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Corrective Action Plans

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Finding 24247 (2022-002)
Significant Deficiency 2022
Decatur County Community Schools
IN
Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303 § 200.318 § 200.319 § 200.320
2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: We recommend that the School Corporation ensures that documentation of Procurement's decisions on any purchases that are excluded from the requirements noted in the Procurement Policy are retained for audi...
2022-002 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: We recommend that the School Corporation ensures that documentation of Procurement's decisions on any purchases that are excluded from the requirements noted in the Procurement Policy are retained for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding was an unusual situation and will be corrected. The procurement transaction in question was originally include in a large building project and would not have been paid with federal dollars. Due to issues with the general contractor, timeliness of completion, and the beginning of the school year, one portion of the project in the school kitchen was pulled from the general contractor and a quote was obtained from one vendor. Quotes from at least three (3) vendors and documentation of any unusual circumstances will be maintained for auditor review. Name(s) of the contact person(s) responsible for corrective action: Louise S. Smith and Jennifer Niese Planned completion date for corrective action plan: March 31, 2023
View Audit 21894
Finding 24246 (2022-001)
Significant Deficiency 2022
Decatur County Community Schools
IN
Procurement, Suspension & Debarment § 200.303
2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: We recommend that the School Corporation enhance its procedures and internal controls to ensure that it retains documentation of procurement suspension/debarment status verifications for its vendors and th...
2022-001 Child Nutrition Cluster ? Assistance Listing No. 10.553/10.555/10.559 Recommendation: We recommend that the School Corporation enhance its procedures and internal controls to ensure that it retains documentation of procurement suspension/debarment status verifications for its vendors and that this documentation is available for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our suspension and debarment procedures are being further developed requiring vendors to annually signoff stating that they are not suspended or debarred. If at any time during that year the vendor becomes suspended or debarred, it is the vendors responsibility to notify the school corporation of this change in status. Name(s) of the contact person(s) responsible for corrective action: Louise S. Smith and Jennifer Niese Planned completion date for corrective action plan: Procedures developed by June 30, 2023 and vendors will start signing required documentation as of July 1, 2023.
View Audit 21894
Finding 24243 (2022-001)
Significant Deficiency 2022
South Pike County School District
AR
Equipment & Real Property Management Matching / Level of Effort / Earmarking
The District ensures that starting 2022-2023 school year that all applicable construction contracts will contain the required notifications regarding compliance with the Davis-Bacon Act. Copies of the weekly certified payrolls will be obtained for the applicable projects. EDSD43522-001 The Distr...
The District ensures that starting 2022-2023 school year that all applicable construction contracts will contain the required notifications regarding compliance with the Davis-Bacon Act. Copies of the weekly certified payrolls will be obtained for the applicable projects. EDSD43522-001 The District paid a floor resurfacing company $202,775 to resurface floors throughout the district without obtaining a written contract that included the prevailing wage rate clause. Additionally, weekly certified payrolls were not submitted to the District. The superintendent and/or the district treasurer will ensure that all applicable construction contracts contain the required notification regarding compliance with the Davis-Bacon Act. Copies of the weekly certified payrolls will be obtained for the applicable projects. Met with contractor that is still working on our campus to finish the original project. He has turned in the weekly certified payrolls for the day in August 2022 that was worked and we have written contract on the exact amount that we will still owe to finish out the contract.
View Audit 20967
Finding 24241 (2022-001)
Significant Deficiency 2022
Cedar Lane Senior Living Community I, Inc.
MD
HUD Housing Programs Cash Management
Corrective Action Plan Year Ended December 31, 2022 Name and Number of Project: Cedar Lane Senior Living Community I, Inc. HUD Project Number 052-11225 Auditor/Audit Firm: PKF O?Connor Davies LLP Audit Period: December 31, 2022 ...
Corrective Action Plan Year Ended December 31, 2022 Name and Number of Project: Cedar Lane Senior Living Community I, Inc. HUD Project Number 052-11225 Auditor/Audit Firm: PKF O?Connor Davies LLP Audit Period: December 31, 2022 Finding 2022-001 ? Use of Project Funds Federal Assistance Listing Number Name of Federal Programs 14.155 Mortgage Insurance for the purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Project-Based Cluster Section 8 Housing Assistance Payments Program A. Comments on Finding and Recommendations Recommendation ? We recommend that management reconcile and repay intercompany activity in a timely manner. B. Actions Taken or Planned The Entity has instituted policies and procedures to reconcile and rectify intercompany activities timely and is working with their HUD representative to consolidate their Federal Programs which will rectify the issue and simplify the intercompany activity. C. Status of Corrective Action on Prior Findings N/A Eric Golden, President and CEO Cedar Lane Senior Living Community I, Inc.
View Audit 20763
Help Housing for the Disabled, Inc.
OH
Special Tests & Provisions Student Financial Aid Cash Management
RE: HELP HOUSING FOR THE DISABLED, INC. 26900 Euclid Avenue Euclid, Ohio 44132 SUBJECT: Corrective Action Plan 042EH430 HELP HOUSING FOR THE DISABLED Reporting Period Ending Date ? June 30, 2022 Finding 2022-001 CFDA: 14.157 Section 202 Direct Loan Criteria: Internal controls over compliance...
RE: HELP HOUSING FOR THE DISABLED, INC. 26900 Euclid Avenue Euclid, Ohio 44132 SUBJECT: Corrective Action Plan 042EH430 HELP HOUSING FOR THE DISABLED Reporting Period Ending Date ? June 30, 2022 Finding 2022-001 CFDA: 14.157 Section 202 Direct Loan Criteria: Internal controls over compliance should be in place to ensure the deposit of surplus cash amounts into the residual receipts account occurs within ninety days after year end. Condition: A deficiency in internal control over compliance existed due to the prior year excess surplus cash amount not being deposited into the residual receipts account within ninety days after the end of the annual fiscal period for which the surplus cash was calculated. Recommendation: The Project should establish procedures to ensure that surplus cash is deposited within ninety days after the end of the annual fiscal period for which the surplus cash is calculated. CORRECTIVE ACTION: Management has agreed to implement the process of depositing surplus cash on the day the audited financial statements are issued. Thorough review of financial statement notes and conversations with audit team during the review process will establish the amount of funds to be deposited. Once this internal review is complete and audited statements are issued the internal management team will routinely make the required deposit and follow up by providing payment confirmation to the outside audit team. This accountability confirmation process will ensure that the deposit is made timely and routinely. Any questions regarding this plan should be directed to: Belinda Glavic Grassi MA, CPA Chief Financial Officer Help Housing for the Disabled, Inc. (216) 432-4810
View Audit 20864
Finding 24236 (2022-002)
Significant Deficiency 2022
Move United
MD
Reporting Subrecipient Monitoring Significant Deficiency
CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 January 24, 2023 Move United (the Organization) respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of independent public accounting firm: CST Group CPAs, PC 10740 Parkridge Blv...
CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 January 24, 2023 Move United (the Organization) respectfully submits the following Corrective Action Plan for the year ended September 30, 2022. Name and address of independent public accounting firm: CST Group CPAs, PC 10740 Parkridge Blvd, Fifth Fl Reston, VA 20191 Audit period: 10/1/2021 ? 9/30/2022 The findings from the Schedule of Findings and Questioned Costs for the year ended September 30, 2022 are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section III ? Federal Award Findings and Questioned Costs Significant Deficiency: 2022-02 ? Timely Submission of Quarterly SF-425 Report Recommendation: We recommend that the Organization review its monitoring process for the quarterly reporting of SF-425 reports, and ensure reports are filed timely within the requirements of the reporting deadlines. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all quarterly reports should be filed timely no later than 30 days after the end of each calendar quarter. Views of Responsible Officials and Planned Corrective Action: Move United will put in place a three tier redundancy plan for ensuring that filings, both within the VA Salesforce system and within the Payment Management System, are filed prior to or on time each quarter. The Chief Financial Officer, Programs Director and Grants Administrator will work collaboratively to complete the necessary data compilation at least one week prior to the filing deadline. All three individuals will be trained on and have access to the two systems. In the event one individual is incapacitated at the time of filing, one of the other two will complete the filing on time. Person Responsible: Chief Financial & Operating Officer Planned Completion Date: Immediately
View Audit 20725
Finding 24223 (2022-001)
Significant Deficiency 2022
Dayspring Programs, Inc. and Subsidiaries
MD
Reporting Significant Deficiency § 200.512
1. Develop and implement a schedule. Audit Commencement should be initiated by mid-september following the close of FY. 2. Conduct a weekly follow-up meeting to ensure that all internal and external documents are being produced and supplied to appropriate parties 3. Ensure that all internal personne...
1. Develop and implement a schedule. Audit Commencement should be initiated by mid-september following the close of FY. 2. Conduct a weekly follow-up meeting to ensure that all internal and external documents are being produced and supplied to appropriate parties 3. Ensure that all internal personnel are given the knowledge and resources to mitigate the disruption that may come from any employee transition or turnover. 4. Conclude the audit by the end of December of the following end of the FY.
View Audit 20481
Finding 24222 (2022-001)
Significant Deficiency 2022
Unified School District Number 374
KS
Reporting § 200.302
CORRECTIVE ACTION PLAN October 7, 2022 Kansas State Department of Education and Kansas State Department of Administration Unified School District Number 374 respectfully submits the following corrective action plan for the year ended June 30, 2022. Dirks, Anthony & Duncan, LLC Po Box 885 Ulysses...
CORRECTIVE ACTION PLAN October 7, 2022 Kansas State Department of Education and Kansas State Department of Administration Unified School District Number 374 respectfully submits the following corrective action plan for the year ended June 30, 2022. Dirks, Anthony & Duncan, LLC Po Box 885 Ulysses, KS 67880 Audit Period: June 30, 2022 FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Elementary and Secondary School Emergency Relief Fund II (ESSER) Federal Assistance Listing Numbers: 84.425D Finding 2022-001 Recommendations: The District should have an employee, not in the position of District Secretary, compare the Financial Manager?s ESSER report before its submission to the State of Kansas for its accuracy with board approved financial information. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. The District should also ensure that the positions involved with the financial reporting of the ESSER funds have adequate training for the recording and reporting of the federal monies. Action Taken: We agree with the recommendation. Our targeted implementation date is March 2023. If the Kansas State Department of Education and/or Kansas State Department of Administration has questions regarding this plan, please call Rex Richardson at 620-675-2277 Sincerely yours, Rex Richardson Superintendent
View Audit 20352
Alturas De San Juan, Inc.
PR
Questioned Costs HUD Housing Programs
ALTURAS DE SAN JUAN CORRECTIVE ACTION PLAN FINANCIAL STATEMENT Fiscal Year June 30, 2022 NAME OF PROJECT: NUMBER OF PROJECT: AUDITOR I AUDIT FIRM: Alturas de San Juan 056-EH-195-WAH-L8 Jose Luis Mendoza & Co., LLP FINDING NO. 2022-001 SECURITY DEPOSITS We agree. The accounting error reco...
ALTURAS DE SAN JUAN CORRECTIVE ACTION PLAN FINANCIAL STATEMENT Fiscal Year June 30, 2022 NAME OF PROJECT: NUMBER OF PROJECT: AUDITOR I AUDIT FIRM: Alturas de San Juan 056-EH-195-WAH-L8 Jose Luis Mendoza & Co., LLP FINDING NO. 2022-001 SECURITY DEPOSITS We agree. The accounting error recording the transaction has been corrected during the month of July 2022. Combined Building & Housing Consultants, Inc. Management Agent Name of Contact Person: Rebecca Palacios Position: President Combined Building
View Audit 20080 Questioned Costs: $1
Finding 24220 (2022-005)
Significant Deficiency 2022
Washington County
NC
Eligibility
Finding: 2022-005 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: There were two errors related to this finding. Of the two, one of the errors was related to a case that was processed and paid in December 2021 by the State, but was for a claim...
Finding: 2022-005 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: There were two errors related to this finding. Of the two, one of the errors was related to a case that was processed and paid in December 2021 by the State, but was for a claim with a date of service of January 2019. The eligibility decision related to this particular claim was completed in 2018 prior to our previous corrective actions. We consider the error related to this case already corrected. For the other case error training was completed FY 2020-2021, also findings were reviewed during a Medicaid meeting on September 1, 2022. Proposed Completion Date: This training has been completed during FY 2020-2021. Reinforcement of the training continued during monthly Medicaid meeting on September 1, 2022.
View Audit 20596
Finding 24219 (2022-004)
Significant Deficiency 2022
Washington County
NC
Eligibility
Finding: 2022-004 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the nine cases found as errors during this audit, 100% of the errors were found prior to the agency having an opportunity to train based on the findings from previous fiscal...
Finding: 2022-004 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the nine cases found as errors during this audit, 100% of the errors were found prior to the agency having an opportunity to train based on the findings from previous fiscal year audit. The findings occurred during the timeframe prior to training from previous period findings. This has been discussed in our monthly Medicaid meeting on August 24, 2021. As a result of that meeting and discussions of the findings, a line was added to the agency's second party review form to look for errors regarding the worker's check of all electronic sources, as well as the documentation on the file of such checks. " Proposed Completion Date: This was discussed in monthly Medicaid meeting held on August 24, 2021. The second party review form was changed and implemented for use September 1, 2021.
View Audit 20596
Finding 24218 (2022-003)
Significant Deficiency 2022
Washington County
NC
Eligibility
Finding: 2022-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the eleven cases found the agency consents these are repeat findings, however two of the eleven cases during this timeframe would be correct, due to changes in COVID rules as...
Finding: 2022-003 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the eleven cases found the agency consents these are repeat findings, however two of the eleven cases during this timeframe would be correct, due to changes in COVID rules as it relates to eligibility. During COVID the agency was under constant changes in policy and procedure from DHB, therefore making workers more vulnerable to oversights. The majority of the findings have been discussed in our September 2022 Monthly Medicaid Meeting. The additional findings will be discussed in the next monthly Medicaid meeting. A training will occur in the month of November, 2022 to fully insure the issues are addressed. These items will be reinforced during monthly Medicaid Staff meetings. " Proposed Completion Date: This will be discussed in next monthly Medicaid meeting in October 2022. Training will occur in November 2022 or sooner.
View Audit 20596
Finding 24217 (2022-002)
Significant Deficiency 2022
Washington County
NC
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Finding: 2022-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the eight errors found during this audit, only four were repeat findings from previous audit year. Those four findings occurred prior to the training from August 24, 2021, wh...
Finding: 2022-002 Name of Contact Person: Tammy Mixon, Medicaid Supervisor Corrective Action: "Of the eight errors found during this audit, only four were repeat findings from previous audit year. Those four findings occurred prior to the training from August 24, 2021, which was as a result of the previous year findings. Therefore, the workers had not been trained on the proper procedures at the time in which these errors occurred, as they were in the previous timeframe. Further, two of the four cases mentioned were correct later in the file due to COVID 19 waivers, but the audit did not cover the timeframe in which the corrections were found. Of the four findings that were not repeat, the agency has obtained training materials from the Operation Support Team for the State of NC for training to correct. The agency rebuts that this is a repeat finding. as the findings occurred during the timeframe prior to training from previous period findings. Further, only half of the findings were the same as the previous period. The agency denies this is a Significant Deficiency, as there were eight findings out of sixty cases pulled, and half of those findings fell within a timeframe prior to training to correct the issue. These findings were discussed in the monthly Medicaid meeting September 2022. OST training materials have been obtained and will be used for training to prevent future errors. Second party review form was also updated to capture in-kind income for prevention of future errors. " Proposed Completion Date: The training occurred on August 30, 2022 and September 7, 2022. Second party review form was made available for use October 1, 2022.
View Audit 20596
Finding 24216 (2022-002)
Significant Deficiency 2022
Community Resource Center
CA
Questioned Costs Reporting § 200.303 § 200.502
The Organization has implemented a full review of the contracts at year end to make sure all expenses are assigned to a funder code in the accounting system. In additional, as a final control procedure, Accounting will run a final report for all contracts that have been identified as federal vs actu...
The Organization has implemented a full review of the contracts at year end to make sure all expenses are assigned to a funder code in the accounting system. In additional, as a final control procedure, Accounting will run a final report for all contracts that have been identified as federal vs actual invoiced expenditures and further compared to what has been expensed per the financial statements and provide to the Chief Program Officer to compare and reconcile to the SEFA. 39
View Audit 20813 Questioned Costs: $1
Finding 24215 (2022-001)
Significant Deficiency 2022
Community Resource Center
CA
Questioned Costs Cash Management Reporting
The Organization has implemented a full review of the contracts at year end to make sure all expenses are assigned to a funder code in the accounting system. In additional, as a final control procedure, Accounting will run a final report for all contracts that have been identified as federal vs actu...
The Organization has implemented a full review of the contracts at year end to make sure all expenses are assigned to a funder code in the accounting system. In additional, as a final control procedure, Accounting will run a final report for all contracts that have been identified as federal vs actual invoiced expenditures and further compared to what has been expensed per the financial statements and provide to the Chief Program Officer to compare and reconcile to the SEFA. 39
View Audit 20813 Questioned Costs: $1
Anderson University and Subsidiaries
IN
Reporting
Higher Education Stabilization Fund Reporting Planned Corrective Action: The planned corrective action plan is bifurcated. First, the University will update its website https://anderson.edu/alums/cares-act/ to correct reported counts for HEERF III Emergency Financial Aid to students for the numbe...
Higher Education Stabilization Fund Reporting Planned Corrective Action: The planned corrective action plan is bifurcated. First, the University will update its website https://anderson.edu/alums/cares-act/ to correct reported counts for HEERF III Emergency Financial Aid to students for the number of unduplicated recipients notified and approved for grants. Second, Year 2 Higher Education Emergency Relief Fund (HEERF) Annual Performance Report (APR) will be corrected to properly report the count of unduplicated students and related amount of grants directly disbursed to students and amount applied to student accounts. Person Responsible for Corrective Action Plan: Suahil R. Housholder, Assistant VP for Finance and Assistant Treasurer Anticipated Date of Completion: Website update by 11/14/2022 and Year 2 Higher Education Emergency Relief Fund (HEERF) Annual Performance Report (APR) corrected when the Year 3 Higher Education Emergency Relief Fund (HEERF) Annual Performance Report (APR) reporting period is established by the Department of Education in the year 2023.
View Audit 19936
Finding 24209 (2022-001)
Significant Deficiency 2022
Catholic Community Services of Utah
UT
Allowable Costs / Cost Principles Cash Management Eligibility
Finding 2022-001 Federal Agency Name: U.S. Department of State Program Name: Refugee Admissions - Reception and Placement CFDA # 19.510 Finding Summary: In connection with the audit procedures performed over the Refugee Admission - Reception and Placement program, we noted instances when indirect co...
Finding 2022-001 Federal Agency Name: U.S. Department of State Program Name: Refugee Admissions - Reception and Placement CFDA # 19.510 Finding Summary: In connection with the audit procedures performed over the Refugee Admission - Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Responsible Individuals: Rose Olivas, Contract Compliance Director and Dawn Miera, Finance Director Corrective Action Plan: Contract Compliance and Finance will meet every time we receive a new type of grant. The two teams will go over allowable costs and which costs are allowed to be applied to the de minimis rate. All applicable spreadsheets will be updated separately for each new contract and training for billing preparers and reviewers will be ongoing. Anticipated Completion Date: Ongoing
View Audit 20978
Finding 24208 (2022-005)
Material Weakness 2022
Gadsden County District School Board
FL
Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313
The District will enhance inventory records and procedures to ensure that all property items are properly recorded in order to maintain accountability of items purchased with federal funds. Additionally, the District will consult with the grantor agency regarding the allowability of the questioned ...
The District will enhance inventory records and procedures to ensure that all property items are properly recorded in order to maintain accountability of items purchased with federal funds. Additionally, the District will consult with the grantor agency regarding the allowability of the questioned costs.
View Audit 21094 Questioned Costs: $1
Finding 24207 (2022-004)
Material Weakness 2022
Gadsden County District School Board
FL
Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment
The District will enhance inventory records and procedures to ensure that all property items are properly recorded in order to maintain accountability of items purchased with federal funds. Additionally, the District will consult with the grantor agency regarding the allowability of the questioned ...
The District will enhance inventory records and procedures to ensure that all property items are properly recorded in order to maintain accountability of items purchased with federal funds. Additionally, the District will consult with the grantor agency regarding the allowability of the questioned costs.
View Audit 21094 Questioned Costs: $1
Carbondale Senior Housing Corporation Phase II
CO
HUD Housing Programs Special Tests & Provisions
Carbondale Senior Housing Corporation Phase II, dba Crystal Meadows IV (?CSHC Phase II?) respectfully submits the following corrective action plan for the year ended June 30, 2022.CSHC Phase II agrees that the surplus cash calculation for June 30, 2021 is correct and that the required deposit was no...
Carbondale Senior Housing Corporation Phase II, dba Crystal Meadows IV (?CSHC Phase II?) respectfully submits the following corrective action plan for the year ended June 30, 2022.CSHC Phase II agrees that the surplus cash calculation for June 30, 2021 is correct and that the required deposit was not made to a separate bank account. Moving forward, management will review and calculate surplus cash following the close of each fiscal year to ensure the deposit, if applicable, is made within the 60-day period as required by HUD. Jerilyn Nieslanik, Executive Director In August 2022, a new bank account for CSHC Phase II was opened, with the June 30, 2021 calculated surplus cash transferred. No additional deposit is required for the June 30, 2022 fiscal year end.
View Audit 20863
Finding 24187 (2022-001)
Material Weakness 2022
St. Joseph's Center
PA
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
Finding 2022-001 Condition/Context The Center improperly calculated lost revenues as a result of improperly including contributions and improperly excluding contractual adjustments related to patient service revenues. This is not a statistically valid sample. Corrective Action Plan Corrective Action...
Finding 2022-001 Condition/Context The Center improperly calculated lost revenues as a result of improperly including contributions and improperly excluding contractual adjustments related to patient service revenues. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: St. Joseph's Center will correct the lost revenues calculation in the Period 4 Submission due March 31, 2023. In order to ensure that St. Joseph's Center properly calculates lost revenues in the future, all lost revenue calculations and source documents will be prepared by the Accounting Manager and reviewed by the Chief Financial Officer. Name(s) of Contact Person(s) Responsible for Corrective Action: James Ceccoli, CFO Anticipated Completion Date: 3/31/2023
View Audit 20800
Finding 24186 (2022-001)
Significant Deficiency 2022
Campbell County Economic Development Corporation
WY
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
2022-001- Potential Conflict of Interest not Disclosed Timely- ALN 11.307- Economic Adjustment Assistance. Condition- a board member of the Organization, appointed by a local governmental entity. was a party to a consulting contract with that governmental entity regarding issues surrounding the Dep...
2022-001- Potential Conflict of Interest not Disclosed Timely- ALN 11.307- Economic Adjustment Assistance. Condition- a board member of the Organization, appointed by a local governmental entity. was a party to a consulting contract with that governmental entity regarding issues surrounding the Department of Commerce grant, with work commencing in August 2019. The board member was also employed by a vendor which the Organization used to expend grant funds. The grant states that all potential conflicts of interest are required to be disclosed in writing; this potential conflict was not disclosed until more than a year into utilization of the grant. The disclosure occurred subsequent to June 30, 2022, as soon as it was noted by the Organization. Corrective Action Planned: 1. The Organization Conflict of Interest Policy will be presented to the board at the beginning of each fiscal year for review, approval and signature of each board member. 2. When a new board member is seated the Organization Conflict of Interest Policy will be presented to the new board member at the orientation session for review, approval and signature. The activities outlined are ongoing and currently being implemented. Phil Christopherson, CEO, can be contacted for further information.
View Audit 20660
Finding 24183 (2022-004)
Significant Deficiency 2022
State of South Dakota
SD
Subrecipient Monitoring
"Finding No. 2022-004: Inadequate Controls Over Subrecipient Monitoring of Nutrition Service Providers Corrective Action Plan: DHS LTSS in partnership with Budget and Finance will review and enhance internal controls to ensure adequate policies are in place for subrecipient monitoring of nutrition...
"Finding No. 2022-004: Inadequate Controls Over Subrecipient Monitoring of Nutrition Service Providers Corrective Action Plan: DHS LTSS in partnership with Budget and Finance will review and enhance internal controls to ensure adequate policies are in place for subrecipient monitoring of nutrition service providers. DHS LTSS will ensure that monitoring procedures for nutrition service providers are consistently applied and adequately documented. These procedures will include documentation tying pre-award risk assessments to the monitoring procedures to be performed for all subrecipients, including tribal governments, and properly follow up on any issues identified with subrecipients as a result of monitoring performed. Contact Person: Jeff Overcash, Chief Financial Officer, Heather Krzmarzick, Director of Long-Term Services, and Supports Greg Evans, Audit Manager Anticipated Completion Date: June 30, 2023"
View Audit 20313
Finding 24182 (2022-002)
Significant Deficiency 2022
State of South Dakota
SD
Procurement, Suspension & Debarment § 200.303
"Finding No. 2022-002: Internal Controls over Compliance ? Procurement, Suspension and Debarment Corrective Action Plan: The SDSTA will continue to work on improving controls surrounding the review of contracts to ensure they contain the proper provisions and strengthen document retention policies....
"Finding No. 2022-002: Internal Controls over Compliance ? Procurement, Suspension and Debarment Corrective Action Plan: The SDSTA will continue to work on improving controls surrounding the review of contracts to ensure they contain the proper provisions and strengthen document retention policies. Contact Person: Terry Miller, Chief Finance Officer, South Dakota Science and Technology Authority. Anticipated Completion Date: The SDSTA will implement additional controls on or before June 2023."
View Audit 20313
Finding 24180 (2022-003)
Material Weakness 2022
State of South Dakota
SD
Reporting
"Finding No. 2022-003: Inadequate Internal Controls Over Federal Financial Reports Corrective Action Plan: The Department will receive guidance from the FHWA Division office on proper reporting of recipient share of expenditures. Accountant II will correct the BUILD SF- 425 and send to Planning. P...
"Finding No. 2022-003: Inadequate Internal Controls Over Federal Financial Reports Corrective Action Plan: The Department will receive guidance from the FHWA Division office on proper reporting of recipient share of expenditures. Accountant II will correct the BUILD SF- 425 and send to Planning. Planning will submit report to Federal Highway. The Department has implemented internal controls to ensure the accuracy of SF-425 federal financial reports submitted. Contact Person: Patricia Devitt, Accounting Manager II Anticipated Completion Date: July 1, 2023"
View Audit 20313
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