when the new report was used it was not caught that certain accounts were not reflected in this report. Management will run the reports and verify the subledgers agree to the financial reports prior to submission.
View Audit 29145
Finding 33143 (2022-002)
Significant Deficiency 2022
Rannie Webster Foundation
NH
HUD Housing Programs
Auditor's Recommendation: Management should evaluate and consider cost-cutting measures or strategies to improve the financial results. Corrective Action Plan: Rannie Webster Foundation is unable to hire staff due to the staffing crisis in the healthcare industry. This inability to hire staff has...
Auditor's Recommendation: Management should evaluate and consider cost-cutting measures or strategies to improve the financial results. Corrective Action Plan: Rannie Webster Foundation is unable to hire staff due to the staffing crisis in the healthcare industry. This inability to hire staff has increased the usage of costly contracted nursing services. Rannie Webster Foundation has attempted to alleviate the financial strain with costing cutting measures and increases in the rates charged to residents. This staffing crisis coupled with the existing strain on the census as a result of the pandemic has left the Foundation in a position to seek affiliation to alleviate the financial condition and provide additional working capital. The Foundation's board of trustees has approved an affiliation agreement with another large nonprofit with added revenue sources and hiring capabilities.
View Audit 29145
Finding 33142 (2022-001)
Significant Deficiency 2022
Rannie Webster Foundation
NH
Reporting Significant Deficiency Internal Control / Segregation of Duties
Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and...
Recommendation: Management and those charged with governance continue to evaluate whether to accept the degree of risk associated with not having staff with the capability to prepare complete financial statement notes. Corrective Action Plan: Rannie Webster Foundation does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor?s services and review and approve the financial statements and notes.
View Audit 29145
Finding 33138 (2022-002)
Significant Deficiency 2022
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs Matching / Level of Effort / Earmarking
Statement of condition #2022-002 Comments on Finding and Recommendation: During the year ended March 31, 2022, the Property continued to receive PRAC subsidy payments for one resident for six months after the resident moved out of the Property. The Agent should note resident move outs or deceased te...
Statement of condition #2022-002 Comments on Finding and Recommendation: During the year ended March 31, 2022, the Property continued to receive PRAC subsidy payments for one resident for six months after the resident moved out of the Property. The Agent should note resident move outs or deceased tenants on the monthly PRAC vouchers requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation. The Agent will note resident move outs or deceased tenants on the monthly PRAC voucher requests in a timely manner following the terminating event to avoid receiving unauthorized PRAC payments. The Agent will reimburse HUD for the unauthorized PRAC payments received.
View Audit 29014
Finding 33137 (2022-001)
Significant Deficiency 2022
Edsil's Place Apartments, Inc.
KY
HUD Housing Programs Matching / Level of Effort / Earmarking
Statement of condition #2022-001 Comments on Findings and Recommendation: During the year ended March 31, 2022, 6 of the 23 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements a...
Statement of condition #2022-001 Comments on Findings and Recommendation: During the year ended March 31, 2022, 6 of the 23 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Action(s) Taken or Planned on the Finding: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to vendors, and all documentation will be retained.
View Audit 29014
Finding 33133 (2022-001)
Significant Deficiency 2022
Henderson County Help Center, Inc.
TX
Allowable Costs / Cost Principles § 200.430
Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Henderson County HELP Center, Inc. respectfully submits the following corrective action plan for the year ended August 31, 2022. Frank Campos & Associates, PLLC P.O. Box 2918 Palestine, Texas 7580...
Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Henderson County HELP Center, Inc. respectfully submits the following corrective action plan for the year ended August 31, 2022. Frank Campos & Associates, PLLC P.O. Box 2918 Palestine, Texas 75802 Audit Period: August 31, 2022 The finding from the August 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Awards Program Audit Significant Deficiency 2022-001 Allowable Costs Recommendation: The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Action Taken: The Henderson County HELP Center, Inc. (the Organization) will ensure each employee timesheet is reviewed and approved monthly prior to payroll being paid. The Organization will also ensure the cost allocation plan based on full-time equivalents (FTE) is reviewed and certified monthly prior to preparation of requests for reimbursement. If the Texas Office of the Governor ? Criminal Justice Division or Children?s Advocacy Centers of Texas, Inc. have any questions regarding this plan, please call Leslie Saunders at (903) 675-4357.
View Audit 29435
Finding 33122 (2022-003)
Material Weakness 2022
Spencer Community School District
IA
Internal Control / Segregation of Duties
COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGRE...
COMMENT COMMENT CORRECTIVE CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE ACTION PLAN PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A OF DUTIES ACTION PLAN AT 2022-001 BUSINESS MANAGER 712-262-8950 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JOLYNNE EILTS N/A FINANCIAL ACTION PLAN AT 2022-002 BUSINESS MANAGER STATEMENTS 712-262-8950
View Audit 29000
Finding 33121 (2022-002)
Significant Deficiency 2022
Holland Hospital
MI
Procurement, Suspension & Debarment Cash Management Eligibility
Finding Number: 2022-002 Condition: As part of the Period 1 portal submission, the Hospital included $5,268,942 of eligible expenses. Within its listing of eligible expenses for reimbursement, the Hospital submitted a purchase order for $4,810 which included items that were also submitted to reimbur...
Finding Number: 2022-002 Condition: As part of the Period 1 portal submission, the Hospital included $5,268,942 of eligible expenses. Within its listing of eligible expenses for reimbursement, the Hospital submitted a purchase order for $4,810 which included items that were also submitted to reimbursement from other sources and items that were ineligible for reimbursement under the grant, as the expense was not tied to COVID-19. Planned Corrective Action: The Hospital will review its processes surrounding the methodologies used to complete portal submissions and will implement additional levels of review to ensure that the proper reporting is followed in future portal periods. This additional level of review included verifying there is an actual paid invoice used as verification of the expense versus accrued value. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 12/14/2022
View Audit 29143
Finding 33120 (2022-001)
Significant Deficiency 2022
Holland Hospital
MI
Subrecipient Monitoring Reporting Significant Deficiency
Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow ...
Finding Number: 2022-001 Condition: The Hospital's controls in place for reporting submissions did not identify that Post Payment Notice of Reporting Requirements guidelines were not followed related to the lost revenue calculations. The Period 1 reporting submission for lost revenue did not follow the acceptable options provided by the HHS. Planned Corrective Action: The Hospital will review its processes surrounding the methodologies used to report lost revenue and will implement additional levels of review to ensure that the proper lost revenue methodology is used in future reporting periods. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2022
View Audit 29143
Finding 33115 (2022-001)
Material Weakness 2022
St. Croix Preparatory Academy
MN
Questioned Costs Procurement, Suspension & Debarment
Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review i...
Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Executive Director of Finance and Operations will conduct a training on St. Croix Prep?s Federal policy/Procedures with School directors including Food Service, Facility and and Technology Directors. This review will highlight the requirement to maintain RFP supporting documentation for a period of 5 years, which includes maintaining until the 5th FY?s audit is completed. The RFP supporting documentation related to this finding was only maintained for three years and disposed of the summer of 2022, prior to completion of the single audit. Name of the contact person responsible for corrective action: Kelly Gutierrez Planned completion date for corrective action plan: May1, 2023 If
View Audit 29051 Questioned Costs: $1
Finding 33109 (2022-001)
Significant Deficiency 2022
Ride Connection, Inc.
OR
Reporting § 200.302
Finding # 2022-001: Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization?s initial schedule of expenditures of federal awards (SEFA) presented for the audit did not identify all federal awards. The SEFA excluded a new award and ...
Finding # 2022-001: Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding The Organization?s initial schedule of expenditures of federal awards (SEFA) presented for the audit did not identify all federal awards. The SEFA excluded a new award and required adjustments. Recommendation: The Organization should implement additional procedures to review the preparation of the SEFA presented for the audit to accurately capture all activity under federal awards. Corrective Action: We will instill additional levels of review prior to submitting draft schedules to the auditor. Anticipated Completion Date: 6/30/2023
View Audit 29013
Finding 33104 (2022-004)
Significant Deficiency 2022
Boyd County Schools
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expend...
Finding: 2022-004 Name of Contact Person: Michael Sanne, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
View Audit 28975
Finding 33053 (2022-001)
Material Weakness 2022
City of Tacoma
WA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Correcti...
Finding ref number: 2022-01 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal requirements for reporting and suspension and debarment. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City takes their responsibility for creating internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that tit complies with all requirements governing the administration of federal grant programs. To achieve this, the City will take the following actions: Suspension & Debarment 1. Work with the Procurement and Payables division and Legal to update all contract templates to add self-certification language for suspension and debarment. Reporting 1. Provide training to appropriate staff that will be responsible for report submittal, and 2. Require management review for completeness of report prior to submittal. Anticipated date to complete the corrective action: Anticipated date to complete corrective action plan is by June of 2024.
View Audit 28538
Finding 33047 (2022-002)
Material Weakness 2022
City of Tacoma
WA
Subrecipient Monitoring Reporting
Finding ref number: 2022-002 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to ...
Finding ref number: 2022-002 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Polly Wainaina, Financial Services Division Manager Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City will clarify roles and responsibilities for the departments that have a role in federal reporting requirements. The City will also establish internal controls and ensure staff have a clear understanding the reporting requirements. Anticipated date to complete the corrective action: Anticipated date to complete corrective action plan is by June of 2024.
View Audit 28538
Finding 33040 (2022-005)
Material Weakness 2022
River Ridge School District
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
Finding #2022-005 ? Education Stabilization Fund ? ESSER I and ESSER II #84.425D (Prior Year Finding #2021-007) Federal Grantor ? U.S. Department of Education Pass-through Award Numbers ? 2021-224904-DPI-ESSERF-160 and 2022-224904-DPI-ESSERFII-163 Pass-through Entity ? Wisconsin Department of Publi...
Finding #2022-005 ? Education Stabilization Fund ? ESSER I and ESSER II #84.425D (Prior Year Finding #2021-007) Federal Grantor ? U.S. Department of Education Pass-through Award Numbers ? 2021-224904-DPI-ESSERF-160 and 2022-224904-DPI-ESSERFII-163 Pass-through Entity ? Wisconsin Department of Public Instruction Condition: There were two Education Stabilization Fund construction projects performed by contractors. ESSER I grant expenditures for the project totaled $10,445 and ESSER II grant expenditures for the project totaled $21,238. There was not a prevailing wage clause in the contract and certified payrolls were not received while construction was occurring. Labor costs for the ESSER I project totaled $2,691. Labor costs for the ESSER II project totaled $2,800. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contacts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: Potential reimbursement for costs that did not follow the prevailing wage rate requirements. Recommendation: Establish controls to comply with prevailing wage rate requirements related to the Education Stabilization Fund. Response: The District is working with each contractor and their attorneys to determine the amount of backpay owed to employees to ensure prevailing wage rates are paid. Once the District became aware of this requirement, all construction contracts in excess of $2,000 funded with federal dollars a prevailing wage rate clause in the request for bid and contract. Certified payrolls are being receiving on all current applicable projects. Contact Person: Tracy Stagman Anticipated Completion: June 30, 2023
View Audit 28525
Finding 33031 (2022-004)
Material Weakness 2022
River Ridge School District
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these ad...
Finding #2022-004 ? Material Adjustments (Prior Year Finding #2021-004) Condition: The auditor recorded numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District?s internal controls. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Cause: The District did not have procedures in place to ensure that all transactions are properly recorded in the general ledger prior to the audit. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Tracy Stagman Anticipated Completion: Not Applicable
View Audit 28525
Finding 33030 (2022-001)
Material Weakness 2022
River Ridge School District
WI
Internal Control / Segregation of Duties
Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints payroll checks, sends payroll files to the bank, and has access to the password to print ele...
Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The limited size of the District?s office staff prevents the ideal separation of functions. The bookkeeper prints payroll checks, sends payroll files to the bank, and has access to the password to print electronic signatures. The Business Manager has access to manual checkbooks, has access to the stamped signatures, and is involved in the bank reconciliation process. Criteria: Internal controls should be in place that provide adequate segregation of duties. Effect: Failure to properly segregate duties may allow for errors or irregularities to occur and not be detected in a timely manner by employees in the normal course of performing their assigned functions. Cause: Limited number of personnel. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board reviews and approves all expenditures on a monthly basis, and the Business Manager reviews the payroll files prior to payroll processing. Contact Person: Tracy Stagman Anticipated Completion: Not Applicable
View Audit 28525
Finding 33029 (2022-003)
Significant Deficiency 2022
Village Exchange Center
CO
Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better ...
Audit Finding Reference: 2022-001 Material audit adjustments Planned Corrective Action: We will make sure all grants are submitted to development, accounting and executive director at the time of signing as to distinguish if the grant is conditional or not for reporting purposes. In order to better track in-kind donations we have created an intake form managed in the Executive Director?s office and are requiring values to be provided by donors at the time of the in-kind gift. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: 8/31/2023 Audit Finding Reference: 2022-002 Grant compliance Planned Corrective Action: There have been significant issues with verifying addresses for county purposes due to errors on the websites utilized to verify counties. In addition, we are serving an often transient and migrant population that have attested to being houseless exemplifying the address issues. Upon learning of reporting issues, we immediately self-reported to the grantor and obtained verbal and written approval to proceed. We also immediately put procedures in place and made staff level adjustments. We have already implemented new procedures to confirm and document that the Executive Director and the program, grants, and finance teams review all reports before submission to grantors. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: Completed Audit Finding Reference: 2022-003 Procurement Planned Corrective Action: There was only one transaction that fell under these standards in 2022 and it was approved by the grantor. We did price comparisons, but did not have the specific written documents as prescribed by the standards. We will develop a procedure manual to ensure that proper action is taken at the time the invoice is submitted for approval. We anticipate having this procedure manual ready by the end of the first quarter of the fiscal year. Name of Contact Person: Amanda Blaurock, Executive Director, amanda@villageexchangecenter.org Anticipated completion date: March, 2024
View Audit 29790 Questioned Costs: $1
Finding 33028 (2022-004)
Significant Deficiency 2022
Hill Top Home of Comfort, Inc.
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2022-04 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry ...
Finding 2022-04 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Anticipated Completion Date: 03/31/2023
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