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Corrective Action Plans

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Finding 30787 (2022-002)
Significant Deficiency 2022
Panhandle Independent Living Center, Inc.
TX
Cash Management Internal Control / Segregation of Duties
Identifying Number: 2022-002 (Significant Deficiency) Audit Finding: Management Review and Approval of Monthly Grant Revenue Reports. Corrective Action Planned: PILC has implement internal controls for management?s review and approval of monthly grant revenue reports, including an officer of P...
Identifying Number: 2022-002 (Significant Deficiency) Audit Finding: Management Review and Approval of Monthly Grant Revenue Reports. Corrective Action Planned: PILC has implement internal controls for management?s review and approval of monthly grant revenue reports, including an officer of PILC (CFO and/or Chief Operating Officer) will review, approve and sign/initial all monthly grant reports prior to submission. The name of the contact person responsible for the corrective action: Joe Rogers, Chief Executive Officer The anticipated completion date: To be completed by September 30, 2023.
View Audit 26731
Finding 30786 (2022-001)
Material Weakness 2022
Panhandle Independent Living Center, Inc.
TX
Reporting
Identifying Number: 2022-001 (Material Weakness) Audit Finding: Financial Management Lacks General Knowledge to Apply Generally Accepted Accounting Principles (GAAP) in the Preparation of Annual Financial Statements and Governmental Accounting Standards in the Preparation of the Annual Schedule o...
Identifying Number: 2022-001 (Material Weakness) Audit Finding: Financial Management Lacks General Knowledge to Apply Generally Accepted Accounting Principles (GAAP) in the Preparation of Annual Financial Statements and Governmental Accounting Standards in the Preparation of the Annual Schedule of Expenditures of Federal Awards (SEFA). Corrective Action Planned: PILC hired an outsourced Chief Financial Officer (CFO) whom is a licensed Certified Public Accountant (CPA) in the state of Texas immediately prior to the September 30, 2022 fiscal year end. The outsourced CFO adjust PILC?s books for end of year accruals and prepare the SEFA in accordance with GAS. The name of the contact person responsible for the corrective action: Joe Rogers, Chief Executive Officer The anticipated completion date: To be completed by September 30, 2023.
View Audit 26731
Finding 30785 (2022-001)
Material Weakness 2022
Sedro-Woolley School District No. 101
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
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: Brett Greenwood 801 Trail Road Sedro-Woolley, W...
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: Brett Greenwood 801 Trail Road Sedro-Woolley, WA. 98284 360-855-3500 Corrective action the auditee plans to take in response to the finding: The District used the Emergency Connectivity Funds (ECF) to provide a laptop to every student when we were forced to close due to covid-19. This felt like an emergency situation to us and we were focused on finding ways to deliver curriculum while students were at home. We were not aware of the unmet need requirement for this funding, so we accept the finding. Corrective Action: if we are awarded Emergency Connectivity Funds in the future, we will address the unmet needs criteria to ensure these funds are spent per the grant requirements. Anticipated date to complete the corrective action: Immediately
View Audit 26730 Questioned Costs: $1
Finding 30784 (2022-001)
Material Weakness 2022
Anacortes School District No. 103
WA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
The Anacortes School District feels this audit finding is specific to the Emergency Connectivity Fund and has decided not to claim any funds in a recently awarded allocation. Additionally, the District will not apply for any Emergency Connectivity Fund grants in the future.
View Audit 26729 Questioned Costs: $1
Finding 30783 (2022-001)
Material Weakness 2022
Saint Elizabeth Manor, Inc.
CT
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Saint Elizabeth Manor HUD Project No.: 017?EH120 Audit Firm: CohnReznick Period covered by the audit: year ended 6/30/2022 Corrective Action Plan prepared by: Name:Jonathan Ramsay Position: Chief Financial Officer Telephone Number: 860...
CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Saint Elizabeth Manor HUD Project No.: 017?EH120 Audit Firm: CohnReznick Period covered by the audit: year ended 6/30/2022 Corrective Action Plan prepared by: Name:Jonathan Ramsay Position: Chief Financial Officer Telephone Number: 860-342-2224 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations by the auditors. b. Action(s) Taken or Planned on the Finding Management will review the properties Surplus Calculation closer to year end to determine if there is Surplus Cash. If it is determined that there is Surplus Cash, management will deposit funds into the Residual Receipts account in a timely manner.
View Audit 26780
Finding 30782 (2022-001)
Material Weakness 2022
Iowa Community Capital
IA
Internal Control / Segregation of Duties
2022-001 Segregation of Duties Over Federal Awards - Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.
2022-001 Segregation of Duties Over Federal Awards - Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.
View Audit 26676
Finding 30780 (2022-004)
Significant Deficiency 2022
Los Angeles Community College District
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance
The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible pers...
The Accounting Office will require all program personnel to complete a checklist of all expenditures incurred close to the end of the fiscal year in order to identify any expenditures that need to be accrued. Personnel responsible for implementation: Nyame-Tease Prempeh Position of responsible personnel: Assistant Director of Accounting Date of Implementation: July 1, 2023
View Audit 27427
Finding 30776 (2022-002)
Significant Deficiency 2022
Los Angeles Community College District
CA
Questioned Costs Student Financial Aid Internal Control / Segregation of Duties
A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify student...
A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify students with unusual circumstances not currently identified by the R2T4 program. Unfortunately, the R2T4 worksheet was not manually added to the SIS due to an inadvertent oversight. We believe this is an isolated incident, but in order to automate the manual process, CFAU requested the Office of Information Technology to incorporate the external query logic into the R2T4 program. The worksheet has been manually added. Note that the internal controls have been substantially strengthened which has reduced the number of students impacted year-over-year. B. Untimely Notification of Grant Overpayment to Students and Secretary The college inadvertently failed to report the student overpayment to NSDLS timely. Due to SIS communication limitations with this last batch for the summer 2022 term, the District was unable to send the notification through SIS and had to send the R2T4 OP notification outside of SIS manually resulting in the late notification. C. Distance Education Courses ? Lack of Formal Process to Determine Accuracy of Student Withdrawal Date With regards to student withdrawal dates as it relates to DE courses, the District will provide communications to all faculty throughout the semester instructing them to assess individual student participation in the class and to exclude students from the class if prior to exclusion deadlines, or drop students if exclusion deadlines have passed. The communications will refer to the Academic Senate guidelines on regular and substantive interaction and use of authentic assessments to ensure that active participation is being effectively evaluated. Communications will be times around core deadlines for enrollment and financial aid processes. The DE Coordinators will be informed of the new standard to supplement the existing required and optional trainings currently provided to teaching faculty. This process will be implemented in Fall 2022. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected Date of Implementation: Fall 2022
View Audit 27427 Questioned Costs: $1
Finding 30775 (2022-001)
Significant Deficiency 2022
Los Angeles Community College District
CA
Questioned Costs Student Financial Aid Eligibility § 200.303
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Ma...
The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected date of Implementation: Summer 2023
View Audit 27427 Questioned Costs: $1
Finding 30773 (2022-003)
Significant Deficiency 2022
Los Angeles Community College District
CA
Subrecipient Monitoring Special Tests & Provisions
A. Perform regular backup restoration tests i. The District is planning to complete a backup restoration by the end of Q1 2023. B. Improve server and network security i. The District has completed reviewing the changes needed to address the identified critical vulnerabilities. The vulnerabili...
A. Perform regular backup restoration tests i. The District is planning to complete a backup restoration by the end of Q1 2023. B. Improve server and network security i. The District has completed reviewing the changes needed to address the identified critical vulnerabilities. The vulnerability patch will be applied by the end of the 2022 calendar year. ii. The District completed the high vulnerability patch on November 10, 2022. iii. The District completed the critical patch updates outside of the identified 30 calendar day window due to minimizing substantial business impact. The patching periods fell under the critical business time period. Verbal approval was provided but the District will strictly follow procedure to obtain written authorization from the VC/CIO for delaying the patching. C. Perform timely access revocation and system access review i. The District has undergone a comprehensive discovery of our current environments and scoped out opportunities to optimize the deprovisioning synchronization. This scope has been incorporated into a public solicitation which completed early Fall 2022. Currently, the District awaits board authorization on issuing a professional services contract to begin the effort. The target is to initialize a project in January to automate deprovisioning synchronization of employees across the multiple EPR systems. Meanwhile, regular access reviews of SAP and SIS will be a separate process that will be regularly conducted. The target completion is early Q2 2023. D. Strengthen password controls ? optimize account lockout configuration in SAP Database i. The SAP Database accounts identified are system accounts that are not used for any type of interactive login. The password policy has been applied to interactive login accounts only thus these accounts were not included. The District is currently exploring the feasibility of applying these policies to the system accounts without impact to downstream automated processes. E. Establish and document approval of IT policies and procedures i. The LACCD Office of Information Technology Information Security Team has completed the initial draft of the Operational Protocol for Portable Media, which is currently under review. The OIT anticipates implementation will be completed by March 31, 2023. ii. An Operational Protocol for Risk Acceptance of SIS Permissions requires finalizing a formal Role-Based Access Control (RBAC) model for SIS. This process was delayed due to leadership changes in the Office of Educational Programs and Institutional Effectiveness (EPIE), the main process stakeholder, that occurred during the audit year. The OIT anticipates that the RBAC will be finalized and a Risk Acceptance Process for SIS permissions will be finalized and implemented by June 30, 2023. Personnel responsible for implementation: Carmen V. Lidz Position of responsible personnel: Vice Chancellor & Chief Information Officer
View Audit 27427
East Long Pond Apartments, Inc.
RI
HUD Housing Programs Internal Control / Segregation of Duties
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding East Long Pond Apartments, Inc., Project NO. 016-HD-068, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Award...
D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding East Long Pond Apartments, Inc., Project NO. 016-HD-068, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Findings: Finding 2022-001 Condition: (1) incomplete or not verification of current income; (1) Form 9887 not signed; (1) no birth certificate or evidence of date of birth. Recommendation: Management should correct the files in error. Response: Management has corrected the files in error. Thank you. Regards, Charles M. Lynch Finance Director and Responsible Party
View Audit 25887
Finding 30771 (2022-003)
Material Weakness 2022
Promedica Health System and Subsidiaries
OH
Material Weakness Reporting
Finding Number: 2022-003 Condition: ProMedica Health System's controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of infection control expenses in the correct period. Planned Corrective Action: Management fully understands and ackno...
Finding Number: 2022-003 Condition: ProMedica Health System's controls in place for reporting submissions did not identify that guidelines were not followed related to the reporting of infection control expenses in the correct period. Planned Corrective Action: Management fully understands and acknowledges the importance of identifying and complying with the reporting guidelines of federal awards, including the reporting of infection control expenses in the correct period. The receipt of Provider Relief Funds has broadened the scope of individuals that are responsible for reporting of Federal awards to those outside of the Grants and Research departments. Expenses for the Provider Relief Funds were correctly captured by period incurred and appropriately tracked for allowability. ProMedica has implemented a review procedure of the Provider Relief Funds consistent with other grant reporting so that the HRSA reports will be reviewed by a Grants Advisor or Grants Analyst prior to submission to ensure that eligible expenses are entered into the correct period in accordance with the guidelines established by HHS. Contact person responsible for corrective action: Kyle Kickbusch, Interim Corporate Controller and AVP Anticipated Completion Date: 09/21/2023
View Audit 25693
Freeman Apartments, Inc. Hud Project No. 031 Hd 066
NJ
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 26627
Finding 30768 (2022-001)
Significant Deficiency 2022
Chicago Park District
IL
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive suppo...
Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive support to park sites. ? Hire and train seasonal staff to ensure compliance, adhering to site visits and monitoring within the required timelines. ? Provide weekly assessment of monitor reports to promote accuracy in meal distribution, and reduction of food waste by reducing second meals ordered. Reviews occurring weekly on Wednesday, where wellness team will reduce meal overage not to exceed 5. Check if temperature, date of service and signature recorded on all invoices and DMC. ? Review and analyze audit findings with seasonal staff, Area Managers, and Administration. ? Utilize the Area Managers to assist with quality assurance and compliance with state/ federal regulations. ? Mandate that at least three of staff members per site are trained in SFSP, ? Upload daily attendance list for day camp with weekly summaries, keep hard copies in binders for audits. ? Follow program accountability and awareness, ensuring documentation is visible, data is submitted on Friday Anticipated Completion Date: August 2023 Name of the Contact Person Responsible for Corrective Action: Sandra Olson, Director of Programming Meghan O?Boyle, Wellness Manager
View Audit 25692
Finding 30766 (2022-003)
Significant Deficiency 2022
Central Christian College of Kansas and Affiliates
KS
Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency
Return of Title IV (R2T4) Calculations Planned Corrective Action: The College is now taking additional steps to check R2T4 calculations. While our 3rd party servicer processes R2T4's, our Student Finance Clerk has been trained in this process as well. The Student Finance Clerk will complete the...
Return of Title IV (R2T4) Calculations Planned Corrective Action: The College is now taking additional steps to check R2T4 calculations. While our 3rd party servicer processes R2T4's, our Student Finance Clerk has been trained in this process as well. The Student Finance Clerk will complete the R2T4 internally, and then compare to confirm that dates and calculations match before refunds are completed. There is also an internal countdown between the Registrar and the Student Finance Clerk that tracks withdrawals and the days remaining until R2T4 needs to be completed. Person Responsible for Corrective Action Plan: Lyndsi Romero, Director of Financial Aid Anticipated Date of Completion: June 30, 2023
View Audit 26626
Blue Ridge Community Unit School District 18
IL
Equipment & Real Property Management § 200.313
17-020-0180-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include the date purchased and serial numbers for equipment purchased with Education Stabilizatio...
17-020-0180-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include the date purchased and serial numbers for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Hillary Stanifer Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.
View Audit 26383
West Branch-Rose City Schools
MI
School Nutrition Programs
The Superintendent, Director of Finance and Food Service Director will meet regularly to review food service revenue and expenditures during the course of the year. Adjustments will be made as deemed necessary.
The Superintendent, Director of Finance and Food Service Director will meet regularly to review food service revenue and expenditures during the course of the year. Adjustments will be made as deemed necessary.
View Audit 25883
West Branch-Rose City Schools
MI
School Nutrition Programs Cash Management
The Superintendent, Director of Finance and Food Service Director have met with the Board of Education to seek approval for kitchen remodeling projects. The district Architect is working on a remodeling plan that should be completed during the 2022-2023 school year with major construction starting i...
The Superintendent, Director of Finance and Food Service Director have met with the Board of Education to seek approval for kitchen remodeling projects. The district Architect is working on a remodeling plan that should be completed during the 2022-2023 school year with major construction starting in the 2023/2024 continuing through 2024/2025 school year with completion set for the start of the 2025/2026 school year.
View Audit 25883
Finding 30745 (2022-005)
Material Weakness 2022
Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.
LA
Procurement, Suspension & Debarment
Finding 2022-004: Internal Control Deficiency and Noncompliance Over Procurement Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: AdviseWell...
Finding 2022-004: Internal Control Deficiency and Noncompliance Over Procurement Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: AdviseWell did not have internal controls in place to sufficiently document the history of procurement, including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Additionally, management did not have evidence of internal controls being in place to document that vendors were not suspended or debarred prior to entering a procurement transaction. AdviseWell does not have and use documented procurements procedures. Corrective Action Plan: Internal controls will be implemented to ensure that sufficient documentation of history of procurement, including the rationale for the method of procurement, selection of contract type, contractor selection or rejection of, and the basis for contract price; ensure vendors are not suspended or debarred prior to entering into the procurement process; and document these procurement procedures with an annual review of these with staff. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 25691
Finding 30744 (2022-003)
Material Weakness 2022
Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.
LA
Internal Control / Segregation of Duties Reporting Student Financial Aid
Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in p...
Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in place to ensure that reports that are submitted are complete and accurate. The same individual that prepares the SF-425 report, is the same person that reviews and submits the reports. Corrective Action Plan: Internal controls will be implemented to ensure that once the SF-425 report is completed, someone from the accounting department will verify funds being reported are correct and appropriate. Documentation will be maintained to support the review process. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 25691
Finding 30743 (2022-002)
Material Weakness 2022
Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.
LA
Cash Management Internal Control / Segregation of Duties
Finding 2022-002: Internal Control Deficiency Cash Management Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There is no evidence of inte...
Finding 2022-002: Internal Control Deficiency Cash Management Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There is no evidence of internal controls in place to ensure that requests for reimbursement are based on expenses paid for by AdviseWell. Corrective Action Plan: Internal controls will be implemented to ensure drawdowns are made on expenses paid for by AdviseWell and not on unpaid obligated funds before proceeding by having a secondary review by appropriate staff. Documentation will be maintained to support those payments preceded drawdowns and secondary review has been completed. Management will ensure all duties are appropriately segregated. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 25691
Finding 30742 (2022-001)
Material Weakness 2022
Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.
LA
Internal Control / Segregation of Duties Period of Performance Student Financial Aid
Finding 2022-001: Internal Control Deficiency over Activities Allowed/Allowable Costs and Period of Performance Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects ...
Finding 2022-001: Internal Control Deficiency over Activities Allowed/Allowable Costs and Period of Performance Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: Management did not have adequately designed internal controls in place over expenses charged to the federal program. Corrective Action Plan: Internal controls will be implemented to ensure expenditures are appropriately reviewed and approved prior to entering into the expenditure or requesting reimbursement from the federal program. Documentation will be maintained to support that expenditures were reviewed for appropriate period of performance. Management will ensure all duties are appropriately segregated. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023
View Audit 25691
Finding 30735 (2022-007)
Significant Deficiency 2022
Community Unit School District 100
IL
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid ...
Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER DE (4 of 4 quarters required), ESSER PL (2 of 4 quarters required), ESSER E2 (1 of 4 quarters required), ESSER CP (1 of 1 quarter required), and ESSER D2 (1 of 3 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.
View Audit 25796
Finding 30732 (2022-005)
Significant Deficiency 2022
Community Unit School District 100
IL
Equipment & Real Property Management Reporting
Condition: The ESSER I and ESSER II grants included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to ensure t...
Condition: The ESSER I and ESSER II grants included items below the capitalization threshold of $5,000 in capital outlay objects. Plan: To avoid this compliance and internal control issue, the District should communicate with its staff the capitalization policy and have a review process to ensure that only include items greater than its $5,000 capitalization threshold is followed. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and management will communicate the District's capitalization policy and the proper recording of items that fall underneath the District's capitalization threshold with all District employees who are involved with grant writing, grant reporting, and posting to the general ledger system.
View Audit 25796
Jacksonville Gardens, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Jacksonville Gardens, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit ...
Oversight Agency for Audit, Jacksonville Gardens, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 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. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, CFDA 14.157 Recommendation: The Project should implement procedures to ensure all applicant and tenant documentation is properly maintained. Action Taken: Management has provided additional training on HUD guidelines and established a compliance department that will conduct periodic file reviews. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954- 835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 25681
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