Corrective Action Plans

Finding 32966 (2022-002)

Material Weakness 2022

Franklin County Community School Corporation

IN

Procurement, Suspension & Debarment § 200.214 § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tammy Chavis, Superintendent Contact Phone Number: 765-647-4128 Views of Responsible Official: As Superintendent, I concur with the finding that an effective internal control system was not in place at the School Corporation in order...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tammy Chavis, Superintendent Contact Phone Number: 765-647-4128 Views of Responsible Official: As Superintendent, I concur with the finding that an effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Description of Corrective Action Plan: The Superintendent will be in close contact with the Special Education Co-Op, and require all supporting documentation of Procurement and Suspension and Debarment. Anticipated Completion Date: March 16, 2023 Tammy Chavis Superintendent March 16, 2023

View Audit 30632

Finding 32962 (2022-003)

Material Weakness 2022

Franklin County Community School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

FINDING 2022-003 Person responsible for corrective actions: Courtney Halloran, Food Service Director Contact Phone Number: 765-647-4128 Views of Responsible Official: As Director of Food Service, I concur with the finding that an effective internal control system was not in place at the School Corpo...

FINDING 2022-003 Person responsible for corrective actions: Courtney Halloran, Food Service Director Contact Phone Number: 765-647-4128 Views of Responsible Official: As Director of Food Service, I concur with the finding that an effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Description of Corrective Action Plan: Suspension and Debarment requirements will now be met with the use of the West Indy Co-op for use of dairy products. The Food Service Director will ensure that all vendors used for purchasing will be compliant and accessible. Milk procurement will now be done in assistance with the West Indy Co-op. Proper quotes will be documented and will reflect applicable state and local laws and regulations. Records will be maintained to include method of procurement, contract type, vendor selection and/or rejection, prices, and other quotes. The Food Service Director will ensure compliance before signing the bid agreement for the following school year. The purchasing group agreement will not be signed if procurement, suspension and debarment requirements are not met. Anticipated Completion Date: March 16, 2023 Courtney Halloran Director of Food Services March 16, 2023

View Audit 30632

Finding 32961 (2022-101)

Material Weakness 2022

Arizona Housing, Inc.

AZ

Questioned Costs Allowable Costs / Cost Principles

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend...

Audit Finding: 2022-101 - Allowable Cost/Cost Principles (Material Weakness, Material Noncompliance) Person Responsible: Ursula Strephans, COO Estimated Completion Date: This Corrective Action is estimated to be complete January 30, 2024 Corrective Action: AHI will work with Maricopa County to amend the contract, ensuring that expenditures are in accordance with the Uniform Guidance when expending federal funds.

View Audit 31174 Questioned Costs: $1

Finding 32957 (2022-001)

Significant Deficiency 2022

N.e.w. Community Clinic, Ltd.

WI

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

2022-001 ? Special Tests and Provision ? Sliding Fee Scale Discounts Condition: The Health Center's sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Health Center has designed an internal control to provide a review and approv...

2022-001 ? Special Tests and Provision ? Sliding Fee Scale Discounts Condition: The Health Center's sliding fee scale policy provides for the application of discounts to eligible patients based on the ability to pay. The Health Center has designed an internal control to provide a review and approval of eligibility determinations within the established sliding fee scale based on income and family size. During our testing of participants, it was noted that four out of the 40 individuals sampled and tested did not have evidence that the internal control designed had been applied to the determination of eligibility within the sliding fee scale framework. Corrective Action Plan: N.E.W. Community Clinic, Ltd. (NEWCC) is implementing an internal audit process for qualifying persons for Sliding Fee Discount Program {SFDP). In addition, NEWCC is implementing a staffing change for separation of duties. The receptionist job duties will be split into three separate job duties of scheduling/call center, patient intake at receptionist desk, and financial counselor. The financial counselor position will be solely responsible for the approval of the SFDP applications. In addition, NEWCC is implementing an SFDP Application process. {Please see attachments for sample). Person(s) Responsible: Keith Szerkins, CFO Timing for Implementation: 1. Internal audit for 2023 SFDP is in currently in place as of September 29, 2023. 2. Separation of job duties will be done by November 30, 2023. 3. Sliding fee application to be implemented by October 31, 2023. September 29, 2023

View Audit 37864

Finding 32954 (2022-002)

Significant Deficiency 2022

Rochester Regional Health

NY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) has revised its Enrollment Status Reporting procedures and provided training to ensure changes are submitted and reported on time. The above procedures have been implemented.

View Audit 36551

Finding 32953 (2022-001)

Significant Deficiency 2022

Rochester Regional Health

NY

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) recognizes that our Student Information System (SIS) used to monitor and manage the credit balances for students is limited in its capabilities. We are in process of implementing a new SIS t...

Management concurs with the finding and recommendations. Isabella Graham Hart School of Nursing (the School) recognizes that our Student Information System (SIS) used to monitor and manage the credit balances for students is limited in its capabilities. We are in process of implementing a new SIS that has ability to perform the necessary requirements to ensure we are processing any credit balance within the required time permitted. The School has implemented a weekly process of monitoring credit balances through the utilization of a Credit report, along with issuing payments if needed on a weekly basis to students. Implementation of the new SIS in expected to be completed in 2024 and in the interim have begun a weekly manual monitoring process.

View Audit 36551

Finding 32952 (2022-001)

Material Weakness 2022

Center for Inclusive Child Care

MN

Cash Management Eligibility Material Weakness

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure exp...

SECTION II - FINDINGS AND QUESTIONED COSTS - FINANCIAL STATEMENTS AUDIT Name of Contact person ? Amy Petersen, Finance Manager Corrective action ? CICC will develop a process to track expenses incurred. Before the accounting records are closed for the year, a review should be performed to ensure expenses incurred prior to year-end are captured in the accounting records. Any expenses noted that required accrual will be reviewed for reimbursement eligibility and, if applicable, the related revenue will be accrued. Proposed completion date ? Management and the Board of Directors will implement the above procedures immediately.

View Audit 34223

Finding 32951 (2022-002)

Significant Deficiency 2022

Unified School District No. 431 Hoisington, Kansas

KS

Cash Management School Nutrition Programs Matching / Level of Effort / Earmarking

Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Action Taken Physical meal counts were discontinued for the 2022-2023 school year, and the District will go back to using their electronic processes for m...

Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Action Taken Physical meal counts were discontinued for the 2022-2023 school year, and the District will go back to using their electronic processes for meal counts.

View Audit 34219

Finding 32949 (2022-001)

Material Weakness 2022

Sli Warren House, INC

MA

Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive P...

CORRECTIVE ACTION PLAN January 30, 2023 U.S. Department of Housing and Urban Development: SLI ? Warren House, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2022. Name and address of independent accounting firm: CohnReznick LLP South Shore Executive Park 10 Forbes Road Braintree, MA 02184 Audit period: June 1, 2021 ? May 31, 2022 The finding from the May 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Federal Award Findings and Questioned Cost Material Weakness Item 2022-001 ? Control over allowable cost Issue: The Organization did not follow its internal controls over allowable costs on a consistent basis. Recommendation: Management should ensure that internal controls over allowable costs are being followed. Action Taken: Management agrees with this finding. Management provided additional training for new staff to ensure that internal controls were being followed and has implemented periodic reviews to ensure the continued compliance with internal controls. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Peter Noonan, at 781-937-3199. Sincerely, Peter Noonan President and CEO

View Audit 33640

Finding 32947 (2022-001)

Material Weakness 2022

Samaritan House, INC

VA

Procurement, Suspension & Debarment Subrecipient Monitoring

Planned Corrective Action: To correct this deficiency, the Organization has put this planned corrective action into place. Management will ensure that the Organization?s written procurement procedures are followed for all future expenditures as required. Name of Contact Person: Robin Gauthier, Exec...

Planned Corrective Action: To correct this deficiency, the Organization has put this planned corrective action into place. Management will ensure that the Organization?s written procurement procedures are followed for all future expenditures as required. Name of Contact Person: Robin Gauthier, Executive Director

View Audit 33635

Finding 32946 (2022-001)

Significant Deficiency 2022

Share

WA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that incl...

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that include the following topics: - Allowability of expenses based on both contract criteria and the period of performance. - key identifiers that could flag an exception in allowability based on period of performance, and how to catch this in the review of expenses. - General ledger transactions that require further review for period of performance allowability during monthly review of expenses prior to preparing invoices. This training will highlight this being a specific area of focus for review during periods when a contract terms and a new contract starts. This training will happen with all new accounting staff responsible for expense entry and review and will be incorporated as refresher trainings if contract and grant administrator expense reviews identify this as being a continued issue by staff performing expense data entry.

View Audit 31554

Finding 32941 (2022-004)

Significant Deficiency 2022

Bristol Bay Area Health Corporation and Subsidiary

AK

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchor...

Finding 2022-004 Activities allowed and unallowed / allowable costs ? Significant Deficiency in Internal Control Over Compliance. Planned Corrective Actions: The Finance Department had more open vacancies than filled positions during FY 2022. As a result, a satellite office has been opened in Anchorage, AK resulting in filling nearly all vacancies as of March 2023. We agree with this finding and have taken steps to ensure that all program expenditures have adequate supporting documentation.

View Audit 24470 Questioned Costs: $1

Finding 32934 (2022-002)

Significant Deficiency 2022

Summit Community Care Clinic, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categorie...

Consolidated Health Centers Grant- Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a procedure to randomly test ten Sliding Fee Discounts per service line monthly to ensure we are applying the correct discounts and the patient is paying the correct discounted amount. The Organization will train staff to test Sliding Fee Discounted visits going forward starting July 1, 2023.

View Audit 29462

Finding 32933 (2022-001)

Significant Deficiency 2022

Summit Community Care Clinic, Inc.

CO

Procurement, Suspension & Debarment

Consolidated Health Centers Grant - Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization implement a process to ensure suspension and debarment checks are performed and documentation is retained to show that the checks are occurring prior to entering into ...

Consolidated Health Centers Grant - Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization implement a process to ensure suspension and debarment checks are performed and documentation is retained to show that the checks are occurring prior to entering into transactions with vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will retrain staff to follow the current Procurement Policy. The current policy does state: "Federal exclusions list: the SCCC staff initiating the purchase or department which is seeking purchase from a particular vendor shall screen the vendor name against the Office of Inspector General's (OIG) List of Excluded Individuals and Entities http://oig.hhs.gov/exclusions/exclusions_list.asp and the General Service Administration's (GSA) Excluded Parties List System https://www.sam.gov/portal/SAM/#1 (together referred to as the Excluded Lists).

View Audit 29462

Finding 32932 (2022-001)

Significant Deficiency 2022

Oxnard Pathway to Educated Nutrition INC

CA

Cash Management Significant Deficiency

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending Septembe...

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending September 30, 2022. Findings: 2022-001 CACFP-Cash Management Provider checks outstanding without being reissued, payments not being received in a timely manner, not monitoring outstanding checks and follow up with providers. Reason: Fraud was found on our provider account. The account was closed in May 2022. New provider account opened May 2022. Oversight on our part by not referring back to uncleared checks on bank reconciliations in closed account. Action Taken: Payments were made as soon as we were able to verify that the checks were actually uncleared. The funds were sent via direct deposit to the providers that were found outstanding during our audit. A copy of those payments was sent to the auditors. Corrections: Provider Account- Our agency no longer issues paper checks to our providers. All providers receive their reimbursements via direct deposit. Providers are required to fill out an authorization form with their banking information giving us permission to deposit into the account listed on the form. If funds are returned due to incorrect banking information, the provider is contacted and made aware of the return. The money is redeposited into their account once the current banking information is received. A new updated authorization form is required to be sent in to keep on file. We monitor our accounts online frequently to ensure that any returned funds get resolved and reissued immediately. Administrative Costs Account- Our agency still issues paper checks to pay all administrative costs monthly. Between 8-12 checks are issued during the month. We monitor our account online and check off as each check clears. If a check has not cleared by the last week of the month, we will call the payee to verify receipt of check. If check has not been received, we will issue a stop payment on the check and reissue as soon as possible. Our CPA flags any uncleared checks or direct deposits that are outstanding when reconciling our accounts. Hard copies of the reconciliations are given to the director for review and to keep on file. The CPA is required to make the director immediately aware upon finding an outstanding check/direct credits via phone call or verbally in person.

View Audit 29458

Finding 32931 (2022-002)

Significant Deficiency 2022

Iowa Healthiest State Initiative

IA

Internal Control / Segregation of Duties

Our auditors identified that the organization does not have appropriate supervision and review, including documentation of the review. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we ...

Our auditors identified that the organization does not have appropriate supervision and review, including documentation of the review. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we are in the process of updating the supervision and review of financial records. Anticipated Date of Completion: May 1, 2023

View Audit 33391

Finding 32930 (2022-001)

Significant Deficiency 2022

Iowa Healthiest State Initiative

IA

Internal Control / Segregation of Duties HUD Housing Programs

Our auditors identified that the organization does not have adequate segregation of duties. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we will be reviewing accounting policies to fu...

Our auditors identified that the organization does not have adequate segregation of duties. Responsible Individual: Jami Haberl, Executive Director Corrective Action Plan: Hired a new staff member to assist with the accounting duties. With the new role we will be reviewing accounting policies to further improve the segregation of duties. Anticipated Date of Completion: May 1, 2023

View Audit 33391

Finding 32920 (2022-003)

Significant Deficiency 2022

Opportunity Alabama, Inc.

AL

Internal Control / Segregation of Duties Reporting

Finding 2022-003 Lack of Controls over Vendor Master File Corrective Action Plan: In January of 2023, Opportunity Alabama Inc created a process for review of the Vendor Master Fi...

Finding 2022-003 Lack of Controls over Vendor Master File Corrective Action Plan: In January of 2023, Opportunity Alabama Inc created a process for review of the Vendor Master File.

View Audit 31541

Finding 32919 (2022-002)

Material Weakness 2022

Opportunity Alabama, Inc.

AL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimburseme...

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimbursement reports on a quarterly basis. These reports are filed by the last day of the month following the quarter end. This allows for an up to date record of all open reimbursement periods.

View Audit 31541

Finding 32918 (2022-001)

Material Weakness 2022

Opportunity Alabama, Inc.

AL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-001 Lack of Approval Process for Disbursements Corrective Action Plan: In September of 2022, Opportunity Alabama Inc created a process and policy in which all transa...

Finding 2022-001 Lack of Approval Process for Disbursements Corrective Action Plan: In September of 2022, Opportunity Alabama Inc created a process and policy in which all transactions (including disbursements), bank reconciliations, and journal entries are reviewed and approved on a monthly basis.

View Audit 31541

Finding 32916 (2022-002)

Material Weakness 2022

Public Prep Charter School Academies

NY

Allowable Costs / Cost Principles

Public Prep agrees with the audit finding and acknowledges our responsibility for the design, implementation and reviews of internal controls related to financial reporting on Federal awards, the internal finance team will: 1. Assign several accountants who understands the reporting/ invoicing/ and ...

Public Prep agrees with the audit finding and acknowledges our responsibility for the design, implementation and reviews of internal controls related to financial reporting on Federal awards, the internal finance team will: 1. Assign several accountants who understands the reporting/ invoicing/ and accounting components required for Federal awards. 2. On a monthly basis, the accountants will tag all the allowable, allocable, and appropriate expenses to each of the various federal awards. 3. The accountants will provide Grant Status reports to the schools to report on all expenses expended against the grant funds, to ensure the funds are used appropriately for their intended use. 4. The accountants will have a cost allocation plan to monitor all the expenses being allocated to all the grants funds.

View Audit 23980

Finding 32915 (2022-003)

Material Weakness 2022

Brown County Community Unit School District #1

IL

Internal Control / Segregation of Duties

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limit...

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 24330

Finding 32912 (2022-001)

Material Weakness 2022

Lexington County School District Two

SC

Cash Management

Finding: 2022-001 CORRECTIVE ACTION: During the quarterly grant claims process, the Director of Finance will ensure previous quarter grant claims are accounted for in the amount to be claimed for the current quarter. The Chief Financial Officer, who submits the claims to SCDE for reimbursement, wil...

Finding: 2022-001 CORRECTIVE ACTION: During the quarterly grant claims process, the Director of Finance will ensure previous quarter grant claims are accounted for in the amount to be claimed for the current quarter. The Chief Financial Officer, who submits the claims to SCDE for reimbursement, will generate their own budget report to verify expenditures before submitting the quarterly claim for reimbursement. ANTICIPATED COMPLETION DATE: In-process or by 2nd quarter claims of FY22-23 CONTACT PERSON: Allison Barrs, Director of Finance and/or Travis Crocker, Chief Financial Officer

View Audit 28643

Finding 32911 (2022-001)

Material Weakness 2022

Western Pacific Regional Fishery Management Council

HI

Reporting § 200.302

AUDIT FINDING #2022-001 Condition: For 8 of 12 semi-annual Federal Financial Reports tested, the reported cash disbursements did not reconcile to the expenditures recorded in the general ledger. Unreconciled differences ranged from $30 to $104,174 and totaled approximately $199,000. CORRECTIVE ACTIO...

AUDIT FINDING #2022-001 Condition: For 8 of 12 semi-annual Federal Financial Reports tested, the reported cash disbursements did not reconcile to the expenditures recorded in the general ledger. Unreconciled differences ranged from $30 to $104,174 and totaled approximately $199,000. CORRECTIVE ACTION Upon transmittal, revenue and total expenses matched the profit and loss reports for the 12 Federal Financial Reports referenced above. The 8 Federal Financial Reports noted above occurred in periods prior to the 2021-002 audit finding that was implemented in October 2022. The Council will continue to follow the 2021-002 corrective action finding. In addition, accruals for expenses paid in the current year for the previous year will be done on a monthly basis with the reversals being done on the first day of each following month. All entries and accruals will be completed prior to the filing of the Federal Financial Reports.

View Audit 29399

Finding 32910 (2022-002)

Significant Deficiency 2022

Western Pacific Regional Fishery Management Council

HI

Cash Management § 200.305

AUDIT FINDING 2022-002 Cash Management Condition: During our audit, we noted draw downs from the Sustainable Fisheries Fund XII award were on hand in excess of thirty days during the periods April through July 2022 and October through December 2022. Funds from the Sustainable Fisheries Fund XIII awa...

AUDIT FINDING 2022-002 Cash Management Condition: During our audit, we noted draw downs from the Sustainable Fisheries Fund XII award were on hand in excess of thirty days during the periods April through July 2022 and October through December 2022. Funds from the Sustainable Fisheries Fund XIII award were on hand in excess of thirty days from September through December 2022. The excess funds on hand for these awards ranged from approximately $4,000 to $16,000. CORRECTIVE ACTION Regarding the SFF XII award, per GMD requirements related to the annual closure of the asap.gov site a draw down for estimated expenses was made in September 2022. No additional drawdowns were made. Regarding SFF XIII award, a drawdown for expenses was made in August 2022. A journal entry was made to balance the 2021 trial balance in quickbooks. This was done to match the end of year auditor?s trial balance in September 2022. No additional drawdowns were made. Cash on hand and existing expenses will be reviewed by the Fiscal Officer prior to the 15th and end of month payables. Draw down of funds will be made based on existing cash on hand and expenses entered for the applicable period. Funds will be expensed in a timely manner.

View Audit 29399

Corrective Action Plans

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