Corrective Action Plans

Finding 32083 (2022-005)

Significant Deficiency 2022

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.501

Finding Reference: 2022-005 Federal Agency: Department of Health and Human Services Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: Impacts All Federal...

Finding Reference: 2022-005 Federal Agency: Department of Health and Human Services Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Federal Program: Impacts All Federal Award Programs Grant Award: Various Condition/Context: The single audit report was not submitted to the Office Management and Budget in accordance with the reporting requirement. Criteria: COSO/Internal Control Framework defines control activities as ?policies and procedures that help ensures management?s directives are carried out? This would include preparation of the Schedule of Expenditures of Federal Awards and the related Data Collection Form in a timely manner. Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted within the earlier of 30 days after the receipt of the auditor?s report, or nine months after the end of the audit period. Accordingly, audits for fiscal years ending June 30, 2022 would be due on March 31, 2023. Cause: The single audit report was not submitted due to delays in year-end closing entries, schedules, and reconciliations. Effect: As a result of the finding, SMTCCAC did not provide required information to its federal oversight agency in a timely manner. Questioned Costs: None Recommendation: We believe that the year-end closing process could proceed in a timely manner by adhering to a closing schedule and maintaining timely account reconciliations. Progress should be monitored by management to determine that due dates are being met and required reports are submitted to regulatory agencies within the compliance time frame. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plans section.

View Audit 32240

Finding 32082 (2022-001)

Significant Deficiency 2022

The Church Home of the Protestant Episcopal Church in the City of Roch

NY

Questioned Costs Reporting Material Weakness

Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses...

Cause The Home included certain eligible expenses in its Provider Relief Fund reports due to evolving guidance and availability of funding streams at the time the reporting was due for the year ended December 31, 2021, at which time the Home was not pursuing reimbursement for these eligible expenses from the Federal Emergency Management Agency (FEMA). Upon further guidance and clarification of available funds, the Home ultimately pursued reimbursement of these eligible expenses through FEMA. Effect While the Home incurred more than sufficient eligible expenditures and lost revenues to exhibit that the Home?s funds were fully utilized, the expenses claimed for reimbursement through FEMA are, in part, duplicated with expenses claimed for PRF funding. Recommendation We recommend that the Home maintain documentation that ensures they incurred enough eligible expenditures above and beyond amounts claimed for FEMA funding and lost revenue to continue to qualify for the full amount of the PRF funding, even though the expenditures claimed on the PRF reports were also claimed for FEMA funding. Management?s Response If these expenses were not included in the claim for PRF funding, the Home would have been eligible to apply these applicable funds against its lost revenue for the period being reported.

View Audit 31459 Questioned Costs: $1

Finding 32078 (2022-001)

Material Weakness 2022

Hood Canal School District No. 404

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (36...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Jeanie Beebe, Director of Finance and Operations 111 N State Rt 106 Shelton, WA 98584 (360) 877-5463 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. Corrective action will include inserting a prevailing wage rate clause into all federally funded contracts, as well as collecting and reviewing all weekly certified payroll reports in a timely manner from all contractors and subcontractors to verify that prevailing wage was paid. Anticipated date to complete the corrective action: May 17, 2023

View Audit 27938

Finding 32077 (2022-002)

Significant Deficiency 2022

Trinity Valley Community College

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2022-002: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States of Department of Education. Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institut...

Finding 2022-002: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States of Department of Education. Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institution may not disburse or deliver the first installment of Direct Loans to first-year undergraduates who are first time borrowers until 30 days after the student's first day of classes (34 CFR 668.164(1)(2)). Condition: For each student in the sample selection receiving direct loans, we reviewed the school's documentation to determine if the student was a first-year undergraduates who are first time borrowers to determine is the institution disburse the first installment of direct loans until 30 days after the first day of class. Questioned Costs: $0 Context: We identified one student who was not coded as first-year undergraduate who was a first-time borrower in the Colleague System when he should have. Thisbefore the 30 days required time frame. Effect or Potential Effect: Early distribution to first-year undergraduates who are first time borrowers' students who are subject to the 30-day delayed disbursement requirement. Cause: Internal control process failure. Repeat Finding: No. Recommendation: TVCC should develop and institute a sustainable internal control system for appropriate identification of first-year undergraduates who are first time borrowers. Explanation of Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student identified in this finding did not attend in the fall and when switching over to a spring summer loan, the student was coded incorrectly. The TVCC Financial Aid Office has updated our process in packaging students that start in the spring term and did not attend in the fall to include reviewing those students manually. The financial aid job aide has been updated to include a manual review of students that are being imported into Colleague and plan to begin in the Spring semester. At the time of the review, the financial aid counselor is responsible for assigning the correct attendance pattern to the student's financial aid file to, so the student is packaged with the correct loan disbursement code.

View Audit 27745

Finding 32076 (2022-001)

Significant Deficiency 2022

Trinity Valley Community College

TX

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-001: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States Department of Education Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institution ...

Finding 2022-001: Information on the Federal Program: CFDA 84.268 - Federal Direct Student Loan. United States Department of Education Compliance Requirements: Disbursement to or on Behalf of Students Type of Finding: Significant deficiency. Criteria: Program requirements state that the institution must notify the student, or parent, in writing of (1) the date and amount of the disbursement; (2) the student's right, or parent's right, to cancel all or a portion of that loan or loan disbursement and have the loan proceeds returned to the holder of that loan or the TEACH Grant payments returned to ED; and(3) the procedure and time by which the student or parent must notify the institution that he or she wishes to cancel the loan, TEACH Grant, or TEACH Grant disbursement. The notification requirement for loan funds applies only if the funds are disbursed by EFT payment or master check (34 CFR 668.165). Institutions that implement an affirmative confirmation process (as described in 34 CFR 668.165 (a)(6)(I)) must make this notification to the student or parent no earlier than 30 days before, and no later than 30 days after, crediting the student's account at the institution with Direct Loan or TEACH Grants. Institutions that do not implement an affirmative confirmation process must notify a student no earlier than 30 days before, but no later than seven days after, crediting the student's account and must give the student 30 days (instead of 14) to cancel all or part of the loan. Condition: For each student in the sample selection of Title IV students who received Direct Loans we reviewed the school's documentation to ensure a disbursement notification was sent within the required time frame. Questioned Costs: $-0- Context: Twenty-six students in the sample selection were identified as not receiving a loan disbursement notification due to a personnel change in the Financial Aid Department.Effect or Potential Effect: Students were not provided information concerning the date and amount of the disbursement. the right to cancel all or a portion of the loan, and the process by which the student or parent must notify the institution that he or she wishes to cancel the loan. Cause: Internal control process failure. Repeat Finding: No Recommendation: The Financial Aid Office should implement an internal control process/procedure to ensure that all students receiving direct loan awards are receiving a disbursement notification within the required timeframe. Explanation of Disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Office experienced a change in personnel that caused the email notification not to be sent out to these students. The Financial Aid Office has updated their process for emailing notifications to students. The process consists of setting up a notification to be sent out through the communication management system in Colleague. This task has been assigned to two financial aid counselors, on various campuses, to monitor and review.

View Audit 27745

Finding 32075 (2022-006)

Significant Deficiency 2022

Wasco County School District No 29

OR

Allowable Costs / Cost Principles Significant Deficiency

Finding: 2022-06 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Cost: None Criteria: According to the District?s policies ...

Finding: 2022-06 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Allowable Costs/Cost Principles Questioned Cost: None Criteria: According to the District?s policies and procedures, all invoices should receive appropriate authorization before payment. Condition: One invoice selected in an audit sample of 37 was missing evidence of proper authorization. Cause and Effect: The District failed to go through their normal expenditure authorization process with the selected expenditure of federal awards. Controls that aren?t consistently implemented may lead to noncompliance with federal award requirements. Recommendation: We recommend additional emphasis be placed on following all policy and procedures consistently for a strong control environment. Agency Response: We accept this finding. We received verbal instructions from the Superintendent to pay students for day care work completed, but did not obtain an email from him for support documentation. Proper policy was discussed and no invoices will be paid prior to proper documentation.

View Audit 28062

Finding 32074 (2022-005)

Material Weakness 2022

Wasco County School District No 29

OR

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

Finding: 2022-05 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Cost: $28,007 Criteria: According to the 2022 Uniform ...

Finding: 2022-05 CFDA Number: 84.425 Award Name and years: Education Stabilization Fund (ESF), 2022 Federal Agency: Department of Education ? Oregon Department of Education Category of Finding: Equipment/Real Property Management Questioned Cost: $28,007 Criteria: According to the 2022 Uniform Guidance Compliance Supplement, subrecipients may use ESF funds to purchase equipment only if the obtain prior approval by the pass-through entity. Condition: Two equipment purchase were made without prior approval from Oregon Department of Education out of a total population of 11 invoices. We tested all 11 invoices ? no sample was created. Cause and Effect: The lack of adequate controls contributed to material noncompliance with Equipment/Real Property Management compliance requirements for the Education Stabilization Fund grant, which was a major program during the fiscal year. Recommendation: We recommend procedures be strengthened to ensure grant adherence. Agency Response: We accept this finding and acknowledge we missed getting prior approval. Internal control steps have been taken, with the adding of additional fiscal staff. Greater care will be taken with future grants.

View Audit 28062 Questioned Costs: $1

Finding 32069 (2022-001)

Significant Deficiency 2022

Pioneer School District No. 402

WA

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

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton...

Finding ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Christopher A Bishop, Director of Finance 112 E Spencer Lake Rd Shelton, WA 98584 (360) 426-9115 Corrective action the auditee plans to take in response to the finding: Pioneer School District understands and agrees with the finding that is being issued. For the 2022-23 school year, we have confirmed monitoring of time and effort compliance is being performed for all programs where time and effort may be required. Additionally, an informal audit of all 2022-23 salary and benefit information has been performed and the cause of any errors will be researched and addressed accordingly. In addition, Pioneer School District?s administrative team has made numerous changes to improve communication channels in order to reduce the risk of overlooking or missing any compliance, monitoring, or other requirements. Anticipated date to complete the corrective action: Addressed as of 05/10/2023

View Audit 27936

Finding 32065 (2022-003)

Material Weakness 2022

Covington Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Education Stabilization Fund Reporting will be completed and submitted in a timely manner. The Education Stabilization Fund Reporting will be verified with a sign-off by the Superintendent. Anticipated Completion Date: Upon Request

View Audit 27909

Finding 32062 (2022-002)

Material Weakness 2022

Covington Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch ...

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE. Anticipated Completion Date: March 31, 2023

View Audit 27909

Finding 32059 (2022-002)

None 2022

City of Auburn, Maine

ME

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the Ci...

Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the City. In response to this matter, the Community Development Department has collaborated closely with the Department of Housing and Urban Development (HUD) to formulate and implement a uniform set of policies and procedures. These measures have been designed to mitigate the aforementioned issue by mandating a minimum monthly reconciliation between financial reporting systems. Additionally, the establishment of monthly drawdown requirements has been introduced to ensure more consistent and predictable financial operations.

View Audit 33119

Finding 32058 (2022-004)

Material Weakness 2022

Clark County

WA

Subrecipient Monitoring

Finding 2022-004: Reporting for CSLFR Funds Little guidance was provided to Clark County from the Treasury on how to prepare the CLFRF Compliance Report. Jenny Hutchinson and Nancy Sowards will seek out training opportunities by December 31, 2023, to ensure future reporting requirements are met.

View Audit 33118

Finding 32040 (2022-005)

None 2022

Edgerton Hospital and Health Services

WI

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Health and Human Services COVID-19 Provider Relief Fund and Federal Assistance Listing/CFDA #93.498 American Rescue Plan Period 4 TIN #390819992 Findings Relating to Federal Awards and Questioned Costs Finding 2022-005 Activities Allowed or...

Cognizant or Oversight Agency for Audit U.S. Department of Health and Human Services COVID-19 Provider Relief Fund and Federal Assistance Listing/CFDA #93.498 American Rescue Plan Period 4 TIN #390819992 Findings Relating to Federal Awards and Questioned Costs Finding 2022-005 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Noncompliance Finding Summary: The Organization?s special report required to be submitted to the Department of Health and Human Services for Period 4 TIN #390819992 was not filed by the required due date of March 31, 2023. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: The CFO requested the special report to be reopened. If the Department of Health and Human Services approves reopening the report, the CFO will prepare the Organization?s special report which will be reviewed by the CEO of the Organization prior to submission. The Review of Reports Filed with Federal Agencies policy will be followed, and formal approval will be documented and retained to support the amounts reported and included in the federal report. Anticipated Completion Date: September 30, 2023

View Audit 30908 Questioned Costs: $1

Finding 32039 (2022-004)

Significant Deficiency 2022

Edgerton Hospital and Health Services

WI

HUD Housing Programs Reporting Significant Deficiency § 200.303

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance ? Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2022-004 Reporting Significant Deficiency in Internal Control Over Compli...

Cognizant or Oversight Agency for Audit U.S. Department of Housing and Urban Development Mortgage Insurance ? Hospitals Federal Assistance Listing/CFDA #14.128 Findings Relating to Federal Awards and Questioned Costs Finding 2022-004 Reporting Significant Deficiency in Internal Control Over Compliance Finding Summary: The Organization?s third quarter report submitted to the Department of Housing and Urban Development (HUD) under reported Other Operating Revenue. Responsible Individuals: Charles Roeder, Vice President Finance/CFO Corrective Action Plan: To ensure the accuracy of the report, the Hospital approved the policy Review of Reports Filed with Federal Agencies which details that the preparer of the report will submit it to the CFO or delegated staff member different from the preparer to review and formally approve before the report is filed with the federal agency. A different staff member will document and date the review and when formal approval was received and maintain a file on the process. Anticipated Completion Date: May 3, 2023

View Audit 30908

Finding 32038 (2022-008)

Material Weakness 2022

City of Ashland

KY

Special Tests & Provisions HUD Housing Programs

Each caseworker has been issued an admin plan and refer to it often Staff has been made aware of increase in rent must be issued a 30 day notice If the tenant rent decreases, rent is to take effect immediately. Administrator is also auditing files to help alleviate any errors.

View Audit 37231

Finding 32037 (2022-007)

Material Weakness 2022

City of Ashland

KY

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Each staff member has received training and has knowledge that effective dates for annual re-exams are to be for the 1st of the month Administrator is currently auditing all new admissions and random annual and interim reexaminations. Any errors found in this process are being corrected by caseworke...

Each staff member has received training and has knowledge that effective dates for annual re-exams are to be for the 1st of the month Administrator is currently auditing all new admissions and random annual and interim reexaminations. Any errors found in this process are being corrected by caseworkers with Administrators help. Reconciliation report will be reviewed since audit. Funds have been recouped.

View Audit 37231 Questioned Costs: $1

Finding 32036 (2022-006)

Material Weakness 2022

City of Ashland

KY

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

Our agency is now printing check registers by check number which will alleviate the appearance of incorrect check amounts. We will be comparing checks to register prior to sending to finance for approval. Our staff will continue to confirm account numbers by using the direct deposit forms and cance...

Our agency is now printing check registers by check number which will alleviate the appearance of incorrect check amounts. We will be comparing checks to register prior to sending to finance for approval. Our staff will continue to confirm account numbers by using the direct deposit forms and canceled checks when available. We have started contacting finance prior to processing any Hold Harmless requests to ensure the original check hasn't cleared the bank before requesting a duplicate check.

View Audit 37231 Questioned Costs: $1

Finding 32035 (2022-005)

Material Weakness 2022

City of Ashland

KY

HUD Housing Programs Special Tests & Provisions Allowable Costs / Cost Principles

Administrator will review with staff agency Administrative Plan in accordance to CFR 982.2(b) in regards to policies and procedures for application documentation of preferences.

View Audit 37231

Finding 32034 (2022-004)

Material Weakness 2022

City of Ashland

KY

HUD Housing Programs Special Tests & Provisions

Quality Control inspections are currently being scheduled as per 24 CFR 982.2(b). Inspections will be performed on both Section 8 properties and Project Based properties. All QC inspections will be completed by Property Maintenance Manager.

View Audit 37231

Finding 32033 (2022-003)

Material Weakness 2022

City of Ashland

KY

HUD Housing Programs Eligibility

Our agency has implemented a scanning system which prints bar codes on each document that automatically goes to the correct tenant file. After documents have been signed they are scanned in. This will help alleviate misplaced documents/files. Staff has also been instructed to always put any type o...

Our agency has implemented a scanning system which prints bar codes on each document that automatically goes to the correct tenant file. After documents have been signed they are scanned in. This will help alleviate misplaced documents/files. Staff has also been instructed to always put any type of correspondence with tenants in the electronic tenant file.

View Audit 37231

Finding 32032 (2022-002)

Material Weakness 2022

City of Ashland

KY

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Administrator will timely upload any required data into PIC system moving forward. Staff will continue to correct any previously discovered errors while resolving any errors that may occur.

View Audit 37231

Finding 32031 (2022-001)

Material Weakness 2022

City of Ashland

KY

HUD Housing Programs Reporting

Prior to March 2022, reporting of Project Based Vouchers HAP payment amounts were not an option to input. This is a new field in the system. Administrator will ensure field will be reported for each month following February 2022.

View Audit 37231

Finding 32030 (2022-005)

Material Weakness 2022

Clay Township

IN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303 § 200.329 § 200.344

FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will ensure that all required reimbursement requests, quarterly performance reports, and semi-annual SF-425 ?Federal Financial Reports to the Federal Emergency Management Agency (FEMA)? are completed thoroughly, accurately, and on-time. The Fire Chief will direct the Assistant Fire Chief to complete the reports via the FEMA GO website. Once each of the reports have been submitted, the Assistant Fire Chief will print the completed documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Assistant Fire Chief 2. Submitted By: (NAME), Assistant Fire Chief 3. Reviewed & Approved By: (NAME), Fire Chief Anticipated Completion Date: ? Implementation: June 2023

View Audit 36302

Finding 32029 (2022-004)

Material Weakness 2022

Clay Township

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to i...

FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to include adding line items for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will ensure that all funds used to compensate each covered firefighter position will be paid entirely out of Fund 8700, only. This action will result in a negative value for Fund 8700 until which time the fund is reimbursed the allowable costs under the provisions of the federal grant. The Director of Finance & HR will generate a report for each reimbursement request, which will be limited to include only the payroll dates of the period for which the request is being submitted. The Fire Chief will review and confirm that all associated costs have been withdrawn from Fund 8700. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023

View Audit 36302

Finding 32028 (2022-003)

Material Weakness 2022

Clay Township

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreads...

FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreadsheet which will contain blank cells for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will complete the blank spreadsheet by entering the corresponding data inside each of the cells for all covered positions. The Director of Finance and HR will attach supporting documentation (payroll history report & ledger line-item transactions) to indicate the costs were accurate, allowable, and within the period of performance. The Fire Chief will review and authorize the completed spreadsheet. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website, which will include uploading the completed spreadsheet and supporting documentation. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023

View Audit 36302

Corrective Action Plans

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