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Corrective Action Plans

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Finding 26289 (2022-009)
Material Weakness 2022
City of Jacksonville
FL
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Cash Management § 200.306 § 200.330
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26288 (2022-005)
Material Weakness 2022
City of Jacksonville
FL
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.212 § 200.318 § 200.332 § 200.514
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26287 (2022-004)
Material Weakness 2022
City of Jacksonville
FL
Allowable Costs / Cost Principles Subrecipient Monitoring Special Tests & Provisions § 200.330 § 200.332
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26285 (2022-008)
Material Weakness 2022
City of Jacksonville
FL
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.306 § 200.330
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26283 (2022-006)
Material Weakness 2022
City of Jacksonville
FL
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.306 § 200.330
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26281 (2022-007)
Material Weakness 2022
City of Jacksonville
FL
Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.306 § 200.330
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
View Audit 17864
Finding 26265 (2022-003)
Material Weakness 2022
Valders Area School District
WI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple po...
Management is cognizant of the District?s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The District has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The District continues to identify and implement effective mitigating controls when possible. Current District procedures in both the accounts payable and payroll functions include one position that is primarily responsible for transaction processing and require that a second individual review and approve transactions. As a result of these procedures, the Finance Manager has less responsibility with daily functions which enables the position to provide additional secondary review and oversight both in the financial areas of accounts payable, accounts receivable, and in the payroll/HR areas. Name of responsible official: Michelle Lillibridge, Business Services Director Expected Completion Date: Ongoing, no formal expected completion date
View Audit 18106
Finding 26262 (2022-001)
Significant Deficiency 2022
Southern Door County School District
WI
Internal Control / Segregation of Duties
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager,...
Bank reconciliations and payroll records will be done on a monthly basis and reviewed by the Business Manager, District Administrator, and Board of Education Treasurer. School activity accounts will be reviewed monthly by respective building principals, and quarterly by the Business Office Manager, the District Administrator, and the Board Treasurer. The district has scheduled quarterly financial updates with the entire Board of Education to review accounting information, expectations and to provide explanations for any variances during a regular board meeting workshop. The implementation of these plans is currently effective.
View Audit 22917
City of Cortland
NY
Reporting
Corrective Action Plan: Expenses to date were reconciled in late July 2023. In addition, Common Council adopted an allocation plan for remaining funds in August 2023 to help direct and track remaining projects utilizing American Rescue Plan Act funds. Common Council will receive updated reporting ...
Corrective Action Plan: Expenses to date were reconciled in late July 2023. In addition, Common Council adopted an allocation plan for remaining funds in August 2023 to help direct and track remaining projects utilizing American Rescue Plan Act funds. Common Council will receive updated reporting on American Rescue Plan Act funds at a minimum of twice per year. Anticipated Completed Date: April 15, 2024. Responsible Contact Person: Lisa Henty, Director of Administration & Finance City of Cortland, 25 Court Street, Cortland, NY 13045 (607) 758-8373
View Audit 23007
Finding 26254 (2022-004)
Significant Deficiency 2022
Pardeeville Area School District
WI
School Nutrition Programs Eligibility
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management has implemented procedures to ensure that the free and reduced price applications and the verifications are kept on file and scanned. The appropriate employees will be trained and b...
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management has implemented procedures to ensure that the free and reduced price applications and the verifications are kept on file and scanned. The appropriate employees will be trained and be made aware of the requirements for these documents. Anticipated Completion Date ? This procedure has been implemented for the 2022-2023 school year and all of the appropriate employees are aware of the importance of keeping these documents.
View Audit 23165
Finding 26253 (2022-003)
Significant Deficiency 2022
Pardeeville Area School District
WI
Reporting Internal Control / Segregation of Duties
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective t...
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.
View Audit 23165
Finding 26252 (2022-001)
Significant Deficiency 2022
Pardeeville Area School District
WI
Internal Control / Segregation of Duties
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effec...
Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the District?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.
View Audit 23165
Finding 26251 (2022-002)
Significant Deficiency 2022
Southeastern Electric Cooperative
SD
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment ra...
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment rates for combination rate vehicles instead of the applicable 2017 FEMA equipment rates for combination rate vehicles. In addition, the Cooperative submitted equipment costs for reimbursement and match that duplicated usage of certain vehicles. Responsible Individuals: Jon Wunder, Chief Financial Officer and Jay Cleveland, Accounting Manager. Corrective Action Plan: The Cooperative met the threshold for a single audit for the first time in several years. To make the process as efficient as possible, the Cooperative developed an excel template that summarizes the Cooperative?s accounting data into formats that are summarized for FEMA submission, review and audit. Once the errors were identified by the auditors, a revised claim was calculated and submitted for reimbursement. The Cooperative used this template for two FEMA submissions in 2022 and continues to refine the output measured by input from reviewers and auditors. In addition, the Cooperative will develop a written process that details the preparation and review of the excel template and submitted costs. Anticipated Completion Date: June 30, 2023
View Audit 22994
Finding 26250 (2022-003)
Material Weakness 2022
City of Montgomery, Alabama
AL
Subrecipient Monitoring Reporting § 200.303
Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance including what constitutes a subrecipient. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department.
Management concurs. The City will ensure responsible personnel has a clear understanding of the reporting guidance including what constitutes a subrecipient. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department.
View Audit 22891
Finding 26249 (2022-004)
Significant Deficiency 2022
Alton Community Unit School District #11
IL
Equipment & Real Property Management
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District?s capitalization threshold ...
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District budgeted for and included items in capital outlay objects in both the general ledger and Illinois State Board of Education expenditure reports that were below the District?s capitalization threshold of $5,000. Recommendation: The District should only include items greater than its $5,000 capitalization threshold in capital outlay objects in its general ledger, budgets, and expenditure reports filed with the Illinois State Board of Education. Management Response: Management and the grant coordinator added the total cost of the project instead of the individual cost of items ordered. The grant coordinator and management have discussed and created an action plan to ensure that the threshold is considered when ordering individual items that may exceed $5,000 in total, but fall short of that amount when considered individually. Accounts have been established for equipment falling below the $5,000 threshold. Anticipated Date of Completion: June 30, 2023
View Audit 18067
Finding 26248 (2022-003)
Significant Deficiency 2022
Alton Community Unit School District #11
IL
Reporting
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: ...
Condition: During testing of the Education Stabilization Fund grant, it was noted that the District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. Management Response: The District will submit timely periodic expenditure reports. Anticipated Date of Completion: June 30, 2023
View Audit 18067
Finding 26247 (2022-004)
Material Weakness 2022
Sumner County Kansas
KS
Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.327
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: The County purchase policy should be followed with any expenditures exceeding $15,000. A reminder memo was sent to all offices for review. Corrective action planned: with only one SAM account for e...
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: The County purchase policy should be followed with any expenditures exceeding $15,000. A reminder memo was sent to all offices for review. Corrective action planned: with only one SAM account for each entity, it will be the responsibility of the county offices to contact the County Clerk for verification of a vendor standing within the SAM program for federal expenditures. Anticipated completion date: August 31, 2023
View Audit 17812 Questioned Costs: $1
Finding 26246 (2022-003)
Material Weakness 2022
Sumner County Kansas
KS
Equipment & Real Property Management § 200.311 § 200.313
Person responsible for corrective action: Clerk Staff, under County Clerk supervision Corrective action planned: Necessary columns required for equipment purchased/disposed of were added to the spreadsheet. County offices notification sent reminding ALL add/delete information must be completed f...
Person responsible for corrective action: Clerk Staff, under County Clerk supervision Corrective action planned: Necessary columns required for equipment purchased/disposed of were added to the spreadsheet. County offices notification sent reminding ALL add/delete information must be completed for proper data entry into the inventory system Anticipated completion date: August 31, 2023
View Audit 17812
Finding 26245 (2022-002)
Material Weakness 2022
Sumner County Kansas
KS
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: County Attorney and Sheriff is going to be responsible for determining allowable costs, in compliance with the specific compliance guidelines for this program. The $14,179.04 of non-allowable costs w...
Person responsible for corrective action: County Attorney and Sheriff Corrective action planned: County Attorney and Sheriff is going to be responsible for determining allowable costs, in compliance with the specific compliance guidelines for this program. The $14,179.04 of non-allowable costs will be repaid to the program. Anticipated completion date: County Attorney will pay back by year-end 2023. Immediately, the County Attorney and Sheriff will review the compliance guidelines for the program.
View Audit 17812
Finding 26243 (2022-001)
Significant Deficiency 2022
Cain Center Apartments, Inc. Dba Brown-MacKinnon Apartments
KY
HUD Housing Programs Matching / Level of Effort / Earmarking
Statement of condition #2022-001: Comments on Finding and Recommendation: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements a...
Statement of condition #2022-001: Comments on Finding and Recommendation: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Action(s) Taken or Planned on the Finding: The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to the vendors, and all documentation will be retained.
View Audit 18029
Finding 26239 (2022-002)
Material Weakness 2022
West Branch Community School District
IA
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
View Audit 17952
Finding 26235 (2022-001)
Significant Deficiency 2022
Wagner College
NY
Student Financial Aid Reporting Significant Deficiency
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical correcti...
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are now in the process of reviewing and updating our program level enrollment data.
View Audit 23421
Deruyter Central School District
NY
Procurement, Suspension & Debarment
(#2022-001) Procurement Procedures One vendor paid with grant funds was paid in excess of $35,000 for a public works project was not competitively bid in accordance with the District?s procurement policy. Corrective Action Plan The District will ensure that proper bidding procedures are followed ...
(#2022-001) Procurement Procedures One vendor paid with grant funds was paid in excess of $35,000 for a public works project was not competitively bid in accordance with the District?s procurement policy. Corrective Action Plan The District will ensure that proper bidding procedures are followed when purchases or projects exceed the applicable threshold of $20,000/$35,000. We have met as an administrative team to discuss this process and to ensure that we are all aware of the process. The district allowed quotes to be held in offices and going forward they will be turned into the Business Office to be held to ensure we have proper documentation. Responsible Party Amanda Graham-Quirk, Business Administrator Anticipated completion Date June 30, 2023
View Audit 23550
Deruyter Central School District
NY
Procurement, Suspension & Debarment
(#2022-002) Prevailing Wages The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Corrective Action Plan The District will be ensuring t...
(#2022-002) Prevailing Wages The District did not obtain certified payroll reports from a contractor paid with federal grant funds in order to substantiate that the contractor paid employees prevailing wages for work performed on the project. Corrective Action Plan The District will be ensuring that prevailing wage documentation is obtained when using contractors or subcontractors for construction projects in excess of $2,000. We have had a meeting at the administrative level to discuss these findings with all administrators to ensure we are all aware and following the process. Responsible Party Amanda Graham-Quirk, Business Administrator Anticipated completion Date June 30, 2023
View Audit 23550
Finding 26227 (2022-001)
Significant Deficiency 2022
Unified School District No. 254
KS
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Educati...
Finding 2022-001 - Lack of Segregation of Duties The District understands that this is a significant deficiency but feels it is not cost-effective at this time to hire additional employees to properly segregate duties. We feel that the oversight performed by the Superintendent and Board of Education over the financial statement activity and reports of the District is adequate to help mitigate the lack of segregation of duties. We believe it would be inefficient and cost prohibitive to hire the additional employees needed to properly segregate duties so at this time we do no plan on making any changes. However, we will continue to monitor this situation and periodically determine if it is cost-effective for us to properly segregate duties.
View Audit 22916
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