Corrective Action Plans

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2022-001 Block Grants for Community Mental Health Services ? CFDA No. 93.958 Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There i...
2022-001 Block Grants for Community Mental Health Services ? CFDA No. 93.958 Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization?s Finance Department will implement a process to audit employee travel reimbursements in order to ensure employees are paid in accordance with the Organization?s policy. Additionally, the Organization will simplify its policy to reflect a flat per diem rate rather that a rate specific to the area traveled to reduce the risk of error related to calculation complexity. On July 27th, 2021, the Organization implemented an additional level of review of Executive Leadership Team (ELT) employee expense reports. The specific incident that resulted in a finding related to an ELT employee expense report that was processed prior to date this change was implemented. Name of the contact person responsible for corrective action: Larry Hill CFO Planned completion date for corrective action plan: 12/31/22
View Audit 19607 Questioned Costs: $1
Finding 23192 (2022-003)
Significant Deficiency 2022
See Corrective Action Plan
See Corrective Action Plan
Finding 23191 (2022-002)
Significant Deficiency 2022
See Corrective Action Plan
See Corrective Action Plan
Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year due to cash flow shortages which were in part due to not receiving PRAC payments for a portion of the year. The Corporation made 11 deposits of $17,334 rathe...
Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year due to cash flow shortages which were in part due to not receiving PRAC payments for a portion of the year. The Corporation made 11 deposits of $17,334 rather than the required 12 deposits. Planned Corrective Action: The Corporation is working with HUD to approve a suspension of deposits. In addition, the underfunded amount of $17,334 will be deposited into the replacement reserve account to correct the underfunding. Contact person responsible for corrective action: Jill Kolb, Vice President Housing Accounting Anticipated Completion Date: August 31, 2023
Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requireme...
Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Shawn Lewis, Assistant Superintendent 511 Chambers Street Steilacoom, WA 98388 253-983-2233 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The district concurs that it lacked appropriate internal controls to ensure compliance with the federal wage rate requirements. It is highly unusual for a school district to receive federal funds for construction activities and the required contract provisions are not included in the district?s standard contracting templates. The State Auditor's Office reported that the former CFO indicated that she and staff were unaware of federal wage rate requirements. The district agrees that the former CFO should have been aware of these requirements and was responsible to ensure compliance with the requirements. Page 61 Office of the Washington State Auditor sao.wa.gov The district does not expect to receive any federal funds to support construction activities in the near future and therefore finds it highly unlikely that this condition will be repeated. However, the district will take the following steps as corrective action: 1. Update formal procedures to specifically require staff to consider Davis Bacon and other federal requirements when public works are funded with federal funds. 2. Ensure current staff responsible for public works project compliance understand the federal requirements when federal funds are used for such projects. The district believes that these corrective action steps in addition to a change in personnel responsible for overall federal compliance will provide reasonable assurance of future compliance. Anticipated date to complete the corrective action: 9/01/2023
Finding Number: 2022-003 Planned Corrective Action: The District has legal counsel review all contracts for construction to ensure that we comply with all wage requirements and certified payroll reports are now provided weekly by the contractor. Anticipated Completion Date: Already completed Respons...
Finding Number: 2022-003 Planned Corrective Action: The District has legal counsel review all contracts for construction to ensure that we comply with all wage requirements and certified payroll reports are now provided weekly by the contractor. Anticipated Completion Date: Already completed Responsible Contact Person: Muata Niamke, Business Manager and Taylor Friedrich, Treasurer/CFO
Finding Number: 2022-002 Planned Corrective Action: The District is currently working with OSBA to update the policies and policy DJC states ?If feasible, all purchases over $20,000 and not otherwise subject to required federal or state bidding requirements will be based on price quotations submitte...
Finding Number: 2022-002 Planned Corrective Action: The District is currently working with OSBA to update the policies and policy DJC states ?If feasible, all purchases over $20,000 and not otherwise subject to required federal or state bidding requirements will be based on price quotations submitted by at least three vendors.? The Treasurer and Business Manager will ensure that policy is followed when applicable. Anticipated Completion Date: October 31, 2023 Responsible Contact Person: Muata Niamke, Business Manager and Taylor Friedrich, Treasurer/CFO
Finding 23178 (2022-005)
Significant Deficiency 2022
2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award...
2022-005 Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Recommendation: We recommend that the County ensures each report is properly reviewed against the reporting guidance and that a reminder is set for timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Internal control policies and procedures over reporting of federal expenditures will be reviewed. Name of the contact person responsible for corrective action: Amy Dykstra, Finance Director
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of e...
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
Barker Management (BMI) always took pride in the higher standards as it maintained and protocols it implements in the properties it manages. Regarding the findings in Schedule of Findings and Questioned Costs, about the REAC score of 24c, please note this, this was an inspection dated 01.25.2022 onl...
Barker Management (BMI) always took pride in the higher standards as it maintained and protocols it implements in the properties it manages. Regarding the findings in Schedule of Findings and Questioned Costs, about the REAC score of 24c, please note this, this was an inspection dated 01.25.2022 only 41 days after BMI took over the management. The inspection performed earlier was in 10.13.2021 with a score of 28c. It was again prior to BMI taken over management of the said property. Since BMI took over, it conducted surveys and meetings with tenant and hired consultants and vendors to address all the findings of items that resulted in management being transferred to BMI. As a result of BMI corrective actions, conditions improved substantially in the property. The REAC conducted on 01.10.2023 had a score of 63c which is a testimony of that progress. BMI will strive to improve the conditions to the highest standards that is accepted by BMI management confirm history of excellent property management.
Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: The Corporation did not submit annual audited financial statements by the date required by 2 CFR 200, Subpart F. Recommendation: Management should submit the annual audit report as required by 2...
Finding #2022-001 Comments on the Finding and Each Recommendation: Statement of condition #2022-001: The Corporation did not submit annual audited financial statements by the date required by 2 CFR 200, Subpart F. Recommendation: Management should submit the annual audit report as required by 2 CFR 200, Subpart F. Action(s) taken or planned on the finding: Agree. Management submitted the annual audit at the earliest date feasible.
UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Lincoln School Senior Apartments respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and Address of Independent Public Accounting Firm: Squires Maddux & Company, PLLC 100 Second Avenue Sou...
UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Lincoln School Senior Apartments respectfully submits the following corrective action plan for the year ended March 31, 2022. Name and Address of Independent Public Accounting Firm: Squires Maddux & Company, PLLC 100 Second Avenue South, Ste 270 Edmonds, Washington 98020 Audit Period: March 31, 2022 Prepared by: Name: Steve Armatage Position: Controller Telephone Number: (206) 441-8866 Extension 105 Email Address: sarmatage@panpacificproperties.com The findings from the March 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENTS AUDIT NONE. FINDINGS ? FEDERAL AWARDS PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 202, CFDA 14-157 Supportive Housing for the Elderly S3800-030 Statement of Condition ? All of the deposits were made at year end, but due to availability of funds, three of the twelve deposits were made late. FINDINGS ? FEDERAL AWARDS PROGRAMS AUDITS (Continued) DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: Section 202, CFDA 14-157 Supportive Housing for the Elderly (Continued) S3800-045 Reporting Views of Responsible Officials - Management applied for and received a significant rent increase from HUD that should help improve liquidity so that sufficient funds are available to make the required reserve deposit when due. Property(s) and associated questioned costs this finding applies to: S3800-037 FHA/Contract Number - 127EE034 S3800-038 Questioned Costs - $0 S3800-080 Recommendation - Management has taken steps to improve liquidity so that sufficient funds should be available for monthly deposits. Management should ensure those deposits are made monthly. S3800-140 Completion Date ? June 20, 2022 S3800-150 Response - Management has taken corrective action and concurs with the auditor?s recommendation. If the Department of Housing and Urban Development has questions regarding this plan, please call Steve Armatage at (206) 441-8866 Extension 105. Sincerely yours, ______________________________________________ Steve Armatage, Pan Pacific Properties Inc. Controller
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and t...
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor?s finding: 2022-001 Name of contact person: Hector L. Pagan Anticipated completion date: 12/31/2023 Organization?s response: Concur Corrective Action Plan La Perla de Gran Precio, Inc., is always committed to complying with all the requirements and therefore we will ensure to perform all internal controls established in our written procedures. Therefore, purchasing personnel will ensure that purchase orders are performed for required transactions and verbal quotations will be documented as well. Additionally, before any disbursement, the director will ensure that transactions include wholly required documents such as requisition, purchase order, invoice, and quotations as applicable. Finally, management will review its internal controls to establish new thresholds for quotations.
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $563. Management will ensure that ...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $563. Management will ensure that the security deposits are properly funded in the future. Completion Date: August 22, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $7,302. Management will ensure ...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $7,302. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 22, 2022
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US...
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.
2022 ? 002 Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County was not able to provide supporting documentation for their reported amounts. The County failed to retain data records for the point in time that was used to report each submission. As a result, reported key ...
2022 ? 002 Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County was not able to provide supporting documentation for their reported amounts. The County failed to retain data records for the point in time that was used to report each submission. As a result, reported key line items could not be supported. Recommendation: We recommend that policies and procedures be implemented to ensure that all financial and special reports are filed timely and accurately and that reports are reviewed and approved by an authorized State official prior to submission to ensure accurate support for the reported amounts. Views of responsible officials and planned corrective actions: The county agrees with the finding will improve the process for reporting under the Emergency Rental Assistance program and retain documentation that supports the information reported. ERAP program management will provide supporting documentation for their reported amounts to the Federal Treasury moving forward. We have implemented corrective action in May 2023 for preparation and submission of the ERA2 2023 Q1 Treasury report. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023
2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and contr...
2022 ? 001 ? Emergency Rental Assistance ? Assistance Listing No. 21.023 Condition: The County incorrectly processed a benefit payment that included an overpayment of $30 by inadvertently including utilities on top of base rent. Recommendation: We recommend the County review its procedures and controls over the processing of beneficiary payments to ensure amounts are properly paid and reimbursed. Views of responsible officials and planned corrective actions: The county agrees with the finding. The county will improve the controls over processing beneficiary payments to ensure that the proper amounts are paid to beneficiaries. ERAP program management, who review and determine eligibility, will pay closer attention to process allowable benefit payments based on base rent and not include utilities. Corrective action was taken in the spring of 2023 when this issue was identified during the 2022 audit. Responsible Official: Ramona Farineau, Chief Financial Officer Planned completion date for corrective action plan: May 31, 2023
View Audit 23003 Questioned Costs: $1
Finding 2022-001 ? Activities Allowed or Unallowed, Eligibility, and Special Tests and Provisions Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 T...
Finding 2022-001 ? Activities Allowed or Unallowed, Eligibility, and Special Tests and Provisions Information on the federal program: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461, COVID-19 Testing for the Uninsured Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 01/01/2022?3/31/2022 Views of responsible officials and planned corrective actions: Management agrees with the finding. Our standard procedure is to verify insurance coverage for all patients. We believe in instances where documentation was not maintained to evidence that additional insurance verification procedures were performed in addition to the standard patient inquiry, such instances were a documentation error and not a process issue. Since the federal program has ended, no further action will be taken. Management has noted that in certain instances, patients identify themselves as uninsured but following their date of service, AdventHealth identified that the patient either had insurance coverage or was eligible for Medicaid. AdventHealth was not aware that the patient had insurance coverage and requested reimbursement from HRSA, prior to AdventHealth identifying insurance coverage. AdventHealth has processed a refund to HRSA, in instances where reimbursement was received from another payer or another payer was available to provide reimbursement. Documentation was established effective September 30, 2022, to evidence the operating effectiveness of internal controls in place over balance billing. Responsible official: Stacey Wilson, Director Grants Management
Finding 2022-002 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: Medicaid Administrative Claiming (MAC) CFDA # 93.778 Finding Summary: We noted that the Center filed the quarterly reports as required; however, upon...
Finding 2022-002 Federal Agency Name: United States Department of Health and Human Services Health Resources & Services Administration Program Name: Medicaid Administrative Claiming (MAC) CFDA # 93.778 Finding Summary: We noted that the Center filed the quarterly reports as required; however, upon reviewing the support for the expenditures for the second quarter, it was noted that reported numbers were inaccurate which resulted in incorrect reporting and the receipt of unearned grant funds. Responsible Individuals: Chief Financial Officer Corrective Action Plan: With specific regard to Medicaid Administrative Claiming (MAC) reporting? The Center will review and evaluate staff duties to provide proper segregation of duties. This will ensure that errors or irregularities are prevented or detected on a timely basis in the normal course of business and promptly corrected. The Center will review and evaluate staff training to ensure MAC reporting is performed in accordance with policies and procedures. The Center will review and evaluate MAC reporting review and approval processes to identify and correct errors prior to submitting the MAC reports. Anticipated Completion Date: August 31, 2023
View Audit 22913 Questioned Costs: $1
The City of Beaverton respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Quast, Janke & Company 1010 N Johnson St Bay City, MI 48708 ...
The City of Beaverton respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Quast, Janke & Company 1010 N Johnson St Bay City, MI 48708 Audit Period: June 30, 2022 Contact person responsible for Corrective Action Kimberly Hines, City Manager The findings from the June 30, 2022 schedule of findings and questions costs are detailed in the schedule above. The findings are numbered consistently with the numbers assigned in the schedule. 2022-004 Written Policies Required by the Uniform Guidance Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Action Taken: The City has been provided an example of appropriate policies to use as a guide in updating their written policies. City management is currently working on updating all current procedures and policies to ensure that they are compliant with Uniform Guidance for all current and future Federal Awards. Anticipated Completion Date: June 2023
Finding 23156 (2022-011)
Significant Deficiency 2022
2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants...
2022-011 ? Institutional Higher Education Emergency Relief Funds III Student Outreach Requirement Auditor Description of Condition and Effect. The University did not use a portion of the institutional HEERF III grant to conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the HEA. The University also did not document how the amount of the HEERF grant spent on these two required activities was reasonable and necessary given the unique circumstances of the University. As a result of this condition, the University did not fully comply with the requirements of the HEERF III grant. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action. The University will review the compliance requirements of each grant when received to ensure compliance with such requirements. The University will more properly track staff time in a detailed fashion in any similar circumstances in the future. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/28/2023
Finding 23155 (2022-010)
Significant Deficiency 2022
2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student ...
2022-010 ? Incorrect Tuition Amount used to Calculate Award/Student did not Receive Emergency Financial Aid Grant Auditor Description of Condition and Effect. Management prepared a manual spreadsheet to calculate student emergency aid grants based on outstanding student balances. Of the 40 students tested, two students were identified where the incorrect outstanding balance was used to calculate the student emergency aid grant, and one student was identified who was awarded emergency aid, however, the award was not paid to the student. As a result of this condition, the University overdrew funds from G5 in the total amount of $800 and failed to pay award to a student in the amount of $500. Auditor Recommendation. We recommend that the University implement procedures to review reconciliations for accuracy. Corrective Action: The University acknowledges this was an oversight and has put a new procedure in place that will identify this type of error and correct it sooner. Responsible Person. Alan Drimmer Anticipated Completion Date: 4/12/2023
Finding 23154 (2022-009)
Significant Deficiency 2022
2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being repor...
2022-009 ? Inaccurate Higher Education Emergency Relief Funds Reporting Auditor Description of Condition and Effect. Management did not accurately track expenditures or maintain detailed enough records which caused inaccurate student and institutional amounts being reported on the University's website. In July 2021, a lump sum amount was recorded to the books and records for an amount equal to the University's HEERF III institutional grant award ($584,212), and actual amounts expended were not monitored. As a result of this condition, the University did not fully comply with the requirements of the HEERF grants. Auditor Recommendation. We recommend that management review the compliance requirements of each grant when received to ensure compliance with such requirements. Corrective Action: The University understands that the HEERF funds should have been recorded as revenue and expense items even if all the funds were being given directly to students. This procedure has been documented in our Standard Operating Procedures and the error will not occur again. Responsible Person. Alan Drimmer Anticipated Completion Date: 10/31/2022
Finding 23153 (2022-008)
Significant Deficiency 2022
2022-008 ? Purchases Made Outside of the University's Procurement Process Auditor Description of Condition and Effect. Of the four disbursements tested from the institutional portion, two instances were noted where the University made medium to large purchases amounting ...
2022-008 ? Purchases Made Outside of the University's Procurement Process Auditor Description of Condition and Effect. Of the four disbursements tested from the institutional portion, two instances were noted where the University made medium to large purchases amounting to $72,802, and management did not maintain records evidencing each quote received. As a result of this condition, the University did not follow its procurement policy. Auditor Recommendation. We recommend management train employees on the University's policies and procedures. Corrective Action. The University has renewed training on its Procurement Policy. The University should always follow its Procurement Policy. In this case, the University did not have a procurement policy in place in May 2020 when the contract was signed. However, a written procurement policy has been implemented subsequent to the contract being signed. Responsible Person. Alan Drimmer Anticipated Completion Date: 7/31/2022
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