Corrective Action Plans

Finding 31707 (2022-001)

None 2022

MO

HUD Housing Programs Cash Management

Finding No 2022-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. ...

Finding No 2022-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. Expected Date of Completion:

View Audit 26795

Finding 31705 (2022-002)

Significant Deficiency 2022

Lakeview College of Nursing

IL

Student Financial Aid Subrecipient Monitoring Reporting

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitori...

FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: [Describe action planned or taken]. ? Additional reports will be reviewed before submitting the first-of-term information to the National Student Clearinghouse. ? Future semesters begin and end dates are created three years in advance to avoid date changes. ? The Registrar will complete a monthly review of students in the NSLDS system to ensure enrollment begin and end dates are accurate according to College Academic Calendar and clearinghouse submission. Name(s) of the contact person(s) responsible for corrective action: ? Connie Young, Director of Enrollment/Registrar Planned completion date for a corrective action plan: ? August 1, 2023. If the U.S. Department of Education has questions regarding this schedule, please call Sheila Mingee at 217-709-0923.

View Audit 26744

Finding 31697 (2022-005)

Material Weakness 2022

Dekalb County, Ga

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: Decemb...

Finding 2022-005 ? Reporting - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will ensure future grant reports are filed timely. - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31695 (2022-004)

Material Weakness 2022

Dekalb County, Ga

GA

Subrecipient Monitoring § 200.332

Finding 2022-004 ? Subrecipient Monitoring - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will work closely with the sub-recipients to communicate the grant require...

Finding 2022-004 ? Subrecipient Monitoring - Name of the Contact Person Responsible for the Corrective Action Plan: Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Grants Division will work closely with the sub-recipients to communicate the grant requirements and review their supporting documentation to ensure the required documentation is listed/provided. - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31692 (2022-006)

Significant Deficiency 2022

Dekalb County, Ga

GA

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Commun...

Finding 2022-006 ? Special Tests ? Obligation, Expenditure and Payment Requirements - Name of the Contact Person Responsible for the Corrective Action Plan: Allen Mitchell (Community Development) and Deborah Sherman, Division Director ? Finance ? Grants Division. - Corrective Action Plan: The Community Development Department has implemented internal controls to ensure that HUD Emergency Solutions Grant (ESG) program funds are obligated for all grant amounts, except the amount for its administrative costs, within 180 days of the date that HUD signs the grant agreement (or grant amendment for the reallocation of funds). - Anticipated Completion Date: December 31, 2023.

View Audit 35975

Finding 31686 (2022-001)

Significant Deficiency 2022

Starmont Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 1, 2023 To: U.S. Department of Agriculture and U.S. Department of Education Starmont Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacke...

CORRECTIVE ACTION PLAN March 1, 2023 To: U.S. Department of Agriculture and U.S. Department of Education Starmont Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Agriculture: ? Clustered programs: Child Nutrition Cluster: o Federal Assistance Listing Number 10.553-USDA-School Breakfast Program o Federal Assistance Listing Number 10.555-USDA-Emergency Operation Cost During COVID-19 o Federal Assistance Listing Number 10.555-USDA-National School Lunch Program o Federal Assistance Listing Number 10.559-USDA-Summer Food Service Program for Children U.S. Department of Education: ? Education Stabilization Fund (ESF): o Federal Assistance Listing Number 84.425D: ? COVID-19 Elementary and Secondary School Emergency Relief (ESSER II) o Federal Assistance Listing Number 84.425U: ? American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) o Federal Assistance Listing Number 84.425W: ? American Rescue Plan - Elementary and Secondary School Emergency Relief-Homeless Children and Youth Page 2 Internal control deficiencies: See Finding 2022-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. If the U.S. Department of Agriculture or U.S. Department of Education have questions regarding this plan, please call Katie Taylor, District Secretary/Treasurer, at 563-933-4598. Sincerely yours, Katie Taylor Starmont Community School District District Secretary/Treasurer cc: Christi L. Meyer, CPA

View Audit 35912

Finding 31684 (2022-004)

Significant Deficiency 2022

Universidad Carlos Albizu, Inc.

PR

Questioned Costs Allowable Costs / Cost Principles § 200.405 § 200.430

Condition found For the period that covers October 1, 2021, to January 31, 2022, two employees approved time and attendance reports did not agree with what was reflected within the payroll system and therefore petitioned to the federal program. Time charged to the federal program was not based on a...

Condition found For the period that covers October 1, 2021, to January 31, 2022, two employees approved time and attendance reports did not agree with what was reflected within the payroll system and therefore petitioned to the federal program. Time charged to the federal program was not based on actual hours. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for transactions that occurred before the payroll corrective action plan was implemented. The University payroll's internal controls, processes and procedures are undergoing changes because of extensive training provided to employees on ADP modules (from Feb- May 2022) and the implementation of a consultant recommendations on payroll processes and practices (in process). In addition, the University retained a public accounting firm to carry out an internal audit process which includes actions aimed at addressing this type of finding. Also, will perform, when applicable, recurring account reconciliations to ensure the amounts charged to the federal award and disbursed to the employees are accurate. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date October 2022.

View Audit 34495 Questioned Costs: $1

Finding 31683 (2022-003)

Significant Deficiency 2022

Universidad Carlos Albizu, Inc.

PR

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institut...

Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for a transaction that occurred before the corrective action plan implemented by the University to address this issue. The Institute provided training to their staff to ensure that all disbursements included all the required documentation in accordance with the University's policy. This training was carried out for all personnel involved in the purchasing process. In addition, the University hired a public accounting firm to carry out an internal audit process which included actions that were aimed at resolving this finding. No cases of this nature were identified after the corrective action plan was implemented. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date Completed as of June 30, 2022.

View Audit 34495

Finding 31681 (2022-002)

Significant Deficiency 2022

Metropolitan Council on Jewish Poverty and Affiliates

NY

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Period of Performance § 200.303

This is a repeat finding that was only first reported to Met Council at the end of the fiscal year covered by this audit. As such, the finding could not possibly have been corrected until fiscal year 2023. The policies to ensure the accuracy of our payroll and accounts payable processes were immedia...

This is a repeat finding that was only first reported to Met Council at the end of the fiscal year covered by this audit. As such, the finding could not possibly have been corrected until fiscal year 2023. The policies to ensure the accuracy of our payroll and accounts payable processes were immediately adopted after the receipt of the fiscal year 2021 audit recommendation at the end of the 2022 fiscal year. As a result, our recommended course of action, as stated below, remains unchanged from the prior year: Payroll Review Electronic timesheets are completed and submitted by employees through the payroll system. All timesheets must be approved electronically by an employee's supervisor. The Senior Human Resources Manager, Benefits, reviews and signs the preprocessing payroll register prior to submission. Once approved the Payroll/Human Resources Administrator submits the payroll to the payroll administrator for processing. The Payroll/Human Resources Administrator sends the signed preprocessing register by email to the Managing Director of Human Resources, the Controller, and the Senior Budget Director listing all the exceptions for the current payroll. The Fiscal Project Manager then, through the payroll administrator, will generate a salary summary that includes a listing of the prior payroll and the current payroll indicating any differences. The fiscal project manager then sends the last page of the processed payroll register along with the salary summary to the Managing Director of Human Resources and the Controller for their review and signature approval. The payroll journal entry is generated by the Fiscal Project Manager and uploaded into the accounting software for review and approval by the Controller. Accounts Payable ("AP") Review The AP Accountant saves a PDF of each invoice (whether received electronically or on paper) and sends an email together with the invoice to the respective program director for approval. The program directors approve and code the invoices by signature which they then email back to the AP team for processing. When an invoice is coded to be charged to a grant ? the invoice is also placed in a folder by date on the shared drive for the Budget Department to review and approve the grant coding on each invoice. Once the coding is initialed and dated by the Senior Director of Budgets and Grants, it is entered into our accounting software for AP processing.

View Audit 33054

Finding 31679 (2022-002)

Material Weakness 2022

Clatsop Community College

OR

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is n...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new letter for applying for HEERF financial assistance was created. The new application clearly states which HEERF funds will used to pay the student. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed

View Audit 33048 Questioned Costs: $1

Finding 31678 (2022-001)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Reporting § 200.303

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be review...

Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Both the Director of Accounting and the Grant Accountant have reminders on their calendars to ensure completion and documented review of the report will be completed by the 10th of the month following quarter end. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed.

View Audit 33048

Finding 31667 (2022-007)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA Handbook. Explanat...

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA Handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office is drafting a disbursement notification that will be emailed by the business office at the time of loan disbursement. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: June 1, 2023

View Audit 33048

Finding 31664 (2022-003)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that stude...

Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that student information is reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director are now aware of the system deficiencies around newly expired MPN?s and will report disbursements manually in COD. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed

View Audit 33048

Finding 31663 (2022-009)

Significant Deficiency 2022

Clatsop Community College

OR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement ...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff is being trained to monitor all outstanding checks and to follow the federal and state guidelines. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: June 30, 2023

View Audit 33048

Finding 31662 (2022-008)

Significant Deficiency 2022

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagree...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the process be put in place to ensure the calculation of the R2T4 is done correctly and that all calculations are reviewed and such review is documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All R2T4 calculations are now being performed in COD. All calculations are being reviewed by a second staff member. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed.

View Audit 33048

Finding 31661 (2022-006)

Significant Deficiency 2022

Clatsop Community College

OR

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend that the College put a process in place to ensure all error reports are updated within the required 10 days. They should also establish a process to ensure all students who have...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend that the College put a process in place to ensure all error reports are updated within the required 10 days. They should also establish a process to ensure all students who have a status change are accurately and timely reported to NSLDS. This process should include understanding of NSC?s processes and ensuring they are correctly reporting to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A request for additional staffing due to the systems limitation has been submitted. Financial Aid will provide the registrar with the list of students who have aid so they can review those students in NSLDS and not rely on the clearinghouse. Name(s) of the contact person(s) responsible for corrective action: Siv Serene Barnum Planned completion date for corrective action plan: June 30, 2023

View Audit 33048

Finding 31660 (2022-005)

Significant Deficiency 2022

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit ...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063 Recommendation: We recommend that a process be put in place to test the software system prior to doing award packages to ensure that the Pell award for all students is calculated correctly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director will test the first 40 Pell awards of each academic year to ensure the Pell tables are accurate. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: June 1, 2023

View Audit 33048

Finding 31659 (2022-004)

Significant Deficiency 2022

Clatsop Community College

OR

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There i...

Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend a process be put in place to ensure documentation is maintained and available, particularly when making software changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SAP policy has been updated to include only classes taken under current major to better work within system limitations. Staff will run SAP manually on students with prior attendance in legacy system. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed

View Audit 33048

Finding 31658 (2022-001)

Material Weakness 2022

Fremont School District No. 79

IL

Cash Management Reporting

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expe...

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly. Plan: District has implemented procedures to determine grant expenditures were posted correctly in the general ledger as well as the ISBE expenditure reports. Anticipated Date of Completion: 10/31/2022 Name of Contact Person: Ivy Fleming Management Response: n/a

View Audit 31413

Finding 31657 (2022-008)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 27899

Finding 31656 (2022-007)

Significant Deficiency 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 27899

Finding 31655 (2022-006)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Eligibility HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 27899

Finding 31654 (2022-005)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 27899

Finding 31653 (2022-004)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 27899

Finding 31652 (2022-003)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 27899

Corrective Action Plans

Filters