Corrective Action Plans

Finding 20668 (2022-001)

None 2022

PA

Procurement, Suspension & Debarment § 200.318 § 200.320

CORRECTIVE ACTION PLAN Year Ended June 30, 2022 Mechanicsburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently w...

CORRECTIVE ACTION PLAN Year Ended June 30, 2022 Mechanicsburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Finding 2022-001 - Procurement Federal Agency: U.S. Department of Agriculture Pass-through agency: Pennsylvania Department of Education Assistance Listing Number: Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Planned: The District will establish processes to ensure that the procurement policy is followed when applicable and necessary. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of this finding. Contact Person Responsible: Greg Longwell, Director of Business Operations/CFO If there are any questions regarding this plan, please call Greg Longwell, Director of Business Operations / CFO, at 717-506-0869 or email at glongwell@mbgsd.org

View Audit 22972

Finding 20667 (2022-001)

Significant Deficiency 2022

Salus University and Its Foundation

PA

Reporting Student Financial Aid Significant Deficiency

Auditor?s Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University reviews its policies and procedures on reporting enrollment information to the NS...

Auditor?s Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University reviews its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Corrective Action Plan: Two of the incidents identified by the audit were students who graduated in the middle of summer term, which was not identified in NSC as a required term. This classification has been corrected at NSC. Current Process ? Director of Financial Aid and two Assistant Registrar?s meet monthly to audit 10-20 records per meeting. Record of students who graduated off cycle, withdrew, went on leave of absence, or were dismissed were specifically reviewed. Effective January 2023, the Office of the Registrar will add students to the monthly sample who returned after a period of non-enrollment, students with more than one active program, and all graduates (on time and off cycle). The audits will take place in both NSC and NSLDS, ensuring that students marked as graduated and re-enrolled are not only reported correctly and on time in NSC, but that the data is the same in NSLDS. Secondly, the Office of the Registrar worked with Salus Technology Services to modify a report to assist with identifying discrepancies between campus level and program level enrollment. The program level date is now included on the internal audit report. Lastly, an Assistant Registrar will take on a more active role in auditing enrollment data prior to submission to NSC providing another set of eyes on the data. A training reference document was provided to the Assistant Registrar on 12/12/22. Name(s) of the contact person(s) responsible for corrective action: Shannon Boss, Registrar Jaime Schulang, Director of Student Financial Aid

View Audit 22881

Finding 20665 (2022-001)

Significant Deficiency 2022

Monmouth University

NJ

Student Financial Aid Reporting Significant Deficiency

Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titl...

Corrective Action Plan Year Ended June 30, 2022 Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards None Findings Related to Federal Awards 2022-001 Special Tests -Enrollment Reporting Federal Agency: U.S. Department of Education Program Titles and CFDA Numbers: Federal Direct Student Loan Program (ALN 84,268), Federal Pell Grant Program (ALN 84.063) Federal Grant Numbers: P063Pl90268 (07/0 l/2021-06/30/2022), P268K200268 (07/0l/2021-06/30/2022) Contact Person: Mary Byrne, A VP for Finance & Controller, (732) 571-3404 Corrective Action: During fiscal year 2022, a student was found to have been reported as withdrawn, when they, in fact, graduated. The University determined that when it was notified by the National Student Clearinghouse (the Clearinghouse) that the student's graduation status did not generate, the University made the correction to the Program-Level record status, but failed to update the Campus-Level record status. Therefore, when the first enrollment file for the Fall term was transmitted, the student was not included, and was incorrectly reported as withdrawn. As part of a corrective action, the University immediately corrected the Campus-Level Record status for the student to graduated and confirmed that the updated status was reported to the National Student Loan Data System (NSLDS). Effective immediately, the University's business practice will include using a two-person team to review the Clearinghouse error resolution to ensure that all corrections are made on both the Program-Level and the Campus-Level records to ensure that they are properly reflected in NSLDS. Anticipated Completion Date: January 2023

View Audit 21059

Finding 20664 (2022-001)

None 2022

Housing Associates, Inc.

MD

HUD Housing Programs Reporting

September 23, 2022 Department of Housing and Urban Development Housing Associates, Inc., HUD Project No. 052-HD-0081, respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lochte & Company, P.A. 11350 M...

September 23, 2022 Department of Housing and Urban Development Housing Associates, Inc., HUD Project No. 052-HD-0081, respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Lochte & Company, P.A. 11350 McCormick Road Executive Plaza 3, Suite 503 Hunt Valley, MD 21031 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. Section A of the Schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT NONE FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding No. 2022-001 ? Section 811 Project, CFDA #14.181 Recommendation: We recommend that the organization continue to correct the deficiencies cited in the HUD report and review and revise procedures related to unit inspections to ensure that unit deficiencies are identified promptly and corrected. Action Taken: We have been working diligently to correct the deficiencies cited and most are now corrected, however, supply chain issues are affecting the speed at which the repairs can be completed. We will continue to inform HUD of our progress and any related challenges. We have terminated the relationship with the property management company under contract during the failed unit inspection in October 2021 and have been inspecting the property units more frequently internally to identify maintenance issues and problems before they become serious. If HUD has any questions regarding this plan, please contact Nico Sanders at 410-545-4429. Sincerely yours, Nico Sanders, Executive Director

View Audit 19439

Finding 20663 (2022-002)

None 2022

Bethany Home, Inc.

WI

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management had identified the issue internally and made a deposit in November 2022 to fund the account to the required level. Management is also continuing to deposit the required funds into the debt reserve.

View Audit 20705

Finding 20660 (2022-003)

Significant Deficiency 2022

Sharon Joint #11 School District

WI

Significant Deficiency Internal Control / Segregation of Duties

Reference Number: 2022-003 Description: Federal #85.425 ? Education Stabilization Fund Corrective Action Plan: The District will ensure compliance with Federal Fund requirements by applying the requirements to contracts for which the District plans to use Federal Funds as well as contracts that mig...

Reference Number: 2022-003 Description: Federal #85.425 ? Education Stabilization Fund Corrective Action Plan: The District will ensure compliance with Federal Fund requirements by applying the requirements to contracts for which the District plans to use Federal Funds as well as contracts that might be used to claim Federal Funds. Anticipated Corrective Action Plan Completion Date: Ongoing. Contact Information: For additional information regarding this finding please contact Sara Andrus, District Administrator, at 262-736-4477.

View Audit 20590

Finding 20659 (2022-003)

Material Weakness 2022

Southern Mono Healthcare District Dba Mammoth Hospital

CA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District incorrectly selected Option i as the reporting method when they submitted their report as the client had calculated the amount reported based on Option iii. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: As mentioned above in Finding 2022-002 a policy was developed on October 14, 2022, and has been followed since that date. For the Provider Relief Fund reporting #4 Option iii was chosen in March 2023. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted in March 2022. Anticipated Completion Date: The new policy was created in October 2022 and the correct selection of Option iii for PRF reporting #4 was completed in March 2023.

View Audit 20512

Finding 20658 (2022-002)

Significant Deficiency 2022

Southern Mono Healthcare District Dba Mammoth Hospital

CA

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District?s lost revenue calculation claimed under the Provider Relief Fund program and the HHS reported submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: A policy was developed on October 14, 2022, outlining the controls to be followed for filing reports with Federal Agencies. This policy reflects the procedures needed for proper internal controls to provide assurance that the District is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. All reporting after the creation of the policy has followed the policy. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted. Anticipated Completion Date: Completed October 14, 2022 2

View Audit 20512

Finding 20645 (2022-003)

Significant Deficiency 2022

Rowan County, North Carolina

NC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be t...

Name of Contact Person: Toshia Kelly, Economic Services Quality Assurance Supervisor, 704-216-8374 Corrective Action/Management Response: The Department concurs with the finding of two quarterly reports being submitted after the due date. The responsibility for submitting quarterly reports will be transferred to the Quality Assurance Supervisor and oversight will be provided by Deputy Director. Proposed Completion Date: Effective this date, 11-18-22

View Audit 28584

Finding 20636 (2022-002)

Material Weakness 2022

Rowan County, North Carolina

NC

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs that no verification is available to support two applicants were denied assistance and received notice of denial and right to a hearing. All staff respon...

Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs that no verification is available to support two applicants were denied assistance and received notice of denial and right to a hearing. All staff responsible for working LIEAP applications will receive training that covers program specific information, income calculations, dictation requirements, notices and NCFAST procedures. Proposed Completion Date: November 28, 2022

View Audit 28584

Finding 20635 (2022-001)

Material Weakness 2022

Rowan County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs with the following finding: 1) Failure to properly determine income for five (5) applicants. 2) Failing to ensure the client?s signature was provided aut...

Name of Contact Person: Billie Culp, Economic Services Program Manager, 704-216-8350 Corrective Action/Management Response: The Department concurs with the following finding: 1) Failure to properly determine income for five (5) applicants. 2) Failing to ensure the client?s signature was provided authorizing the application. All staff responsible for working LIEAP applications will receive training that covers program specific information, income calculations, dictation requirements, notices and NCFAST procedures. Proposed Completion Date: November 28, 2022

View Audit 28584

Finding 20634 (2022-004)

Material Weakness 2022

Rowan County, North Carolina

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness

Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in i...

Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in interpretation was pointed out to the County the former Finance Director provided the needed response on the ARPA quarterly report. The response on the quarterly report has corrected the item and no additional action is needed. Proposed Completion Date: April 2022

View Audit 28584

Finding 20629 (2022-005)

Significant Deficiency 2022

Municipality of Coamo

PR

Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The fiscal year 2021-2022 Single Audit Report for Municipality of Coamo will be submitted through the Federal Audit Clearinghouse (FAC) no later than April 30, 2023. About the subsequent year Single Audit, we engaged the audit services on March 31, 2023, and we are going to engage the financial statements preparation consulting services on July 2023, in order to comply with fiscal year 2022-2023 Single Audit submission dateline. Implementation Date: April 30, 2023 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director See Corrective Action Plan for chart/table

View Audit 27451

Finding 20628 (2022-004)

Significant Deficiency 2022

Municipality of Coamo

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The new Program Director is aware about the compliance requirement. We gave instructions to the Program Director to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Implementation Date: April 30, 2023 Responsible Person: Mr. Hector R. Sanjurjo Rodriguez Federal Programs Director See Corrective Action Plan for chart/table

View Audit 27451

Finding 20627 (2022-003)

Significant Deficiency 2022

Municipality of Coamo

PR

Equipment & Real Property Management Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2022 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2021 ? June 30, 2022 Fiscal Year: 2021-2022 Principal Executive: Hon. Juan C. Garcia Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2022-003 Corrective Action Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: During the fiscal year 2021-2022 the Community Development Block Grants/State?s Program administered by the Municipality of Coamo expended $360,628. Of such total expended, $132,062 were related to capital expenditures; $21,749 for the installation of an elevator in a building whose construction is in progress, and $110,313 for municipal streets paving as specified in the approved proposal. But, as expressed in the corrective action related to Finding 2022-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness. Implementation Date: During the Fiscal Year 2023-2024 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director See Corrective Action Plan for chart/table

View Audit 27451

Finding 20622 (2022-001)

Material Weakness 2022

Butler County Community College

PA

Reporting

The College concurs with Finding 2022-001 by our audit firm. In response to that finding the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2022. As of September 2022, Butler County Community College has completed necessary programming changes to compile req...

The College concurs with Finding 2022-001 by our audit firm. In response to that finding the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2022. As of September 2022, Butler County Community College has completed necessary programming changes to compile required reporting data for required reports. The most recent quarterly report as required by 2 CFR Part 200 was completed and it is posted prominently on our website. The College also has plans to complete spending of funds from the Education Stabilization fund prior to December 31, 2022 and will submit the final Annual report on time and close out this grant. The Controller for the College, Wm. Jake Friel, will be responsible for the compliance and along with Finance Office staff will complete the required reports and submit the reports to the website manager to post on the agreed website page.

View Audit 26584

Finding 20621 (2022-001)

Significant Deficiency 2022

Stoughton Area School District

WI

Special Tests & Provisions Eligibility Reporting

Reference Number: 2022-001 Description: Medicaid Bus Logs Corrective Action Plan: The District will ensure that information from the bus logs is accurately included in the data used to calculate the transportation ratio. Anticipated Corrective Action Plan Completion Date: January 2023 Contact In...

Reference Number: 2022-001 Description: Medicaid Bus Logs Corrective Action Plan: The District will ensure that information from the bus logs is accurately included in the data used to calculate the transportation ratio. Anticipated Corrective Action Plan Completion Date: January 2023 Contact Information: For additional information regarding this finding please contact Erica Pickett, Director of Business Services, at 608-877-5011.

View Audit 24296

Finding 20612 (2022-001)

Significant Deficiency 2022

Town of Prescott Valley, Arizona

AZ

Procurement, Suspension & Debarment

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Katie Pehl, Finance Director Anticipated Completion Date: Septemb...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Katie Pehl, Finance Director Anticipated Completion Date: September 22, 2022 Planned Corrective Action: Town of Prescott Valley implemented a procedure to verify suspension and debarment for all vendors with whom the Town is planning to spend federal grant monies regardless of the amount.

View Audit 21047

Finding 20611 (2022-002)

Material Weakness 2022

Mahalo Homes, Inc.

MD

Questioned Costs HUD Housing Programs Cash Management

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will pay down the residual receipts note in the amount previously approved by HUD. Otherwise it will appear that th...

Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will pay down the residual receipts note in the amount previously approved by HUD. Otherwise it will appear that they are holding excess residual receipts, which is not the case.

View Audit 20879 Questioned Costs: $1

Finding 20610 (2022-001)

Material Weakness 2022

Mahalo Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The a...

Recommendation: In conjunction with Mahalo Homes, Inc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. In turn, Mahalo Homes, Inc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 20879 Questioned Costs: $1

Finding 20609 (2022-002)

None 2022

Robeson County Housing Authority

NC

Questioned Costs HUD Housing Programs

2022-002: The files in question will be adjusted during the tenant?s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct intern...

2022-002: The files in question will be adjusted during the tenant?s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct internal tenant file reviews monthly. The Housing Director will discuss file management during monthly staff meetings. The Authority plans to implement these procedures effective January 1, 2023.

View Audit 19320 Questioned Costs: $1

Finding 20608 (2022-001)

None 2022

Robeson County Housing Authority

NC

HUD Housing Programs

2022-001: In the original budget, funds were budgeted for debt service. In May 2022, the Authority approved a budget revision that mistakenly reallocated the debt service budget dollars. This debt was paid off in August 2022. We do not anticipate this to be a finding in the next fiscal year.

View Audit 19320

Finding 20598 (2022-002)

Significant Deficiency 2022

Alliance for Community Empowerment, Inc.

CT

Questioned Costs Allowable Costs / Cost Principles

Head Start ? Assistance Listing No. 93.600 Recommendation: Alliance for Community Empowerment, Inc. should formalize review over employee coding and allocations to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement wi...

Head Start ? Assistance Listing No. 93.600 Recommendation: Alliance for Community Empowerment, Inc. should formalize review over employee coding and allocations to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The entry of all department coding will be reviewed by the Payment Coordinator by running a new hire report to ensure all new and returning employees are allocated to the proper department code. Name of the contact person responsible for corrective action: Indi Hayes Planned completion date for corrective action plan: 04/24/2023 If the Department of Health and Human Services has questions regarding this plan, please call Indi Hayes at 475.476.7440.

View Audit 20358 Questioned Costs: $1

Finding 20597 (2022-001)

Significant Deficiency 2022

Alliance for Community Empowerment, Inc.

CT

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Head Start ? Assistance Listing No. 93.600 Community Services Block Grant ? Assistance Listing No. 93.569 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are ...

Head Start ? Assistance Listing No. 93.600 Community Services Block Grant ? Assistance Listing No. 93.569 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All expenditures will be reviewed and recorded in the proper period of performance. The correction was put into place during the audit and all expenditures have been reviewed during entry and at the point of signature from the Finance Director. Name of the contact person responsible for corrective action: Indi Hayes Planned completion date for corrective action plan: 4/24/2023

View Audit 20358 Questioned Costs: $1

Finding 20585 (2022-001)

Material Weakness 2022

Verona R-Vii School District

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN October 4, 2022 U.S. DEPARTMENT OF EDUCATION Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Dr. Tony Simmons, Superintend...

CORRECTIVE ACTION PLAN October 4, 2022 U.S. DEPARTMENT OF EDUCATION Verona School District R-VII respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Dr. Tony Simmons, Superintendent Verona School District R-VII 101 E Ella Street Verona, MO 65734 (417) 498-2274 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended 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. FINDINGS ? FINANCIAL STATEMENT AUDIT Material Weakness ? Internal Control over Financial Reporting - Segregation of duties Finding 2022-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr. Tony Simmons, Superintendent Verona School District R-VII

View Audit 20357

Corrective Action Plans

Filters