Corrective Action Plans

Finding 44407 (2022-001)

Significant Deficiency 2022

WI

School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Child Nutrition Cluster - Reporting Criteria and Condition: A review of the monthly meal claims by someone other than the person who prepared the claim is considered to be an internal control intended to prevent, ...

Child Nutrition Cluster - Reporting Criteria and Condition: A review of the monthly meal claims by someone other than the person who prepared the claim is considered to be an internal control intended to prevent, detect and correct a potential misstatement in the meals claimed. There was no documented review of the monthly food service claims by someone independent of the preparation of the claims. Recommendation: CLA recommends that the District have someone that does not prepare the monthly claim review the monthly claim for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District?s Food Service Director will train their assistant to complete claims and the Director will review prior to submission to the DPI. Name(s) of the contact person(s) responsible for corrective action: Heather Reitmeyer, Food Service Director, and Dawn Foeller, Business Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 49426

Finding 44406 (2022-003)

Significant Deficiency 2022

Oconto Falls Public School District

WI

Procurement, Suspension & Debarment § 200.320

The District understands the need to properly document procurement efforts in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their procurement efforts for federal and state grants.

View Audit 47288

Finding 44403 (2022-002)

Significant Deficiency 2022

Oconto Falls Public School District

WI

Procurement, Suspension & Debarment

The District understands the need to properly document procurement efforts in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their procurement efforts for federal and state grants.

View Audit 47288

Finding 44399 (2022-007)

Significant Deficiency 2022

Cedar Grove-Belgium Area School District

WI

Internal Control / Segregation of Duties Cash Management HUD Housing Programs

Reporting There is no disagreement with the finding. Management will review procedures going forward.

View Audit 47284

Finding 44398 (2022-006)

Material Weakness 2022

Cedar Grove-Belgium Area School District

WI

School Nutrition Programs Internal Control / Segregation of Duties Special Tests & Provisions

There is no disagreement with the finding. Management will review procedures to implement mitigating controls to reduce the risk of error.

View Audit 47284

Finding 44397 (2022-005)

Material Weakness 2022

Cedar Grove-Belgium Area School District

WI

Procurement, Suspension & Debarment § 200.320

There is no disagreement with the finding. District will follow their Procurement policy for small purchases and proposals by obtaining price quotes from a minimum of two vendors and maintain documentation.

View Audit 47284

Finding 44396 (2022-001)

Significant Deficiency 2022

Franklin-Vance-Warren Housing of Franklin County, Inc. 053-11184

NC

HUD Housing Programs Equipment & Real Property Management Matching / Level of Effort / Earmarking

Franklin-Vance-Warren Housing of Franklin County, Inc. Henderson, North Carolina CORRECTIVE ACTION PLAN ...

Franklin-Vance-Warren Housing of Franklin County, Inc. Henderson, North Carolina CORRECTIVE ACTION PLAN September 27, 2022 U. S. Department of Housing and Urban Development Five Points Plaza Building 40 Marietta Street Atlanta, Georgia 30303 Franklin-Vance-Warren Housing of Franklin County, Inc. respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the June 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit and Federal Award Program Audit Finding 2022-001: Recommendation: We recommend that management and ownership continue to pursue a rehab of the Project with HUD and respond to all notices received from HUD. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management acknowledges all corrective actions described in the NOV have not been completed and no response was provided to HUD for the NOV. Management and the owners are working with HUD to proceed with a rehab of the Project to correct all physical deficiencies. Furthermore, management has submitted a request to HUD to release Section 8 Contract Savings Escrow funds to pay for the up-front costs due to the lender to process the loan application to HUD for a rehab. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Michael Jameyson President Multifamily Select, Inc. Managing Agent

View Audit 47283

Finding 44388 (2022-001)

Significant Deficiency 2022

Potterville Public Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

POTTERVILLE PUBLIC SCHOOLS CORRECTION ACTION PLAN YEAR ENDED JUNE 30, 2022 Potterville Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended J...

POTTERVILLE PUBLIC SCHOOLS CORRECTION ACTION PLAN YEAR ENDED JUNE 30, 2022 Potterville Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Kim Lindsay, Contracted Director of Finance The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2022-001 - Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to Be Taken: Management agrees with the finding and we are in the process of developing and implementing a plan to spend down the food service fund balance. Anticipated Completion Date: This has been completed as of October 10, 2022. The District has an active corrective action plan that has been approved by MDE and has spent down a substantial amount of fund

View Audit 47279

Finding 44379 (2022-001)

Significant Deficiency 2022

Lutheran Family Services in the Carolinas and Affiliates

NC

Allowable Costs / Cost Principles Significant Deficiency

SIGNIFICANT DEFICIENCY Finding 2022 ? 001 Activities Allowed, Allowable Costs Name of contact person: Kirby Nickerson, CFO Corrective Action Plan: Management plans to review the segregation of duties in order to provide reasonable assurance that transactions are handled appropriately. This wil...

SIGNIFICANT DEFICIENCY Finding 2022 ? 001 Activities Allowed, Allowable Costs Name of contact person: Kirby Nickerson, CFO Corrective Action Plan: Management plans to review the segregation of duties in order to provide reasonable assurance that transactions are handled appropriately. This will include a process review of expenditure approval prior to payment and approval of the Personal Action Forms used to make payroll changes. If changes are needed to the process to provide the reasonable assurance that transactions are handled appropriately, management will collaboratively work with the operations team to revise the procedures as necessary. Lastly, training for managers and supervisors will be provided on the procedures to ensure the proper implementation of the updated process. Proposed Completion Date: Management will implement the above plan by the end of April 2023.

View Audit 41440

Finding 44377 (2022-001)

Significant Deficiency 2022

Charles B Wang Community Health Center, INC

NY

Special Tests & Provisions Eligibility HUD Housing Programs

Action Taken: The Health Center is committed to serving patients that are underserved and under- or un-insured. Staff will be re-trained on how to implement annual updates of the sliding fee discount schedule for Department of Health and Human Services annual poverty guidelines changes, across all t...

Action Taken: The Health Center is committed to serving patients that are underserved and under- or un-insured. Staff will be re-trained on how to implement annual updates of the sliding fee discount schedule for Department of Health and Human Services annual poverty guidelines changes, across all types of visits, on a timely basis, to ensure that self-pay and patients with third-party health insurance are assessed and charged a discounted fee based on their income and family size according to CBWCHC?s sliding fee discount schedule. In addition, they will periodically self-check patient records to see if the training was effective. This training will begin in the 2nd quarter of 2023 and will be on going as new staff are added. Person responsible: Kaushal Challa, CEO

View Audit 48841

Finding 44376 (2022-001)

None 2022

St. Vincent's Hdfc, Inc.

NY

HUD Housing Programs

Finding 2022-001 Criteria: In accordance with their Regulatory Agreement with HUD, the Project must receive a physical inspection score of 60 or above to be in compliance with the agreement. Condition: The Project received a score below 60 on their annual physical inspection of the property. Cause: ...

Finding 2022-001 Criteria: In accordance with their Regulatory Agreement with HUD, the Project must receive a physical inspection score of 60 or above to be in compliance with the agreement. Condition: The Project received a score below 60 on their annual physical inspection of the property. Cause: On December 15, 2022, HUD performed a physical inspection of the property in which they received a score of 51c. This score indicates that there are deficiencies in the maintenance of the Project. Effect or Potential Effect: The Project may not be in compliance with its Regulatory Agreement if a corrective action plan is not implemented. Recommendations: Management should have a corrective action plan to address all deficiencies identified in the physical inspection report. Views of Responsible Officials: Management disagreed with the inspection findings and filed an appeal. On March 16, 2023, the Project received a revised inspection score of 54. Management intends to remedy all deficiencies identified in the revised report. Corrective Action: Management intends to remedy all deficiencies identified in the revised report. Anticipated Completion Date: Management intends to remedy all deficiencies as soon as possible prior to HUD's next physical inspection.

View Audit 48840

Finding 44375 (2022-001)

Significant Deficiency 2022

Thistle Community Housing & Subsidiaries

CO

HUD Housing Programs Cash Management

The June 2022 Surplus Cash distribution for Parkside Village was done using the using the same calculation as the December 2021 distribution and the wrong amount was distributed from Parkside Village. Once the error was discovered the excess amount of $20,203 was immediately returned to Parkside Vil...

The June 2022 Surplus Cash distribution for Parkside Village was done using the using the same calculation as the December 2021 distribution and the wrong amount was distributed from Parkside Village. Once the error was discovered the excess amount of $20,203 was immediately returned to Parkside Village and the distributions are now correct. To eliminate this error in the future we have adopted a review process that requires the CFO or the Accounting Manager to review and sign off on the calculation before the funding occurs.

View Audit 47908

Finding 44374 (2022-002)

Significant Deficiency 2022

Jefferson County School District #509j

OR

Special Tests & Provisions Internal Control / Segregation of Duties

Due to the finding 2022-001 above, the auditors determined that there were not sufficient internal controls in place to ensure that management was aware of the requirement that Davis Bacon language needed to be included in contracts that were to be paid with federal funds and that certified payroll ...

Due to the finding 2022-001 above, the auditors determined that there were not sufficient internal controls in place to ensure that management was aware of the requirement that Davis Bacon language needed to be included in contracts that were to be paid with federal funds and that certified payroll needed to be turned in to the district. District agrees with this recommendation. The district will implement procedures to ensure the compliance requirements for each grant agreement are fully assessed and that the district has controls in place to address the material compliance requirements. The district will seek additional training for any requirements that are unfamiliar or particularly complex. Anticipated Completion Date: We plan on implementing this process during the 2023 fiscal year and will be searching for trainings for any unfamiliar or complex grant requirements. Name of Contact Person Responsible for Corrective Actions: Stacie Holmstrom

View Audit 46898

Finding 44373 (2022-001)

None 2022

Jefferson County School District #509j

OR

Equipment & Real Property Management Special Tests & Provisions

A contract was completed in 2019 for HVAC work at the JCMS, at that time it was assumed that the project was going to be paid from the general fund. Contracts negotiated for federally funded work must include a provision requiring payment of the prevailing wages for all work on the project, the agre...

A contract was completed in 2019 for HVAC work at the JCMS, at that time it was assumed that the project was going to be paid from the general fund. Contracts negotiated for federally funded work must include a provision requiring payment of the prevailing wages for all work on the project, the agreement negotiated did not include the required Davis Bacon Act language. Materials were delivered and some labor was performed during the 2021-22 year and was paid by federal funds. The contractor was unable to produce certified payroll proving that prevailing wage was paid. District agrees with this recommendation. The district will implement procedures to ensure the compliance requirements for each grant agreement are fully assessed and that the district has controls in place to address the material compliance requirements. The district will seek additional training for any requirements that are unfamiliar or particularly complex. Anticipated Completion Date: We plan on implementing this process during the 2023 fiscal year and will be searching for trainings for any unfamiliar or complex grant requirements.

View Audit 46898

Finding 44372 (2022-003)

None 2022

New River Community Action Inc.

VA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.103 § 200.306 § 200.516

U. S. Department of Housing and Urban Development (Pass-through from Virginia Office of Community Planning and Development) Assistance Listing #14.267 Finding: 2022-003 Known Questioned Costs for a Federal Program Not Audited as a Major Program Criteria: In accordance with 2 CFR 200.516(a)(4) kno...

U. S. Department of Housing and Urban Development (Pass-through from Virginia Office of Community Planning and Development) Assistance Listing #14.267 Finding: 2022-003 Known Questioned Costs for a Federal Program Not Audited as a Major Program Criteria: In accordance with 2 CFR 200.516(a)(4) known questioned costs that are greater than $25,000 for a program that is not audited as a major program must be reported as an audit finding in the federal awards section of the schedule of findings and questioned costs. In September 2022, the U. S. Department of Housing and Urban Development, identified $1,463 of unallowed expenditures and a deficit of $27,464 in the required cash match under the Continuum of Care program for the year ended December 31, 2021, as a result of monitoring. Rapid Rehousing Requirements: Criteria: 24 CFR 578.51; 24 CFR 578.57 Condition: The Federal awarding agency has determined, in accordance with 24 CFR 578.51; 24 CFR 578.57; $1,463 of allowable HMIS expenses were not documented and that in accordance with 2 CFR 200.1; 2 CFR 200.103(a)(11); 2 CFR 200.306; 24 CFR 578.73 the grantee failed to match $27,464 on its Continuum of Care rapid rehousing project. Corrective Action Plan: The CFO will ensure that the HMIS expenses are being captured in financial documents be setting up a new account code in the financial software. Staff members that have HMIS hours will also record those hours separately on their timesheets each pay period. NRCA will be submitting copies of timesheets which record data entry by line item as further documentation of the HMIS expenses submitted in answers to the monitoring report. While NRCA respects the position of the Department of HUD, NRCA also believes management followed the grant agreement as submitted. NRCA sees resolution to this matter with the Department of HUD and is currently seeking counsel to ensure this resolution in an acceptable and appropriate manner. Persons Responsible: Michelle Cox, Chief Financial Officer and Krystal Thompson, Chief Executive Officer Timing for Implementation: Immediate

View Audit 46894 Questioned Costs: $1

Finding 44370 (2022-002)

Significant Deficiency 2022

New River Community Action Inc.

VA

Equipment & Real Property Management

U. S. Department of Health and Human Services - Head Start Program - Assistance Listing #93.600 - Finding 2022-002 Equipment and Real Property Management Criteria: Property additions purchased with grant funds are recorded timely to the property inventory. Condition: During 2022, (4) of (13) insta...

U. S. Department of Health and Human Services - Head Start Program - Assistance Listing #93.600 - Finding 2022-002 Equipment and Real Property Management Criteria: Property additions purchased with grant funds are recorded timely to the property inventory. Condition: During 2022, (4) of (13) instances of newly acquired property and equipment, that was tested, were not added to the physical inventory. Corrective Action Plan: Due to new staff and all training not yet being completed, these items were not identified and added to inventory at time of purchase. Moving forward, the agency will ensure that new staff do not take over these duties until fully trained in this area. The agency will also develop a plan of review to make sure all items are recorded on inventory in a timely manner. Person Responsible: Michelle cox, Chief Financial Officer Timing of Implementation: Immediately

View Audit 46894

Finding 44369 (2022-001)

Significant Deficiency 2022

New River Community Action Inc.

VA

Reporting Equipment & Real Property Management

U. S. Department of Health and Human Services - Head Start Program - Assistance Listing #93.600 -Finding 2022-001 - Reporting Criteria: Proper reporting should be completed and filed timely by the agency. Condition: During 2022, the SF-429 for Real Property report was not filed timely. The S...

U. S. Department of Health and Human Services - Head Start Program - Assistance Listing #93.600 -Finding 2022-001 - Reporting Criteria: Proper reporting should be completed and filed timely by the agency. Condition: During 2022, the SF-429 for Real Property report was not filed timely. The SF-429 for Real Property was due July 30, 2022 and was not filed until January 9, 2023. Corrective Action Plan: As stated, the SF-429 was filed late for year ending May 31, 2022. A calendar reminder will be set up a month before the next report is due to ensure the reports are filed in a timely manner. Person Responsible: Michelle Cox, Chief Financial Officer Timing for Implementation: Immediately

View Audit 46894

Finding 44368 (2022-004)

Significant Deficiency 2022

City of Murfreesboro, Tennessee

TN

Subrecipient Monitoring HUD Housing Programs

FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT 2022-004 FAL # 14.218 Community Development Block Grants - Detailed Time Sheets Recommendation: Detail time of all housing rehabilitation, affordable housing and any other activities charged with payroll costs should be retained. The records of the time shou...

FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT 2022-004 FAL # 14.218 Community Development Block Grants - Detailed Time Sheets Recommendation: Detail time of all housing rehabilitation, affordable housing and any other activities charged with payroll costs should be retained. The records of the time should include a full description of the activity assisted including its location (if the activity has a geographical locus). The detail time retained should be easily traceable to the time charged to each activity per the time sheets submitted to the Finance Department. Planned Corrective Actions: The City has hired a consultant to assist staff with administration of the Community Development Block Grants program. If necessary, the Community Development Director will work with the consultant to develop a detailed timekeeping system to report time and activity spent on the programs and a retention policy. Responsible Person: Robert Holtz, Community Development Director Anticipated Completion Date: July 1, 2023 going forward

View Audit 44907

Finding 44358 (2022-002)

Significant Deficiency 2022

Prairie-Hills Elementary School District 144

IL

School Nutrition Programs Cash Management Reporting § 200.516

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 002 Condition: The District reported the wrong month of meal counts for March 2022. As a result...

Prairie-Hills Elementary School District 144 07-016-1440-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 002 Condition: The District reported the wrong month of meal counts for March 2022. As a result, the March 2022 claim for meals served did not match the March 2022 meal counts retained by the District. The February 2022 meal counts were submitted once in February 2022 and then again for the March 2022 reporting period. Plan: Prior to reports being transmitted, the District Project Coordinator (as a third set of eyes) will review the meal count report for each month. An additional review of the meal count before transmission will avoid incorrect meal counts being reported. Anticipated Date of Completion: 11/30/2022 Name of Contact Person: Terry O?Brien; Chief School Business Official

View Audit 40494

Finding 44357 (2022-001)

Significant Deficiency 2022

Housing Resources of Western Colorado

CO

Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.326

Finding: 2022-001 Federal Agency Name: Department of Energy, passed through Colorado Governor?s Energy Office Program Name: Weatherization Assistance for Low-Income Persons CFDA #81.042 Finding Summary: The Organization has a written procurement policy for the year ended June 30, 2022 which establis...

Finding: 2022-001 Federal Agency Name: Department of Energy, passed through Colorado Governor?s Energy Office Program Name: Weatherization Assistance for Low-Income Persons CFDA #81.042 Finding Summary: The Organization has a written procurement policy for the year ended June 30, 2022 which established all the requirements of 2 CFR section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), including 2 CFR section 200.320(c), Noncompetitive Procurement; however, documentation of compliance with the policy was not retained on one instance of single-source vendor for services provided. Responsible Individuals: Emilee Powell, Executive Director and Marcy Child, Weatherization Program Director Corrective Action Plan: Housing Resources of Western Colorado will utilize a procurement checklist to ensure that all required procurement actions are undertaken and all required documentation is obtained for procuring contracts over the micro-purchase threshold under federal awards, in order to comply with Housing Resources? procurement policy and federal compliance requirements and will conduct additional training to ensure that all staff understand which actions are considered procurement actions. Implementation date: November 1st, 2022.

View Audit 40493

Finding 44355 (2022-001)

Significant Deficiency 2022

Garrett Road Apartments, Inc. 064-Hd070

LA

HUD Housing Programs Cash Management

Statement of Condition During the year ended June 30, 2022, the project did not make the required monthly deposits to the replacement reserve in the amount of $3,000. Views of Responsible Officials Management agrees with the finding and has requested approval from HUD to withdraw funds from the resi...

Statement of Condition During the year ended June 30, 2022, the project did not make the required monthly deposits to the replacement reserve in the amount of $3,000. Views of Responsible Officials Management agrees with the finding and has requested approval from HUD to withdraw funds from the residual receipts reserve to fund current deficits. As disclosed in Note 13, the Trustees are working on replacing the current Board Members of the Corporation. Contact Person Responsible: Tom Farris, Director of Accounting and Finance

View Audit 38745

Finding 44305 (2022-003)

Material Weakness 2022

Southern California Regional Rail Authority/metrolink

CA

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.502

Finding 2022-003 Federal Transit Cluster - SEFA Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will document the process to review the SEFA from prior year. Compare the SEFA to the final Single Audit Report to ensure the end...

Finding 2022-003 Federal Transit Cluster - SEFA Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: SCRRA will document the process to review the SEFA from prior year. Compare the SEFA to the final Single Audit Report to ensure the ending balances tie back to the Single Audit Report, before starting the current year?s SEFA. Name of Responsible Person: Thelma Bloes Implementation Date: June 30, 2023

View Audit 44901

Finding 44304 (2022-002)

Significant Deficiency 2022

Southern California Regional Rail Authority/metrolink

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

Finding 2022-002 Procurement and Suspension and Debarment Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: On October 19, 2022, CPMM proactively conducted a check on all active procurements to ensure a SAM report was pulled. If o...

Finding 2022-002 Procurement and Suspension and Debarment Management?s or Department?s Response: Management agrees. Views of Responsible Officials and Corrective Action: On October 19, 2022, CPMM proactively conducted a check on all active procurements to ensure a SAM report was pulled. If one was not present in the file, CPMM pulled a SAM report. Going forward, CPMM will use the checklist to ensure a SAM report is pulled for all future procurements. SCRRA has already implemented the use of the checklist for all the required documents associated with a procurement. The checklist includes all required documents to complete a procurement including the verification of suspension and debarment documentation. Name of Responsible Person: Cynthia Minix Implementation Date: June 30, 2023

View Audit 44901

Finding 44302 (2022-002)

Significant Deficiency 2022

Kirby School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.311

Re: 2021-2022 Corrective Action Plan Kirby School District will correct the following reportable findings for the 2021-2022 school year. The District, Pike Palmer and Melissa Turner, will ensure that all contracts are obtained and all applicable construction contracts contain the required notificat...

Re: 2021-2022 Corrective Action Plan Kirby School District will correct the following reportable findings for the 2021-2022 school year. The District, Pike Palmer and Melissa Turner, will ensure that all contracts are obtained and all applicable construction contracts contain the required notification regarding compliance with the Davis-Bacon Act. We will make sure to get copies of the weekly certified payrolls for applicable projects. We will be in contact with ADE for guidance and implementation of proper controls over program expenditures by June 30, 2023. Kirby School District will correct the following supplemental findings for the 2021-2022 school year. All activity receipts will be written correctly according to the check/cash composition by Jessica Pinkerton. All capital assets lists will be accurately updated every year by Jessica Pinkerton and Melissa Turner. Melissa Turner will maintain detailed documentation for all expenditures. Pike Palmer will make sure to follow proper bidding procedures provided by the Arkansas Code. All stale dated checks will be handled by Melissa Turner and Jessica Pinkerton in accordance with the unclaimed property laws.

View Audit 40323

Finding 44292 (2022-005)

Material Weakness 2022

Twin Oaks Juvenile Development, Inc.

FL

Cash Management

Twin Oaks will reimburse expenses in accordance with the established reimbursement policy. This will be reviewed on an annual basis or as needed.

View Audit 40321

Corrective Action Plans

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