Corrective Action Plans

Finding 46523 (2022-001)

Significant Deficiency 2022

MS

Reporting Significant Deficiency Program Income

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the Coun...

Item 2022-001 Significant Deficiency in Internal Control over Compliance Program Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing 21.027 Compliance Requirement: Reporting Criteria: The U.S. Department of Treasury SLFRF Compliance and Reporting Guidance requires the County prepare quarterly submissions of the Project and Expenditure Report. The 2022 Compliance Supplement identifies multiple Key Line Items in the report, including cumulative expenditures and current period expenditures. Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with by submitting the reports accurately. Condition: For the fiscal year under audit, the Project and Expenditure Report reported cumulative expenditures as program income, and the total obligation was reported as cumulative expenditures before the amounts had actually been spent. Cause: The County followed a process for reviewing the reports and understanding program requirements; however, the new and emerging nature of the program and related guidance limited the internal knowledge necessary to identify the errors. Effect: Required reports submitted to the Federal Agency contained inaccuracies to identified key elements. Recommendation: We recommend that the County expand its review process for key reports to consider if new or emerging funding merits additional staff training or the engagement of outside assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Becky Haynes, County Auditor CORRECTIVE ACTION PLANNED: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance. ANTICIPATED COMPLETION DATE: September 30, 2023

View Audit 44958

Finding 46512 (2022-004)

Significant Deficiency 2022

Center for Collaborative Education INC

MA

Questioned Costs Procurement, Suspension & Debarment

DEPARTMENT OF EDUCATION 2021-004 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center implement a procurement, suspension, debarment policy. Policy should also include conflict of interest policies in line with Uniform Grant Guidance. Explanation of ...

DEPARTMENT OF EDUCATION 2021-004 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center implement a procurement, suspension, debarment policy. Policy should also include conflict of interest policies in line with Uniform Grant Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CCE is adopting a Purchasing and Procurement Guideline. Name(s) of the contact person(s) responsible for corrective action: Mike English Planned completion date for corrective action plan: June 30, 2023 If the Department of Education has questions regarding this plan, please call Mike English at 617-803-1484.

View Audit 41212 Questioned Costs: $1

Finding 46511 (2022-003)

Significant Deficiency 2022

Center for Collaborative Education INC

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency

DEPARTMENT OF EDUCATION 2021-003 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a cont...

DEPARTMENT OF EDUCATION 2021-003 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to put in place an adequate review process to ensure all required documentation is obtained/retained from subrecipients prior to entering into a contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are now using a Subrecipient Commitment Form to be completed by existing and future sub recipients. Name(s) of the contact person(s) responsible for corrective action: Mike English Planned completion date for corrective action plan: December 1, 2022

View Audit 41212

Finding 46510 (2022-002)

Significant Deficiency 2022

Center for Collaborative Education INC

MA

Procurement, Suspension & Debarment

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2021-002 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to ensure an adequate review process is in place to review potential contractors to determine they are not su...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2021-002 Supporting Effective Education Development ? CFDA No. 84.423a Recommendation: We recommend the Center design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program personnel will be trained in the procurement policies and procedures to ensure that the suspension and debarment requirements for potential contractors are adequately documented and maintained on file. Further, the documentation will be reviewed by a qualified individual. Name(s) of the contact person(s) responsible for corrective action: Mike English Planned completion date for corrective action plan: June 30, 2023

View Audit 41212

Finding 46508 (2022-002)

Significant Deficiency 2022

Pathways to Housing Pa, Inc.

PA

Procurement, Suspension & Debarment § 200.318

FINDINGS?FEDERAL AWARDS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Continuum of Care ? Assistance Listing No. 14.267 Recommendation: Procedures should be implemented to ensure an adequate review process is in place to monitor new and potential vendors to determine whether a conflict of in...

FINDINGS?FEDERAL AWARDS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-002 Continuum of Care ? Assistance Listing No. 14.267 Recommendation: Procedures should be implemented to ensure an adequate review process is in place to monitor new and potential vendors to determine whether a conflict of interest exists. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: See attached Procurement and Conflict of Interest Policy. See Corrective Action Plan for chart/table Name of the contact person responsible for corrective action: Christine Simiriglia, President & CEO Planned completion date for corrective action plan: March 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christine Simiriglia at 215-390-1500.

View Audit 41319

Finding 46507 (2022-002)

Material Weakness 2022

Hamilton College

NY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if pa...

Corrective Action Plan - Finding 2022-002 We agree with the finding and observations, which are consistent with Finding 2021-002, and specifically note the following coorective actions that were implemented subsequent to June 30, 2022: - The Chief of Staff will contact the DOE to determine if past reports not filed should be submitted at this time and if reports filed with incorrect amounts should be corrected. - The Associate VP for Finance & Controller will review HEERF repoting requirements to ensure any future reporting required is submitted on a timely basis. - The Associated VP for Finance & Controller will review any future reporting for HEERF funds before submission to ensure they reconcile to the College's accounting records. Responsible Official - Gillian King, Chief of Staff Anticipated Completion Date: Completed

View Audit 41211

Finding 46495 (2022-004)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with...

FINDING 2022-004 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND DAVIS-BACON PREVAILING WAGE REQUIREMENTS Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: When the school district is awarded federal funds that will be used for construction, alteration, or repair projects in excess of $2,000, the superintendent and/or business manager will notify the contractors that the project is being funded by federal funds and the requirements as outlined by the Davis-Bacon Act. In addition, the superintendent and/or the business manager will ensure that the contractors provide weekly payroll report certifications and will review the documents to ensure compliance with the wage rate requirements. Anticipated Completion Date: March 24, 2023

View Audit 53375 Questioned Costs: $1

Finding 46494 (2022-003)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Descriptio...

FINDING 2022-003 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND REPORTING Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: The recipients of the ESSER Data Reporting notice from the Indiana Department of Education, which include the director of curriculum and assessment and the business manager, will work together to ensure the data reports are properly completed, approved, and submitted by the due date. The director of curriculum and assessment will complete the reports and present them to the business manager who will review and approve the reports. The director of curriculum and assessment will submit the reports and make record of the date and time submitted. Anticipated Completion Date: March 24, 2023

View Audit 53375

Finding 46493 (2022-002)

Material Weakness 2022

Eastbrook Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.430

FINDING 2022-002 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: Th...

FINDING 2022-002 ? ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Person's Phone Number: 765-664-0624 Views of Responsible Official: There is no disagreement with the audit finding. Description of Correction Action Plan: The following phrase will be added to payroll time cards and bus trip sheets when ESSER funds will be used to pay wages and payroll-related expenses: "I hereby certify that this is a true and accurate representation of all hours worked on behalf of ESSER-funded Summer Academy (or ESSER-funded After-School Tutoring) and that duties performed were only for Summer Academy (or After-School Tutoring)." Contract addendums will include the phrase "ESSER-funded Summer Academy" as well. Anticipated Completion Date: March 24, 2023

View Audit 53375 Questioned Costs: $1

Finding 46492 (2022-002)

Significant Deficiency 2022

City of Fairfield

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of...

Finding 2022-002 Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass-through: N/A Award No. and Year: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency Views of Responsible Officials and Corrective Action Plan: The questioned submission was reviewed multiple times, the documents were reviewed prior to the submission through meetings, confirmation emails and the saving of the reports on a shared folder. We believe these procedures were sufficient for documenting the review process taking into account that the Treasury submission system is a single submit system that lacks the maker / checker (approver) feature. We do not believe this finding is a significant deficiency as noted by the Auditors. Moving forward we will add the additional step of having the reviewer sign off on the online report (printout) prior to submission. Responsible Individual(s): Ashely Doyle, Budget Officer Anticipated Completion Date: March 15, 2023

View Audit 53374

Finding 46489 (2022-002)

Significant Deficiency 2022

Naropa University

CO

Procurement, Suspension & Debarment § 200.318

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: COVID-19 - Higher Education Emergency Relief Funds ? Student, COVID-19 ? Higher Education Emergency Relief Funds ? Institutional, and COVID-19 ? Strengthening Institutions Program Procurement, Suspension, and Debarment...

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: COVID-19 - Higher Education Emergency Relief Funds ? Student, COVID-19 ? Higher Education Emergency Relief Funds ? Institutional, and COVID-19 ? Strengthening Institutions Program Procurement, Suspension, and Debarment Significant Deficiency in Internal Control FAL #: 84.425E, 84.425F, and 84.425M Finding Summary: The University previously had not received federal awards, other than Student Financial Assistance monies. As a result, they did not have a written procurement policy in place. Management worked on creating a policy in the prior fiscal year, however the policy does not include all the required elements. Responsible Individuals: Spencer Conroy, Chief Financial Officer Corrective Action Plan: This finding was a repeat finding because by the time that the initial matter was discovered it was already too late to rework the policy. Management has since put in place a procurement policy which complies with compliance standards. The finding will not recur. Anticipated Completion Date: Immediately

View Audit 51897

Finding 46488 (2022-001)

Significant Deficiency 2022

Village Cooperative of Clinton

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 52129

Finding 46487 (2022-004)

Material Weakness 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Material Weakness Reporting

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fis...

Corrective Action Plan and Views of Responsible Officials The district did not remain aware of all of the reporting criteria related to the COVID testing audit requirements. These requirements have been noted, and our records relating to the safe return to school have been reviewed. The district fiscal team has been transitioned at the CBO and Director of Fiscal level. We will continue our work to maintain a thorough backup for all grant funds.

View Audit 52126

Finding 46483 (2022-005)

Significant Deficiency 2022

Las Virgenes Unified School District

CA

Subrecipient Monitoring Eligibility Reporting

Corrective Action Plan and Views of Responsible Officials LVUSD is challenged each year to reach our MOE given our unique programming as a school district. Staff will review progress toward MOE biannually to ensure compliance and tight oversight over these funds.

View Audit 52126

Finding 46480 (2022-002)

Significant Deficiency 2022

Aid Upstate

SC

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window befor...

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. While preparing the reimbursement requests, a staff member, other than the preparer, will review the reports before submission for completion. Completion Date: Beginning September 1, 2023 and thereafter.

View Audit 51892

Finding 46475 (2022-001)

Material Weakness 2022

Red River Parish School Board

LA

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This ...

Program Name: Education Stabilization Fund ? Assistance Listing 84.425D & 84.425U Condition: All construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act as supplemented by the Department of Labor regulations. This includes a requirement for the contractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). Corrective Action Plan: Management will work with contractors to get provisions included in construction contracts in progress and ensure new contracts have required provisions and obtain certified payrolls. Person Responsible for Corrective Action: David Jones, Business Manager Anticipated Completion Date ? FY2023

View Audit 51383 Questioned Costs: $1

Finding 46472 (2022-003)

Material Weakness 2022

Weston School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-003 ? Material Adjustments Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the...

Finding #2022-003 ? Material Adjustments Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors. In addition, new finance accounting staff are receiving training to assist with correcting this finding. Contact Person: Gary Syftestad Anticipated Completion: Ongoing

View Audit 51382

Finding 46471 (2022-001)

Material Weakness 2022

Weston School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, HR, and grant claims processing. Effect: Because of the lack of segregation of duties, erro...

Finding #2022-001 ? Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, HR, and grant claims processing. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs all reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct any misstatements on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with this finding but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board of Education reviews a monthly treasurer?s report and approves all disbursements. The District has also hired a part-time accounting assistant to help segregate some duties. Contact Person: Gary Syftestad Anticipated Completion: Not Applicable

View Audit 51382

Finding 46470 (2022-001)

Significant Deficiency 2022

Village Cooperative of Albert Lea

MN

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 50619

Finding 46468 (2022-001)

Significant Deficiency 2022

Cane Pointe Apartments, Inc.

LA

Internal Control / Segregation of Duties

FINDING# 2022-001 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action:...

FINDING# 2022-001 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.

View Audit 41884

Finding 46466 (2022-005)

Significant Deficiency 2022

Nassau Community College

NY

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quar...

For 2022, quarterly reviews were being performed; however, due to the transition in personnel in the Accounting and Finance areas, the annual review was not done. The College has updated its procedures to include a review of the annual submission similar to the current practice of reviewing the quarterly submission.

View Audit 47863

Finding 46464 (2022-004)

Significant Deficiency 2022

Nassau Community College

NY

Student Financial Aid Reporting Significant Deficiency § 200.303

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely r...

The College reported the students? status to the National Student Clearinghouse (NSC). The NSC in turn is contractually engaged by the College to update NSDLS. We will work with NSC to determine why the students? status was not updated timely and ensure that student status is accurately and timely reported to NSLDS going forward.

View Audit 47863

Finding 46459 (2022-001)

Significant Deficiency 2022

California Veterans Assistance Foundation, INC

CA

Internal Control / Segregation of Duties

Management concurred with the finding and did fill the position as identified in the Schedule of Prior Year Findings and

View Audit 45337

Finding 46456 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Hibbing

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October...

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance or responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 46710

Finding 46455 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Hibbing

MN

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October...

Housing and Urban Development Realife Cooperative of Hibbing respectfully submits the following corrective action plan for the year ended October 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: October 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. FINDING 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 46710

Corrective Action Plans

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