Corrective Action Plans

Finding 47476 (2022-006)

Material Weakness 2022

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.403

FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation f...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As it relates to retaining proper documentation for an audit for Activities allowed or un-allowed, and allowable cost/costs, a policy and procedure will be implemented regarding the documentation and retention of records. Review and approval of activities reimbursed by the Special Education Grants to States and Special Education Preschool Grants will have the appropriate backup documentation (e.g. invoices, purchase orders, contracts, receipts) to ensure alignment to the IDOE grant, as well as documentation that funds were encumbered within the financial system by the respective period of performance end date. As of July 2022, these activities began being reviewed and approved by two separate individuals. Anticipated Completion Date: July 2022

View Audit 41189 Questioned Costs: $1

Finding 47475 (2022-008)

Material Weakness 2022

North Lawrence Community Schools

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-008 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A print out of the current expenses and balances ...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: A print out of the current expenses and balances will be reviewed by the Special Education Director and District?s Treasurer before the cash request is emailed to the state to ensure there is proper compliance with grant agreement and the matching, level of effort, earmarking and reporting compliance Anticipated Completion Date: February 2023

View Audit 41189

Finding 47453 (2022-005)

Material Weakness 2022

North Lawrence Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs Internal Control / Segregation of Duties § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Camryn Fender, Director of Food Service Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The claims for reimbursement are first checked with th...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Camryn Fender, Director of Food Service Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The claims for reimbursement are first checked with the Food Management Company then sent to the NLCS Food Service Administrative Assistant. Once the Food Service Admin Assistant double checks the claims, it is sent to the Food Service Director for approval. North Lawrence Community Schools has a procurement plan in place as of March 2023. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.

View Audit 41189

Finding 47452 (2022-004)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment § 200.303 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food S...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Supporting documentation for all transfers out of the Food Service account are kept in a labeled folder. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2022.

View Audit 41189 Questioned Costs: $1

Finding 47451 (2022-003)

Material Weakness 2022

North Lawrence Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.334 § 200.403

FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting docum...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Robyn Muder, Director of Business Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: Internal controls were updated in 2022. All supporting documentation is attached to vouchers for more efficient and effective business practices. The financial software was updated in January of 2023 to keep fringe benefit information retained. North Lawrence Community Schools has implemented a new procedure to pay mileage as a vendor payment instead of reimbursement through payroll to keep it separate from employees? gross earnings. North Lawrence Community Schools has implemented new practice to send all salary employees contracts which must be signed and kept in their personnel files. North Lawrence Community Schools has implemented new practices to prevent employees from being off of the board approved hourly pay schedule. North Lawrence Community Schools no longer utilizes paper timesheets. We now use an electronic time clock system. North Lawrence Community Schools is updating direct deposit information for all employees. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure in 2023.

View Audit 41189 Questioned Costs: $1

Finding 47450 (2022-001)

None 2022

Chateau De Notre Dame Facilities Corporation

LA

Cash Management HUD Housing Programs Reporting

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 residual receipts account deficiency will be funded in the amount of $12,494. Management will ...

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 residual receipts account deficiency will be funded in the amount of $12,494. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: December 13, 2022

View Audit 40880

Finding 47449 (2022-002)

Significant Deficiency 2022

Planned Parenthood South Texas

TX

Questioned Costs Allowable Costs / Cost Principles § 200.303

2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of ...

2022.002: Activities Allowed or Unallowed, Allowable Costs/Cost Principles United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006525 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: As of December 31, 2022, the Organization provided health care services to 2,964 patients, however the reimbursement request was for 3,648 patients. The difference between the expected patients versus actual created an overpayment of federal funds totaling $83,701 at December 31, 2022. Management subsequently returned the funds to the granting agency. Corrective Actions Taken or Planned: Management will track patients per month to evaluate whether actual patient volume is meeting the expected patient volume. The Organization, at year-end, will assess whether the actual patient volume for the year met the expected patient volume and has earned all the recorded revenue. If overpayment was made, the Organization will adjust the recorded revenue to reflect actual earned revenue. Individual(s) Responsible: Magda Mijares, Controller Adron Cooley, Revenue Cycle Manager Anticipated Date of Completion: Organization started evaluating as soon as the issue was known on 5/16/2023 and will continue to do so for the rest of the grant period.

View Audit 53673 Questioned Costs: $1

Finding 47448 (2022-003)

Significant Deficiency 2022

Planned Parenthood South Texas

TX

Allowable Costs / Cost Principles § 200.303

Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Servic...

Finding 2022.003? Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting United States Department of Health and Human Services Family Planning Services Assistance Listing No.93.217 Federal Award Number: FPHPA006499 Federal Award Year: 2022 Type of Finding: Significant Deficiency Finding: During our testing, we noted the Organization requested reimbursements of $50,000 and determined the reasonableness of the amount being requested on a per patient basis rather than requesting funds based on actual expenditures incurred. Due to this, the expenditures were not reviewed for compliance with grant requirements. Corrective Actions Taken or Planned: The Organization has reviewed the expenditures and the actual expenditures met the grant requirements. The grant was complete on 3/31/2023. No other corrective actions need to be made. Individual(s) Responsible: Magda Mijares, Controller Anticipated Date of Completion: Completed by 7/31/2023

View Audit 53673

Finding 47441 (2022-003)

Material Weakness 2022

Vincennes Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include t...

FINDING 2022-003 Education Stabilization Fund-Internal Controls Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. This will provide more internal controls. Anticipated Completion Date: 07/01/2023.

View Audit 53344

Finding 47440 (2022-002)

Material Weakness 2022

Vincennes Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-002 Education Stabilization Fund-Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Communi...

FINDING 2022-002 Education Stabilization Fund-Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Michele Fleck, Treasurer Contact Phone Number: 812-882-4844 Description of Corrective Action Plan: Effectively immediately, the Vincennes Community School Corporation will obtain wage reports from construction vendors. We will make sure to follow the Davis Bacon Act requirements as it pertains to paying construction costs using ESSER funds. Anticipated Completion Date: 07/01/2023

View Audit 53344

Finding 47434 (2022-004)

Material Weakness 2022

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timefra...

Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.

View Audit 53762

Finding 47433 (2022-003)

Material Weakness 2022

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Procurement, Suspension & Debarment § 200.318 § 200.326

Action planned in response to finding: Management will implement procedures to ensure that competitive purchasing procedures are performed for all transactions above the micro purchase threshold and documentation is maintained to support the procurement procedures performed.

View Audit 53762

Finding 47431 (2022-001)

Significant Deficiency 2022

Advocacy Center for Crime Victims and Children

TX

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to ...

Item 2022-001 (Recurring): Improving Internal Controls over Reimbursement Requests Criteria: 2 CFR 200.303 requires that internal control must provide reasonable assurance that the Center complies with the requirements of the Uniform Guidance and its grant agreements. In the context of reporting to granting agencies, internal control must be established to ensure that reports are submitted accurately and timely. Condition: For the fiscal year under audit, reimbursement requests were prepared and submitted to the granting agency by a single individual who also prepares the accounting records from which the requests are prepared. Cause: The Center has not adopted control activities over the reimbursement request process, such as segregation of duties or secondary review. Effect: Reimbursement requests could be sent to the granting agency with errors and omissions or not on time. Recommendation: We recommend that the Center segregate the duty of submission of the reports to another individual not involved with preparation of accounting records or the reports themselves to allow for secondary review. PERSON RESPONSIBLE FOR CORRECTION ACTION: Aleigh Ascherl, Executive Director CORRECTIVE ACTION PLANNED: The Center has implemented controls and taken steps to ensure a secondary review is in place. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 53761

Finding 47430 (2022-002)

Significant Deficiency 2022

Network Housing '96 INC

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 53084

Finding 47428 (2022-001)

Significant Deficiency 2022

Fremont County Association of Governments

WY

Internal Control / Segregation of Duties

CORRECTIVE ACTION ITEM 2022-001: SEGREGATION OF DUTIES Classes of financial transactions have been segregated to the extent possible among the existing employees. However, because of the limited number of employees involved in the accounting and bookkeeping functions, a corrective action plan to...

CORRECTIVE ACTION ITEM 2022-001: SEGREGATION OF DUTIES Classes of financial transactions have been segregated to the extent possible among the existing employees. However, because of the limited number of employees involved in the accounting and bookkeeping functions, a corrective action plan to remedy the lack of segregation of duties is not cost justified. Rather, each level of management, the Board of Directors and Administrator, are aware of the concept of "segregation of duties" and are also aware of potential problems that may occur when accounting and bookkeeping duties cannot be segregated. Because there is awareness, each level of management is charged with the responsibility to follow-up on any circumstances or transactions that they perceive to be unusual. Contact person: Gary Michaud Anticipated completion date: Unknown

View Audit 53760

Finding 47427 (2022-002)

Significant Deficiency 2022

City of Chattanooga, Tennessee

TN

Eligibility

2022-02 Federal Award Findings and Questioned Costs Person Responsible for Implementing the Corrective Action; Brian Smart, Manager of Financial Operations Anticipated Completion Date for Corrective Action; June 30, 2023 Planned Corrective Action: The ERP system that...

2022-02 Federal Award Findings and Questioned Costs Person Responsible for Implementing the Corrective Action; Brian Smart, Manager of Financial Operations Anticipated Completion Date for Corrective Action; June 30, 2023 Planned Corrective Action: The ERP system that was put into place in fiscal year 2022 had an override in the payables module that the City was unaware of. After discovering this, the City has put policies and procedures into place to prevent these errors in fiscal year 2023 and beyond. Also, reporting has been developed for a more thorough review of postings to the grants. Additionally, since the end of fiscal year 2022, we have hired a group that is responsible for grants and grants compliance.

View Audit 53528

Finding 47426 (2022-001)

None 2022

Charleston Voa Elderly Housing, INC (st. James Place)

VA

Reporting

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 $26,160. 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 $26,160. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: August 5, 2022

View Audit 52983

Finding 47425 (2022-002)

Material Weakness 2022

El Hogar Del Nino

IL

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN February 27, 2023 Federal Audit Clearinghouse 1201 E. 10th Street Jeffersonville, IN 47132 El Hogar del Nino (FEIN 36-2749858) respectfully submits the following corrective action plan for the year ended June 30, 2022. Our independent public accounting firm is: De...

CORRECTIVE ACTION PLAN February 27, 2023 Federal Audit Clearinghouse 1201 E. 10th Street Jeffersonville, IN 47132 El Hogar del Nino (FEIN 36-2749858) respectfully submits the following corrective action plan for the year ended June 30, 2022. Our independent public accounting firm is: Desmond & Ahern, Ltd 10827 S. Western Avenue Chicago, IL 60643 Phone: 773-779-4720 Audit Period: July 1, 2021 through June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-002 Allowable Costs/Cost Principles Criteria: Reports reflecting the distribution of activity of each employee must be maintained for all staff members whose compensation is charged, in whole or in part, directly to awards, in accordance with Cost Principles for Non-Profit Organizations (2 CFR Part 230.8). Charges to Federal awards must also be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. These records must also support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: The Organization provided time records that account for the number of hours worked by the selected employees and the departments employees are charged. The Organization is using projected salaries including vacant positions in order to calculate their full-time equivalent rate to be used for administrative allocations and not using actual time. We noted that the expenses are not being properly tracked by federal grant within the general ledger properly to show expenses are not being allocated to multiple grants. Cause: The Organization asserts that time records are consistently maintained to support the allocation of staff time to different functions however, budget estimates are used to support for charges to Federal awards. Effect: Budget estimates (i.e., estimates determined before the services are performed) alone, do not qualify as support for charges to Federal awards. Questioned Costs: None. Recommendation: We again recommend that quarterly recaps of the time sheets be done and that the time analysis be compared to the actual percent being allocated. If necessary, the projected allocation percentages, including full time equivalents, should be changed to reflect the actual time spent as required under 2 CFR 230. Also, the previous quarter should also be adjusted if the revised percentages would cause the financials to be materially misstated. We further again recommend that all employees receive additional training on filling out time sheets and that supervisors receive written procedures on reviewing the time sheets before approving to ensure that they are properly completed. With regards to allocations to awards, we recommend that the Organization properly allocate expenses within the general ledger to reflect the actual expenditures submitted for reimbursement and to ensure no expenses are being reimbursed from multiple grants. Corrective Action Planned: El Hogar del Nino will strengthen its internal controls. An expense allocation method will be developed that will more closely reflect the benefit each funding source receives from the expense and is supportable either by an amendable allocation method such as, real time tracking of time, number of students served or square footage to name a few possible examples. Where estimates are used in budgeting, quarterly after the fact adjustment will be made when there is a material variance from budget. El Hogar del Nino plans to correct this issue by June 30, 2023. Paul DiCaro (CFO Consultant) is responsible for correcting this issue. Paul can be contacted at (224) 229-8250. Sincerely, Paul DiCaro CFO Consultant

View Audit 52687

Finding 47420 (2022-001)

Significant Deficiency 2022

Oak Park School District

MI

Cash Management School Nutrition Programs

A plan to spend down the excess Food Service Fund balance was submitted and approved by the Michigan Department of Education Office of Health and Nutrition Services to be implemented during the FY 2023 school year by or before 6/30/2023. The Chief Operations Officer along with the Chief Financial Of...

A plan to spend down the excess Food Service Fund balance was submitted and approved by the Michigan Department of Education Office of Health and Nutrition Services to be implemented during the FY 2023 school year by or before 6/30/2023. The Chief Operations Officer along with the Chief Financial Officer will work together to ensure these plans are implemented.

View Audit 52979

Finding 47419 (2022-001)

Material Weakness 2022

Union Parish Police Jury

LA

Procurement, Suspension & Debarment

Responsible Official: Paula Strickland, Secretary-Treasurer The expenditure of the American Rescue Plan Act funds is uncharted territory for everyone. We did not intend to circumvent the bid law or federal procurement regulations. Our objective was only to provide funds to the entities who need it. ...

Responsible Official: Paula Strickland, Secretary-Treasurer The expenditure of the American Rescue Plan Act funds is uncharted territory for everyone. We did not intend to circumvent the bid law or federal procurement regulations. Our objective was only to provide funds to the entities who need it. When we realized we needed assistance, we engaged a consultant to assist us in managing the funds . Unfortunately, this was after the expenditure of funds referenced in the funding. In the future, we will seek the advice of consultants before any action is taken. We will revise our policies to reflect this change.

View Audit 53754

Finding 47418 (2022-001)

Material Weakness 2022

Soap Lake School District No. 156

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Finding ref number:2022-01 Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Nicole Courtney, Business Manager P.O. Box 1389 Soap Lake, WA 98851 (509) 667-7119 Corrective...

Finding ref number:2022-01 Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Nicole Courtney, Business Manager P.O. Box 1389 Soap Lake, WA 98851 (509) 667-7119 Corrective action the auditee plans to take in response to the finding: For future federal prevailing wage projects, the district will have an attorney specializing in public works construction law to review and update contracts to include language regarding Davis Bacon wages and contractors' responsibilities to file weekly certified payroll per 29 CFR 3.3, 3.4 and 5.5. Recognizing that most contractors in Soap Lake School District's circle will not be familiar with 29 CFR, the district will take what was learned in this audit to ensure they are fully aware of their responsibilities and obligations to file the weekly certified payroll under federal funds. Anticipated date to complete the corrective action: March 2024

View Audit 53752

Finding 47415 (2022-001)

Material Weakness 2022

Northport School District No. 211

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District w...

Northport School District will follow the corrective action to ensure that adequate internal controls are followed. Northport School District will make sure that a formal contract is written up and the entire Federal Prevailing Wage clause is included in the contract. Northport School District will rely on a Project Manager who is responsible for collecting weekly certified payroll reports from contractors and subcontractors for each week in which work was performed. Northport School District will monitor the Project Manager to ensure all weekly certified payrolls are being collected. Northport School District will make every effort to ensure that correct procedures are followed.

View Audit 53523

Finding 47413 (2022-002)

Significant Deficiency 2022

Metropolitanchildren & Youth Inc. Unitedchildren and Family Head Start

MI

Reporting Subrecipient Monitoring Significant Deficiency

The Agency agrees to the finding and will ensure the timely filing of all the reports in the future.

View Audit 52405

Finding 47412 (2022-004)

Significant Deficiency 2022

McNary Elementary School District No. 23

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $7...

During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year ending June 30, 2023, then the District will enter into an engagement to have a single audit completed by the required due date.

View Audit 52089

Finding 47411 (2022-003)

Material Weakness 2022

McNary Elementary School District No. 23

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.

View Audit 52089

Corrective Action Plans

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