Corrective Action Plans

Finding 19934 (2022-001)

Material Weakness 2022

OH

Procurement, Suspension & Debarment

The district implemented this policy in response to the finding in the 2021 audit. The (2021) audit was not complete until fall of 2022 and, as such, resulted in a duplicate comment.

View Audit 23482

Finding 19932 (2022-001)

Significant Deficiency 2022

Independent Living Horizons Four, Inc.

GA

Questioned Costs HUD Housing Programs Reporting

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action T...

Finding 2022-001 Section 811 Supportive Housing for Persons with Disabilities CFDA 14.181 Recommendation: We recommend the owner implement procedures to ensure the project?s surplus cash funds be transferred to a federally insured residual receipts account within 60 days following year-end. Action Taken: The Project transferred the surplus cash funds to the residual receipts account on September 15, 2022. If the U.S. Department of Housing and Urban Development has questions regarding the plan, please call me at 706-823-8505. Sincerely, /s/ Dennis B. Skelley Dennis B. Skelley, President/CEO

View Audit 23476 Questioned Costs: $1

Finding 19931 (2022-001)

Material Weakness 2022

M.c. Preparatory School of Wisconsin, Inc.

WI

Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: June 30, 2022 The...

CORRECTIVE ACTION PLAN January 24, 2023 M.C. College Preparatory School of Wisconsin, Inc. respectfully submits the following corrective action plan for the year ended June 30,2022. Walkowicz, Boczkiewicz & Co., S.C. 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: 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-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION MATERIAL WEAKNESS 2022-1 Elementary and Secondary School Emergency Relief Fund - COVID 19 ? CFDA No. 84.425D Condition: Claims are not reviewed by management prior to requesting reimbursement. Criteria: Internal controls should be in place to ensure the claims are reviewed prior to requesting reimbursement. Auditor?s recommendation: Internal controls procedures should be established to ensure the claims are properly completed prior to requesting reimbursement. Action Taken: M.C. College Preparatory School of Wisconsin, Inc.?s current procedures controlling the qualification, classification, and documentation of grant claims will be augmented by adding the following requirement of a formal review and recorded acknowledgment by the CEO of each claim prior to submission. ?Final Review and Approval: All claims and documentation will be compiled by the CFO into a final submission package and presented to the CEO for final approval prior to submitting the claim to the appropriate agency. A record of such approval should be maintained in the permanent file for the claim.? If the Department of Education has questions regarding this plan, please call me at 414-264-6000. Sincerely yours, Robert Rauh Chief Education Officer

View Audit 23458

Finding 19927 (2022-010)

Material Weakness 2022

Safford Unified School District No. 1

AZ

Equipment & Real Property Management

Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Identification Number and Year: Not applicable Pass-Through Agency: Arizona Department of Education Pass-Through...

Federal Agency: U.S. Department of Education Federal Program Name: Elementary and Secondary School Emergency Relief Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Identification Number and Year: Not applicable Pass-Through Agency: Arizona Department of Education Pass-Through Number(s): ADE-070121-04, S425D200003, S425D210003 Repeat Finding: No Award Period: July 1, 2021 through June 30, 2022 2022-010 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Condition: During our testing, we noted the District did not have adequate internal controls designed to ensure physical inventory procedures were being performed and assets were properly identified within the property records. Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of equipment and real property management. The District should have internal controls designed to ensure compliance with those provisions. Context: During our testing, it was noted that the District was not performing physical inventory procedures and reconciling to property records. Also, all three assets tested were not issued an identification number for inventory tracking. Corrective Action Plan: The District will ensure a physical inventory is taken and property records are properly tracked and updated. Name(s) of the contact person(s) responsible for corrective action: Frank Gutierrez, Director of Support Operations Planned completion date for corrective action plan: July 1, 2023

View Audit 23413

Finding 19926 (2022-002)

Material Weakness 2022

Vigo County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Act...

FINDING 2022-002 Finding Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: An effective internal control system was not in place at the County to ensure compliance with the requirements related to the grant agreement and the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. The payment of the Deputy Court Clerk?s wages and benefits out of the Clerk?s Incentive Fund supplanted not supplemented the employee?s salary which is unallowable. Contractual payment did not match the amount stated in the contract. The County did not have an allowable cost policy. Contact Person Responsible for Corrective Action: James W. Bramble Contact Phone Number and Email Address: 812-462-3361 james.bramble@vigocounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal control procedures will be evaluated to determine needed changes to correct the above noted compliance requirements over Child Support. Changes will be made to the 2024 budget to correct the payroll related issue so the Clerk?s Incentive Fund. Contracts will be reviewed to ensure the contract amounts are current. The County will develop an allowable cost policy. Anticipated Completion Date: January 1, 2024

View Audit 23400 Questioned Costs: $1

Finding 19924 (2022-001)

None 2022

Community Action Partnership of Sonoma County

CA

Corrective Action Plan for Current Year Audit Finding Finding 2022-001: Tri-Partite Board Composition Synopsis of Finding: Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Com...

Corrective Action Plan for Current Year Audit Finding Finding 2022-001: Tri-Partite Board Composition Synopsis of Finding: Less than 1/3 of the members of the board of directors of Community Action Partnership of Sonoma County were representative of the government sector in accordance with Community Services Block Grant (CSBG) requirements. Corrective Action Plan: Our immediate need is to increase the number of public sector representatives on our board. To accomplish this, our board and executive leadership has initiated a campaign to strengthen relationships with city and county officials and emphasize the importance of having our government represented on our Board of Directors. As individuals are considering board service, we will prioritize the individuals that are from cities and areas of the county that are not currently represented. There are currently two applicants being entertained by the governance committee. Person(s) Responsible: Johnny Nolen, Interim Executive Director Richard Horrell, Board President Timing for Implementation: This plan will be complete by February 28, 2023.

View Audit 23387

Finding 19922 (2022-001)

Material Weakness 2022

Ascension Parish School Board

LA

Questioned Costs Procurement, Suspension & Debarment § 200.320

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department e...

The following are the Ascension Parish School Board's responses and corrective action plans to the audit findings noted for the fiscal year ended June 30, 2022: 2022-001- Internal controls over procurement to sole source or professional services vendors, with which the Special Education Department enters into contracts will be strengthened with The Supply Chain Department by doing the following: ? The Supply Chain Department will ensure appropriate consideration to competitors are given and adequate documentation is obtained with respect to proc?rerttent of professional services and sole source products in accordance with the Uniform Guidance 2 CFR section 200.320(f) ? Additionally, the documentation will be approved by the Director of Special Education as well as the Supervisor of Supply Chain, and retained as evidence of the internal controls over procurement. Timeline: Effective immediately Personnel Responsible: Amber Miller, Supply Chain Supervisor

View Audit 23374 Questioned Costs: $1

Finding 19919 (2022-007)

None 2022

Pana Community Unit School District 8

IL

Equipment & Real Property Management Procurement, Suspension & Debarment

Corrective Action Plan Finding No.: 2022-_ 007_ Condition: The District's property records did not include all equipment purchased with federal funds. Plan: The District should assign an administrative employee with knowledge of all of the District's federal grant ...

Corrective Action Plan Finding No.: 2022-_ 007_ Condition: The District's property records did not include all equipment purchased with federal funds. Plan: The District should assign an administrative employee with knowledge of all of the District's federal grant budgets to maintain a complete list of equipment purchased with federal funds. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354

Finding 19918 (2022-006)

Material Weakness 2022

Pana Community Unit School District 8

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed ...

Corrective Action Plan Finding No.: 2022-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting and general ledger support for each expenditure report filed is not complete and readily available. Plan: Grant expenditures should be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports should be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports should work together to accomplish this. Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2023.

View Audit 22354 Questioned Costs: $1

Finding 19913 (2022-003)

Material Weakness 2022

Wauwatosa School District

WI

Questioned Costs Reporting

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salar...

Corrective Action Plan: The District has put in place Federal Funding procedures. The positions in question for the 2021/2022 audit have been removed from the grant and replaced with salaries not requiring time and effort. We are aware of the time and effort requirements and will require any salaries added back into the grant to track their time.

View Audit 23336 Questioned Costs: $1

Finding 19909 (2022-002)

Significant Deficiency 2022

Young Men's Christian Association of the Greater Houston Area

TX

Questioned Costs Significant Deficiency

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charge...

Findings #2022-001 and #2022-002 ? Significant Deficiency and Other Noncompliance Condition and context: During our testing of 125 payroll transactions, we identified the following exception: ? For four transactions selected for testing, the hours per the timesheet were less than the hours charged to the program. The amount overcharged to the grant was $4,353. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: As the organization continues to grow and evolve, the payroll processes must evolve. Subsequent to year-end, but prior to the audit, we performed an in-depth analysis of the entire payroll process and developed improved procedures that will both increase employee accountability and reduce the opportunity for many types of errors, including the types reported. In late 2023, after the renewed process is completely implemented, an updated analysis of risk assessment will be performed to identify any other areas of opportunity that may have arisen. Responsible officer: Jennifer Garcia, Chief Financial Officer Estimated completion date: September 2023

View Audit 18344 Questioned Costs: $1

Finding 19904 (2022-003)

Material Weakness 2022

Young Men's Christian Association of the Greater Houston Area

TX

Procurement, Suspension & Debarment

Finding #2022-003 ? Material Weakness and Other Noncompliance Condition and context: During our testing of a sample of expenditures for proper procurement in accordance with the YMCA?s policies and Uniform Guidance, we identified the following exceptions: ? Competitive procurement for furniture e...

Finding #2022-003 ? Material Weakness and Other Noncompliance Condition and context: During our testing of a sample of expenditures for proper procurement in accordance with the YMCA?s policies and Uniform Guidance, we identified the following exceptions: ? Competitive procurement for furniture expenditures greater than $250,000 was not performed. ? Documentation of the reason for sole source procurement for two procurements was not approved by the Vice President of Social Equity and Inclusion as required by the YMCA?s policy. Recommendation: Provide additional education to employee?s responsible for procurement on the YMCA?s procurement policy. Planned corrective action: We acknowledge this is an area for development and have recently hired dedicated staff to manage the entire procurement process, including reading and educating operational staff in their involvement in the procurement process. Responsible officer: Jennifer Garcia, Chief Financial Officer Estimated completion date: June 2023

View Audit 18344

Finding 19902 (2022-001)

Significant Deficiency 2022

Ave Maria School of Law and Ave Maria School of Law Foundation

FL

Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. ...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ave Maria School of Law and Ave Maria School of Law Foundation Single Audit Act Compliance report for the year June 30, 2022, and corrective actions to be completed. 2022-001 - Special Tests and Provisions - Enrollment Reporting Auditor Description of Condition and Effect. We noted that six students out of a testing population of 14 were not reported timely to NSLDS and did not have the correct status change reported. As a result of this condition, the Organization was exposed to an increased risk that incorrect and untimely information would be reported to NSLDS. Auditor Recommendation. We recommend that the Organization consistently apply their enrollment reporting procedures to prevent untimely status change reporting in the future. Corrective Action. Management concurs with the finding. The Organization will ensure the enrollment reporting procedures are being followed. Responsible Person. Kaye Castro Anticipated Completion Date: June 30, 2023

View Audit 18305

Finding 19898 (2022-001)

Material Weakness 2022

Waltonville Cusd 1

IL

Procurement, Suspension & Debarment § 200.320

* Reviewed District Procurement Policy * Reviewed 105 ILCS 5/10-20.21 State bidding requirements * Reviewed 2 CFR 200.320 procurement requirements under federal awards * Ensure all future purchases in excess of $25,000 are compliant. Contact Person - Michael Denault 618-279-7211

View Audit 18254

Finding 19892 (2022-001)

Material Weakness 2022

Jay County School Corporation

IN

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

MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit fin...

MATERIAL WEAKNESS 2022-001 Internal Control Over Program Compliance Recommendation: For future construction contracts financed by federal funds Jay School Corporation when required, should verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will implement a process to ensure all eligible projects requiring prevailing wage rate requirements are properly monitored. Name(s) of the contact person(s) responsible for corrective action: Shannon Current, Business Manager Planned completion date for corrective action plan: March 2023

View Audit 18111

Finding 19885 (2022-003)

Significant Deficiency 2022

Wild Rose School District

WI

Reporting Internal Control / Segregation of Duties

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial rep...

Significant Deficiency 2022-003 Financial Reporting for Federal and State Assistance Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date ? This action will be ongoing.

View Audit 18021

Finding 19884 (2022-002)

Significant Deficiency 2022

Wild Rose School District

WI

Internal Control / Segregation of Duties

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost e...

Management Views ? Management agrees with the finding and the recommendation. Corrective Action Planned ? Management and the Board will continue to be aware of this condition and continue to be involved in the matters relating to the Organization?s operations. However, it is not feasible or cost effective to add staff to achieve the desired level of internal control. Anticipated Completion Date ? This action will be on going.

View Audit 18021

Finding 19883 (2022-001)

Significant Deficiency 2022

North Charleston Housing Authority

SC

HUD Housing Programs Significant Deficiency

The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions...

The Finding: Federal Award Findings - 2022-001 Housing Quality Inspections Corrective Action Plan: NCHA had historically maintained two HCV Inspector positions to keep the housing authority in compliance with HCV Inspection requirements. During fiscal year 2022, these two inspections positions had each turned over several times. NCHA was finding it more difficult to hire, train, and maintain full staffing levels in the wake of the COVID pandemic. NCHA determined in March of 2022 the best course of action was to outsource the inspections role to a third party specializing in HCV inspections. An offer was accepted from Mccright & Associates manage all aspects of HCV inspections. While we continue to work on fully integrating McCright & Associates into our operation, timely inspections have been corrected. Anticipated Completion Date: The contract with McCright & Associates was signed in April of 2022. They have been successfully managing our HCV inspections since the contract was signed.

View Audit 17996

Finding 19878 (2022-001)

Significant Deficiency 2022

Faulkner University

AL

The University takes a firm stance on ensuring that student data, and any other data in its possession, is secure and that the overall network infrastructure in place to protect that data is following identified best practices for security. To the best of our knowledge, we believed that the control...

The University takes a firm stance on ensuring that student data, and any other data in its possession, is secure and that the overall network infrastructure in place to protect that data is following identified best practices for security. To the best of our knowledge, we believed that the controls in place were effective to prevent potential data loss. Following the cyber security incident, we responded aggressively to add further controls and security measures, including an endpoint detection and response (EDR) software application at both the server and individual workstation level. The EDR application will immediately lock the workstation or server down if suspicious activity is detected. We have also engaged the services of an independent information technology security company to review our current network configurations and processes, and we will work to develop a plan to respond to any recommendations this review may provide to further enhance our network security. The University requires its employees to participate in cybersecurity training and ongoing phishing tests, and we will continue this best practice. Finally, the individuals responsible for oversight of the information security program will continue to participate in training programs specifically geared toward cybersecurity and industry best practices for data security. As required, the University notified the Department of Education?s Office of Federal Student Aid (FSA) of the incident via the online portal notification on April 23, 2022. The FSA provided notice to the University on June 9, 2022 that it had reviewed the information and responses provided and closed the incident.

View Audit 17880

Finding 19871 (2022-001)

None 2022

Lyndhurst Board of Education

NJ

Procurement, Suspension & Debarment

Contracts awards from a cooperative purchasing program vendor that exceed the bid threshold will be approved in the minutes. Competitive quotations will be provided for goods and services which exceed the quote threshold.

View Audit 23621

Finding 19870 (2022-001)

None 2022

Commonwealth of Puerto Rico Department of Natural and Environmental Resources

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Res...

Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Views of Responsible Officials and Corrective Action Plan Department of Natural and Environmental Resources (DNER), Puerto Rico Infrastructure Financing Authority (PRIFA), Puerto Rico Aqueduct and Sewer Authority (PRASA), entered on December 27, 2016, into a Memorandum of Understanding (MOU), subsequently amended on June 21, 2018, to include the Fiscal Agency and Financial Advisory Authority (FAFAA). Under the MOU, as amended, each party has agreed to assume specific responsibilities in connection with the operations of the Revolving Fund pursuant to the Operating Agreement entered between the EPA and the DNER on July 25, 2018. Pursuant to the MOU, as amended, DNER will remain as the administrator for the Revolving Fund, PRIFA will act as the operating agent to provide assistance with the financial and accounting activities, and FAFAA will conduct the financial capabilities analysis of any eligible assistance recipient of funds, provide the necessary information to the DNER and PRIFA to the extent as possible for the development of the different programs compliance reports reviews, provide oversight as fiscal agent, financial advisor and information agent of the Commonwealth to ensure that the monies are safeguarded in a trust structure and to ensure the proper administration. The data collection form and the reporting package were not file on time due to lack and availability of funds to cover expenses related to the audit process and other expenses related to the administrative responsibilities assigned in the Memo of Understanding to PRIFA. Management is currently working with DNER a Subaward, as required by the Environmental Protection Agency (EPA) and as established in the MOU, as amended, in order to respond to the lack of funding to cover all the related expenses for the administrative responsibilities assigned to PRIFA. EPA has been informed and communication will be maintained until the Subaward is in force. Management plans are to file the data collection form for the fiscal year ended on June 30, 2022 on or before June 30, 2023 and the data collection form for the fiscal year ending on June 30, 2023 on or before December 31, 2023, which will result in the elimination of the finding. Name (s) of the Contact Person (s) Responsible for Corrective Action Francisco Pares, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date June 2023

View Audit 23582

Finding 19868 (2022-003)

Significant Deficiency 2022

Greater Baton Rouge Food Bank

LA

HUD Housing Programs Equipment & Real Property Management

September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies prese...

September 26, 2023 Postlethwaite and Netterville Findings and Questioned Costs -2022-001 - Accounting and Financial Reporting View of Responsible Official: CFO Corrective action plan: The accounting team will take the necessary actions and implement policies to address the deficiencies presented. Account reconciliations will be the responsibility of the Sr. Accountant and review/approval by the CFO. There will also be an inventory roll forward review each month in collaboration with the Operations team. The objectives of the Finance Department are two-fold: 1. To prepare accurate financial statements in accordance with generally accepted accounting principles and distribute them in a timely and cost-effective manner. 2. To provide adequate financial information to aid management in decision-making. A monthly set of financial statements shall be prepared, usually by the 15th business day of the subsequent month. Findings and Questioned Costs -2022-002 Non-Compliance with State Audit Law View of Responsible Official: CFO Corrective action plan: The accounting team will establish hard deadlines for completion of items for audits going forward. The CFO shall document, in detail, any obstacles that may occur to account for any delays. This tracking will allow for an ample amount of time to address any issues. ? Planning ? The CFO is responsible for delegating the assignments and responsibilities to accounting staff in preparation for the audit. Assignments shall be based on the historical list of requested schedules and information maintained by the finance department. ? Involvement ? Finance department staff will do as much work as possible to assist the auditors. ? Interim Procedures ? By performing significant portions of audit work as of an interim date, the work required after year-end is reduced. The finance department staff will provide requested schedules and documents and otherwise assist the auditors during any interim audit fieldwork that is performed. ? Streamlined Processes ? The organization implemented a new warehouse management system in Q4 2022 in order to streamline reporting that required manual calculations that routinely pushed the organization?s timelines behind schedule. Example: No longer will the CFO have to manually value each item in inventory by hand via spreadsheets. Throughout the audit process, it shall be the policy of the Organization to make every effort to provide schedules, documents and information requested by the auditors in a timely manner. FEDERAL PROGRAM: Findings and Questioned Costs -2023-003 ? Accountability for USDA-Donated Foods View of Responsible Official: COO/CFO Corrective action plan: The organization implemented a new warehouse management system fully integrated with financials in Q4 2022 to resolve these known weaknesses. These new procedures will account for all documentation issues as the new system allows for ease of storage via electronic logs and filing. Retraining will be held annually to ensure all are fully trained in the expectations of best practices regarding documentation. It will be the responsibility of the logistics team to collect and file all pertinent documentation regarding distributions and receipts, this will be monitored and reported on monthly by the Sr. Logistics Manager and any discrepancies reported, documented, and corrected by the COO.

View Audit 23525

Finding 19867 (2022-001)

Significant Deficiency 2022

University of Oklahoma Health Sciences Center

OK

Questioned Costs Procurement, Suspension & Debarment

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Hea...

The following is the Management?s Response to Auditor?s Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma Health Sciences Center. 2022-001 Medical Student Education, ALN 93.680, U.S. Department of Health and Human Services 2021?2022 Criteria or Specific Requirement ? Procurement, Suspension, and Debarment, 2 CFR Section 200 Finding Summary: Documentation supporting that federal procurement requirements were met was not able to be obtained for one of eight purchases selected for testing. Explanation of Agreement/Disagreement: Management concurs with the finding and proper controls are being implemented during FY2023. Officials Responsible for Ensuring Corrective Action: Caleb Muckala, Assistant Vice President of Procurement. Planned Completion for Corrective Action: Corrective actions will be completed by 3/31/2023. Plan to Monitor Completion of Corrective Action: Management agrees with the finding and a new Associate Vice President of Procurement was hired in June 2022. Enhanced training will be provided to departments to ensure individuals making purchases with federal funds are educated on federal procurement requirements.

View Audit 23514 Questioned Costs: $1

Finding 19852 (2022-003)

Material Weakness 2022

Highlands School District

PA

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 Funding Source Reports and Expenditure Reporting Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.

View Audit 23491

Finding 19851 (2022-002)

Material Weakness 2022

Highlands School District

PA

Allowable Costs / Cost Principles Cash Management Reporting

2022-002 Activities Allowed or Unallowed Response Highlands School District agrees with the finding and the recommended procedures and is attempting to implement improvements over reporting.

View Audit 23491

Corrective Action Plans

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