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Corrective Action Plans

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Finding 51507 (2022-600)
Significant Deficiency 2022
State of Wisconsin
WI
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of th...
CAP for Finding: 2022-600 Finding 2022-600: Unemployment Insurance Program?Reporting 1. RECOMMENDATION: Continue to make progress in developing and implementing adequate procedures for the preparation and review of the Unemployment Insurance program's performance reports to ensure the accuracy of the amounts reported to the federal government. Planned Corrective Action: DWD developed and implemented adequate procedures for the preparation and review of the UI performance and special reports to ensure the accuracy of amounts reported to the federal government; and retains documentation to support the amounts included in each report it submits to the federal government. Anticipated Completion Date: Completed before September 30, 2022 Name, Title: Jim Chiolino, Administrator Division or Unit (If applicable): Unemployment Insurance Division Email address: jim.chiolino@dwd.wisconsin.gov CC: Pamela McGillivray Lynda Jarstad Jason Schunk
View Audit 44861
Finding 51504 (2022-302)
Significant Deficiency 2022
State of Wisconsin
WI
Reporting Subrecipient Monitoring § 200.502 § 200.510 § 200.514
CAP for Finding: 2022-302 DATE: March 27, 2023 TO: Carolyn Stittleburg, Deputy State Auditor for Financial Audit Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Multiple Grants ? Reporting in the Schedule...
CAP for Finding: 2022-302 DATE: March 27, 2023 TO: Carolyn Stittleburg, Deputy State Auditor for Financial Audit Legislative Audit Bureau FROM: Barry Kasten, Director Bureau of Fiscal Services Department of Health Services SUBJECT: Corrective Action Plan ? Multiple Grants ? Reporting in the Schedule of Expenditures of Federal Awards Department staff has reviewed the Legislative Audit Bureau?s (LAB) interim audit memo for Finding 2022-302: Multiple Grants - Reporting in the Schedule of Expenditures of Federal Awards. This is the department?s Corrective Action Plan. ? Recommendation (2022-302): Multiple Grants ? Reporting in the Schedule of Expenditures of Federal Awards We recommend the Wisconsin Department of Health Services further evaluate federal grant expenditures reported in the STAR General Ledger as it prepares its schedule of expenditures of federal awards and ensure it is: ? adjusting expenditures for prior-year transfers of expenditures in the current year. Wisconsin Department of Health Services Planned Corrective Action: DHS adjusted the expenditures for prior-year transfers of expenditures as recommended by LAB though DHS believes that there is no clearly defined direct authoritative guidance provided by OMB mandating a uniform method for reporting a transfer of prior year grant expenditures. Because of this, DHS believes it is prudent to seek confirmation of this treatment from the federal government going forward. LAB, in describing the effect, indicates that ?the State under-reported expenditures for the ELC grant by $55.9 million.? These expenditures were previously reported in prior fiscal years. Upon approval of the State?s FEMA project workbook, and in accordance with the compliance supplement, these previously reported expenditures were reported in FY 2021-22 under the Disaster Grants?Public Assistance (Presidentially Declared Disasters) (Assistance Listing number 97.036) grant. Without a matching reduction in expenditures to the ELC grant by $55.9 million, DHS is concerned that the lifetime expenditures on the SEFA schedule for these grant programs are going to reflect more expenditures than federal funding received. Additionally, because there is not direct authoritative guidance currently provided by OMB mandating a uniform method for reporting a transfer of prior year grant expenditures, DHS will work with DOA to seek clarification from the Federal Government on the proper treatment and reporting of transfers of prior year expenditures on the SEFA. Anticipated Completion Date: November 1, 2023 We recommend the Wisconsin Department of Health Services further evaluate federal grant expenditures reported in the STAR General Ledger as it prepares its schedule of expenditures of federal awards and ensure it is: ? properly identifying applicable COVID-19 expenditures; ? reporting all federal expenditures for each federal grant program, regardless of whether the agency has received reimbursement from the pass-through entity; and ? removing repayments of prior-year overpayments of expenditures from current-year expenditures. Wisconsin Department of Health Services Planned Corrective Action: DHS will ensure that it reviews the instructions that are received from DOA and present the proper amounts in the SEFA. This will include a review of adjustments made to grants open in prior state fiscal years and verification that they have not already been reported on the SEFA in a prior year, such as the WIC adjustment identified. Anticipated Completion Date: November 1, 2023 Person responsible for corrective action: Barry Kasten, Director Bureau of Fiscal Services, Division of Enterprise Services barry.kasten@dhs.wisconsin.gov
View Audit 44861
Finding 51503 (2022-001)
Material Weakness 2022
Kalamazoo Youth Development Network
MI
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties
Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasu...
Responsible Person: Meg V. Blinkiewicz, Executive Director Finding Number: 2022-001 Condition: The organization?s internal financial policies manual states the Executive Director is authorized to sign checks up to $5,000. Checks for amounts greater than $5,000 require the signature of the Treasurer or Board Chair. During testing, it was noted that the Treasurer or Board chair did not sign checks over $5,000 to sub-recipients. Planned corrective action: The organization?s internal financial policies manual will be revised and approved at the April 4, 2023 board meeting. The revised policies will state that the Executive Director has the authority to sign checks up to $15,000. Checks over the amount of $15,000 will require the Treasurer or Board Chair to sign as well. KYD Network staff and board will receive training on this policy. The Executive Director will notify the Treasurer and Board Chair of checks exceeding the $15,000 limit and will schedule time to receive their signature. Anticipated completion date: April 7, 2023
View Audit 43067
Finding 51485 (2022-002)
Material Weakness 2022
Port Allegany School District
PA
Internal Control / Segregation of Duties Cash Management
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal ...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditor?s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: Adam Moate, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2023 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
View Audit 43065
Finding 51422 (2022-003)
Significant Deficiency 2022
Board of Education of Allegany County
MD
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327
The Board will communicate procurement requirements to purchasing agents in order to avoid future misinterpretation and noncompliance. In most instances, evidence of procurement requirement compliance was observed, but not documented appropriately for compliance requirements.
The Board will communicate procurement requirements to purchasing agents in order to avoid future misinterpretation and noncompliance. In most instances, evidence of procurement requirement compliance was observed, but not documented appropriately for compliance requirements.
View Audit 51497
Finding 51421 (2022-002)
Material Weakness 2022
Board of Education of Allegany County
MD
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Period of Performance
The Board entered into multi-year contracts to garner additional savings for the district during the contractual period. The Board has developed allocation schedules to ensure a more appropriate matching of expense to the financial period. The Board may continue to enter into multi-year agreements ...
The Board entered into multi-year contracts to garner additional savings for the district during the contractual period. The Board has developed allocation schedules to ensure a more appropriate matching of expense to the financial period. The Board may continue to enter into multi-year agreements for contractual savings but will expense only the portion of the contract in the period of performance.
View Audit 51497
Finding 51420 (2022-001)
Significant Deficiency 2022
Board of Education of Allegany County
MD
Subrecipient Monitoring Internal Control / Segregation of Duties
The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement in internal audit/monitoring function.
The Board acknowledges the value of an audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement in internal audit/monitoring function.
View Audit 51497
Finding 51419 (2022-004)
Material Weakness 2022
Board of Education of Allegany County
MD
Internal Control / Segregation of Duties
Board finance staff will implement a review process prior to signing off on the annual Special Education IDEA Excess Cost Template and Certification. The Board acknowledges the importance of the accuracy of the report it certifies.
Board finance staff will implement a review process prior to signing off on the annual Special Education IDEA Excess Cost Template and Certification. The Board acknowledges the importance of the accuracy of the report it certifies.
View Audit 51497
Finding 51418 (2022-002)
Significant Deficiency 2022
City of Missoula
MT
Questioned Costs Allowable Costs / Cost Principles Cash Management
Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting softwa...
Client response and corrective actions ? The City of Missoula finance department agrees with the auditors recommendations for changes in procedures. The City will implement additional reviews to ensure that reimbursement requests match underlying invoices as well as the financial accounting software prior to submission to the state. These reviews will happen quarterly.
View Audit 50110 Questioned Costs: $1
Finding 51417 (2022-001)
Significant Deficiency 2022
Huntington Medical Research Institute
CA
Questioned Costs Allowable Costs / Cost Principles § 200.445
Finding 2022-001 Condition: The auditor selected 73 samples out of which one cost was a gift to a retiring employee who had worked on the federal grant. The cost was not allowable per the above federal regulation. Corrective action plan: We put in place the following: 1. HMRI hired a new Grants Di...
Finding 2022-001 Condition: The auditor selected 73 samples out of which one cost was a gift to a retiring employee who had worked on the federal grant. The cost was not allowable per the above federal regulation. Corrective action plan: We put in place the following: 1. HMRI hired a new Grants Director on February 6, 2023, who along with the accounting team ensures all costs are being charged to their respective federal revenue streams in accordance with the federal agreements and guidelines. CFO reviews and approves after Grants Director?s review. 2. HMRI has conducted training to refresh and reinforce the guidelines with employees who charge costs to federal grants. 3. HMRI will continuously provide Federal Allowable Expense Trainings to all staff involved. Responsible Individual: Chief Financial Officer: Gabriel Rincon Planned Completion date: The unallowable cost of $73 was returned to NIH in January 2023.
View Audit 47509 Questioned Costs: $1
Finding 51415 (2022-002)
Significant Deficiency 2022
City of Sioux Falls
SD
Procurement, Suspension & Debarment
Corrective Action Plan: The City is in agreement to the above finding. The City will implement additional monitoring and control procedures over the all contracts that include federal funds and will ensure that all are reviewed and prepared with required Uniform Guidance contract provisions. This wi...
Corrective Action Plan: The City is in agreement to the above finding. The City will implement additional monitoring and control procedures over the all contracts that include federal funds and will ensure that all are reviewed and prepared with required Uniform Guidance contract provisions. This will include a secondary review by someone outside of the individuals writing the contract. Anticipated Completion Date: June 30, 2023
View Audit 43586
Finding 51414 (2022-001)
Significant Deficiency 2022
Lauderdale Se Svcs, Inc. - Aldersgate Retirement Center - Phase I
MS
HUD Housing Programs Reporting Internal Control / Segregation of Duties
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the yea...
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.155 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected, and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been corrected. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response you may contact me at Mississippi Methodist Senor Services, Inc. (662-844-8977) or by email atjim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
View Audit 41488
Finding 51413 (2022-001)
Significant Deficiency 2022
Hattiesburg Area Senior Services, Inc. - Wesley Manor I
MS
HUD Housing Programs Reporting Internal Control / Segregation of Duties
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for ...
March 27, 2023 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for the year ended December 31, 2022. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Audit Finding #2022-001 / CFDA 14.157 - Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected and any future materials produced include the equal housing opportunity logo. Action Taken: Current marketing materials without the equal housing opportunity logo have been updated. Controls have been put in place to ensure the logo is placed on future marketing materials. Should you need anything further or have any questions regarding management's plan of correction response, you may contact me at Mississippi Methodist Senior Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
View Audit 48196
Finding 51412 (2022-002)
Significant Deficiency 2022
Walnut Valley Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles
Corrective Action Plan and Views of Responsible Officials The District will implement procedures to ensure that indirect costs charged to all federal programs are reviewed to ensure excess indirect costs are not charged.
Corrective Action Plan and Views of Responsible Officials The District will implement procedures to ensure that indirect costs charged to all federal programs are reviewed to ensure excess indirect costs are not charged.
View Audit 48194 Questioned Costs: $1
Finding 51410 (2022-001)
Significant Deficiency 2022
Lane Manor Rhf Housing, Inc. Dba Lane Manor 061-Ee166
CA
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Resp...
Statement of Condition 2022-001 (Assistance Listing 14.157): During the year ended September 30, 2022, the Corporation paid expenses totaling $4,565 on behalf of an affiliated entity without HUD approval. Recommendation: The affiliated entity should repay $4,565 to the Corporation. Management Response: Agree. The affiliated entity repaid the Corporation $4,565 on October 25, 2022.
View Audit 42068 Questioned Costs: $1
Finding 51409 (2022-006)
Material Weakness 2022
Ramsey County
MN
Eligibility Material Weakness Internal Control / Segregation of Duties
Finding Number: 2022-006 Finding Title: Eligibility Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Kim Cleminson, Deputy Director, Housing Stability Department Corrective Action Planned: In response to the finding, Ramsey Coun...
Finding Number: 2022-006 Finding Title: Eligibility Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Kim Cleminson, Deputy Director, Housing Stability Department Corrective Action Planned: In response to the finding, Ramsey County Housing Department (HSD) will implement the following: 1. For the ERA-based Highway to Housing program that ended May 30, 2023 a. Records from the hotels, outlining the costs were located and will be migrated to a centralized/ Sharepoint site; and b. Additionally, HSD will source the income verification for the three participants and save copies to the centralized/ Sharepoint site 2. For the new ERA-based Housing Court program, which is a tenant rental assistance program, no hotels stays will be covered- only outstanding rent, fees, and utilities as outlined by the landlord. For this program, the following records are obtained for each client and maintained on the centralized SharePoint site: a. Application to the programming outlining program eligibility and amount owed with signed self-attestation, third party verification, and signed attestation from an authorized representative; and b. Copy of the lease, ledger, or notice of outstanding rent and/or utility arrears. Anticipated Completion Date: 1. Migration of records to be complete by July 31, 2023 2. Housing Court program launched on June 16, 2023. All the records supporting newly approved ERA expenditures are saved on Sharepoint.
View Audit 51214
Finding 51408 (2022-005)
Material Weakness 2022
Ramsey County
MN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Plan...
Finding Number: 2022-005 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Tara Bach, Director Operational Support Services Corrective Action Planned: ? The County will request supporting documentation, including general ledger report and/or bank statements and client list, to verify that advance payment have been spent before dispersing additional advance payments to subrecipient. ? Make sure extra time is given when moving expenses between grants to ensure that nothing gets moved twice. Anticipated Completion Date: The process used for this change has been implemented effective June 15, 2023.
View Audit 51214 Questioned Costs: $1
Finding 51405 (2022-004)
Material Weakness 2022
Ramsey County
MN
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey Cou...
Finding Number: 2022-004 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 14.231 Emergency Solutions Grant Program Name of Contact Person Responsible for Corrective Action: George Hardgrove, EGCI Service Team Controller Corrective Action Planned: Ramsey County had exceptions for 6 of 40 transactions tested. The exceptions noted were for a lack of receipt copies and not having the proper payroll reports attached. We agree with the lack of receipt copies. For payroll, we felt the payroll reports provided were adequate to determine the appropriate labor cost. The receipt issue came to about 2.5% of the $5.5M that was expended under this award in 2022 while the payroll documentation was about 7% of this amount. Nonetheless, we will create and use a check list to ensure we have the proper receipt copies and payroll reports for each subrecipient invoice we approve. We will also work on clarifying the required payroll reports with our grantors. Anticipated Completion Date: December 31, 2023.
View Audit 51214
Finding 51403 (2022-001)
Significant Deficiency 2022
The District of Columbia Bar Foundation
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
Identifying Number: 2022-001 Finding: Procurement Corrective Action Taken: DCBF requires that all contracts be accompanied by a contract cover sheet that lists the information needed to comply with the procurement policy. The contract cover sheet lists the nature of the procurement, the methods empl...
Identifying Number: 2022-001 Finding: Procurement Corrective Action Taken: DCBF requires that all contracts be accompanied by a contract cover sheet that lists the information needed to comply with the procurement policy. The contract cover sheet lists the nature of the procurement, the methods employed for determining the contractor, whether a sole source determination had been made, and confirmation of the review for suspension or debarment. The contract cover sheet requires review by the Senior Operations and Finance Officer prior to the document and contract being submitted for signature. DCBF will ensure all sole source justifications are documented and such justifications are filed in the appropriate folders accessible by the Operations Team. Person(s) Responsible for Corrective Action Plan: Alison Putnam, Senior Operations and Finance Officer Anticipated Completion Date: September 2023
View Audit 51213
Finding 51400 (2022-002)
Significant Deficiency 2022
Lake Geneva Joint #1 School District
WI
"The District Administrator and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on and approves the audited financial statements. "
"The District Administrator and Business Manager review and approve the financial statements. Upon completion of the full audit, the school board reviews, comments on and approves the audited financial statements. "
View Audit 49365
Finding 51399 (2022-001)
Significant Deficiency 2022
Lake Geneva Joint #1 School District
WI
"Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirabl...
"Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager. "
View Audit 49365
Finding 51398 (2022-001)
Material Weakness 2022
Suburban Mobility Authority for Regional Transportation
MI
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403
Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 531...
Finding Type - Material weakness and material noncompliance with laws and regulations Condition ? The Authority disbursed a portion of its CARES Act funds to community partners; however, many of those partners offer only Section 5310 service for seniors and individuals with disabilities. Section 5310 program expenses are not allowable under the CARES Act. Identification of How Questioned Costs Were Computed ? Questioned costs represent the total amount of CARES Act funds passed through to community partners. Context - During the fiscal year, SMART passed through $1,146,291 to 35 community partners. Cause and Effect - The CARES Act award was new to SMART in fiscal year 2020. SMART's other federal awards have existed for many years and SMART is very familiar with their requirements and allowable uses. SMART sought to share the new award with its community partners but was not aware that most of them did not have expenditures allowable under the CARES Act until the matter was identified during SMART's most recent triennial review. Recommendation - When new awards are received, we recommend SMART thoroughly analyze the compliance requirements, including the allowable uses. Views of Responsible Officials and Corrective Action Plan ? SMART management is aware of the issue and has been diligently working with our FTA regional office to correct the issue. While certain community partner expenses were not eligible under CARES, they are certainly eligible under CRRSA and ARPA funding grants. We are in the process of finalizing a plan, with the FTA, where all community partner relief funding will be reprogramed under the CRRSA and ARPA grants. This correction plan, once finalized, will result in no reduction of federal relief funding to SMART or any of our community partners. Given extraordinary circumstances and expedited nature of the CARES funding, we do not believe that this issue will be a significant risk for future grant funding, however SMART has modified our grant policy manual to ensure a more thorough review of eligible expenses for subrecipients. Contact person responsible for corrective action: Ryan Byrne, CFO Anticipated Completion Date: 12/31/2022
View Audit 49229 Questioned Costs: $1
Anderson County School District #3
SC
Reporting Matching / Level of Effort / Earmarking § 200.512
Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection f...
Corrective Action Plan for Fiscal Year Ended June 30, 2022 Finding 2022-001 Condition The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Corrective Action Plan Corrective Action Planned: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Name of Contact Person Responsible for Corrective Action: Matthew Moore, CPA, Chief Financial Officer Anticipated Completion Date: December 16, 2022
View Audit 49226
Finding 51391 (2022-001)
Significant Deficiency 2022
Durham County
NC
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist ...
Finding 2022-001 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of Contact Person(s): Rhonda Stevens and Lynn Thomas QAT will provide refresher training to staff to reiterate the importance of correcting case errors timely and reports available to assist in managing deadlines. Proposed completion date: December 31, 2022 FEI Supervisors will review QAT cases cited in error within 10 days of receipt to verify correction/rebuttal. Supervisors are to key the date corrected in the QC tool within 30 days of the review date. FEI Supervisors are to document this expectation has been reviewed in the weekly check-in meeting minutes. Proposed completion date: December 31, 2022
View Audit 47801
Finding 51386 (2022-003)
Significant Deficiency 2022
Durham County
NC
Student Financial Aid Eligibility Significant Deficiency
Finding 2022-003 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of contact person(s): Susan Lee and Jovetta Whitfield Management agrees with this finding. Staff was able to go back and locate the missing documents after the audit review period. The Depart...
Finding 2022-003 Significant Deficiency in Internal Controls over Compliance, Nonmaterial Noncompliance Name of contact person(s): Susan Lee and Jovetta Whitfield Management agrees with this finding. Staff was able to go back and locate the missing documents after the audit review period. The Department will educate staff on the location of historical documents (data of repository location/access prior to 2013 and filing guidelines for adoptive head of household). The agency has transitioned where data is housed and how records are filed. Will conduct training and will establish written guidance in order to maintain the history of our records. Proposed completion date: March 30, 2023
View Audit 47801
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