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Corrective Action Plans

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Finding 27958 (2022-005)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding 2022-005 In the future, if such a program were available that required a review of diagnosis against a certain set of treatment and diagnostic charges, the Assistant Vice Chancellor for Revenue Cycle will work with the EPIC IT team to develop specific program parameters for billing or a man...
Finding 2022-005 In the future, if such a program were available that required a review of diagnosis against a certain set of treatment and diagnostic charges, the Assistant Vice Chancellor for Revenue Cycle will work with the EPIC IT team to develop specific program parameters for billing or a manual review will be developed and implemented. Responsible official: Assistant Vice Chancellor for Revenue Cycle Anticipated completion date: January 1, 2023
View Audit 18650 Questioned Costs: $1
Finding 27328 (2022-006)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305
Finding 2022-006 Beginning June 1, 2022, grans accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grant...
Finding 2022-006 Beginning June 1, 2022, grans accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 18650 Questioned Costs: $1
Finding 27306 (2022-007)
Significant Deficiency 2022
University of Arkansas for Medical Sciences
AR
Reporting
Finding 2022-007 Management plans to hire an additional grants accounting staff member who will be dedicated to monitor the head start program regulations and ensure reports are completed and filed timely. Grants accounting staff will utilize checklist functionality in the new financial system that...
Finding 2022-007 Management plans to hire an additional grants accounting staff member who will be dedicated to monitor the head start program regulations and ensure reports are completed and filed timely. Grants accounting staff will utilize checklist functionality in the new financial system that will send required task notifications prior to reporting due dates assist in meeting reporting deadlines. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: June 30, 2023
View Audit 18650
Finding 26393 (2022-004)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Questioned Costs Allowable Costs / Cost Principles
Finding 2022-004 During fiscal year 2022, additional grants accounting staff were hired and with the implementation of the new financial system, we believe established controls will ensure all expenditures are adequately supported and supporting documents are maintained. Responsible Official: Assoc...
Finding 2022-004 During fiscal year 2022, additional grants accounting staff were hired and with the implementation of the new financial system, we believe established controls will ensure all expenditures are adequately supported and supporting documents are maintained. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
View Audit 18650 Questioned Costs: $1
Finding 26392 (2022-003)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal a...
Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
View Audit 18650
Finding 26391 (2022-002)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Subrecipient Monitoring § 200.330
Finding 2022-002 Management plans to hire a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 20...
Finding 2022-002 Management plans to hire a new staff member who will be dedicated to ensure all activities related to subrecipient monitoring are in compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
View Audit 18650
Finding 26390 (2022-001)
Material Weakness 2022
University of Arkansas for Medical Sciences
AR
Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the gran...
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 18650 Questioned Costs: $1
Finding 26389 (2022-002)
Material Weakness 2022
Karis, Inc.
CO
Matching / Level of Effort / Earmarking Material Weakness
2022-002 ? Material Weakness ? Basic Center Program ? Assistance Listing 93.623 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple grants. Action Taken: ...
2022-002 ? Material Weakness ? Basic Center Program ? Assistance Listing 93.623 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple grants. Action Taken: We are now tracking matching funds to be able to prove requirements were met for each grant.
View Audit 18429
Finding 26388 (2022-003)
Material Weakness 2022
Karis, Inc.
CO
Matching / Level of Effort / Earmarking Material Weakness
2022-003 ? Material Weakness ? Transitional Living for Homeless Youth ? Assistance Listing No. 93.550 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple gr...
2022-003 ? Material Weakness ? Transitional Living for Homeless Youth ? Assistance Listing No. 93.550 Recommendation: In the financial accounting system, matching funds should be accounted for to show the matching requirements have been met, and that matching funds are not being used for multiple grants. Action Taken: We are now tracking matching funds to be able to prove requirements were met for each grant.
View Audit 18429
Finding 26377 (2022-002)
Material Weakness 2022
Colorado Springs School District 11
CO
Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326
2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain ce...
2022-002 Finding: Special Tests - Wage Rate Requirements Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Passed-through Colorado Department of Education Award Number - 4420; Award Year 2022 Summary of Finding: The District did not obtain certified payrolls for contractor or subcontractor work performed. The District did not have internal controls in place to identify that certified payrolls were not obtained. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently developing and implementing internal controls to ensure compliance. Grants Department personnel met with Facilities personnel to discuss the processes and procedures to implement, and internal controls that would ensure this. These will include a monthly checklist, verified with signatures of Facilities and Grants Department Personnel. This checklist will provide verification that certified payroll is being monitored and reviewed weekly, and is being compared to prevailing wage rates. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Initial implementation of internal controls beginning on August 1. Adjustments and revisions to initial processes as needed. The verifications are to be done on a recurring monthly basis.
View Audit 18323
Finding 26376 (2022-001)
Material Weakness 2022
Colorado Springs School District 11
CO
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
2022-001 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425U - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listin...
2022-001 Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 84.425D - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425U - COVID 19 Elementary and Secondary School Emergency Fund (ESSER) Federal Assistance Listing Number 84.425W - COVID 19 Elementary and Secondary School Emergency Fund (ESSER)Homeless Children and Youth Passed-through Colorado Department of Education Award Number - 4425, 5425, 4420, 4419, 4414, 9414,4413, 8425, 9019; Award Year 2022 Summary of Finding: The District?s internal control policy requires that the district complete semi-annual time and effort certification for employees with wages and/or benefits that are charged to a federal grant. No time and effort certifications were completed for FY 2022. In addition, there were no internal controls checklists or procedure manuals for the grants department staff to follow while administering the various grants of the district. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently implementing a process to ensure compliance. Grants Dept. met with Area Superintendents and Program Directors to discuss the process and procedures to implement, and internal controls that would ensure this. They are as follows: Each department is responsible for collecting time and effort certification which will be signed by the staff member receiving the wages, and by a supervisor primarily responsible for collecting and verifying the documentation. Completion of time and effort forms are a joint responsibility between the employee and the supervisor and will be verified by the Grants Department. Internal controls are being put into place to ensure that processes are implemented regardless of possible staff turnover. Grants Staff have access to updated electronic files, housed in the S Drive, to ensure accessibility. These files contain detailed procedures and processes for the tasks that staff is required to complete. Client Responsible Party: Annette Bass, Director of Grants Completion Date: Internal Controls and training implemented as of Nov. 1, 2022. Training ongoing throughout the year as needed. Adjustments and revisions to initial processes as needed. Time and Effort certifications will be completed semi-annually.
View Audit 18323
Finding 26372 (2022-003)
Significant Deficiency 2022
The Volusia/flagler County Coalition for the Homeless, Inc.
FL
Allowable Costs / Cost Principles Cash Management Reporting
Beginning immediately, the executive staff to include the Executive Director, HR/ Finance Coordinator and Grant and Compliance Coordinator for VFCCH, will review significant transactions monthly to ensure completeness and accuracy, including following up on outstanding grant receivables . The execut...
Beginning immediately, the executive staff to include the Executive Director, HR/ Finance Coordinator and Grant and Compliance Coordinator for VFCCH, will review significant transactions monthly to ensure completeness and accuracy, including following up on outstanding grant receivables . The executive staff will also review all account balances at year-end to ensure proper cutoff and accrual-based reconciliations agree to the general ledger. The VFCCH Board Treasurer will review accounts receivables on a monthly basis and account balances at year end to ensure proper cutoff and that accrual-based reconciliations agree to the general ledger. VFCCH will engage an outside Non-Profit Management Consultant to review and prepare journal entries, reconcile all grant expenditures and complete the audit schedule as well as grant listings for the year.
View Audit 18271
Urbana City School District
OH
Subrecipient Monitoring Cash Management School Nutrition Programs § 200.208 § 200.305
Finding Number: 2022-002 Planned Corrective Action: If the district is required to return to tally sheets for the calculation of site claim forms, more stringent reviews will be put into place between the tally sheets and the entering of the site claim form data. The 2021 ? 2022 school year had sp...
Finding Number: 2022-002 Planned Corrective Action: If the district is required to return to tally sheets for the calculation of site claim forms, more stringent reviews will be put into place between the tally sheets and the entering of the site claim form data. The 2021 ? 2022 school year had special procedures in place due to the ongoing pandemic. Anticipated Completion Date: March 16, 2023 Responsible Contact Person: Mandy Hildebrand, Treasurer
View Audit 27680
Finding 26362 (2022-002)
Significant Deficiency 2022
Barr-Reeve Community Schools, Inc.
IN
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara Swartzentruber, Treasurer Contact Phone Number: 812-486-3220 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Treasurer has worked with manageme...
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara Swartzentruber, Treasurer Contact Phone Number: 812-486-3220 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Treasurer has worked with management and will implement better controls when preparing the Annual Data Report on the COVID-19 Education Stabilization Fund. We will work to get the report reviewed and submitted on the correct due date. Anticipated Completion Date: April 2023
View Audit 27982
Finding 26357 (2022-004)
Significant Deficiency 2022
Community Action Association of Pennsylvania
PA
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent publi...
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2021 ? 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 number assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiencies #2022-001 ? Significant Deficiency ? Segregation of Duties Recommendation We recommend someone other than the Finance Director, preferably the CEO or another office staff, open the mail and record/scan the checks received into a check log. View of responsible officials and planned corrective action The Executive Administrative Assistant is now tasked with and responsible for opening the mail and recording the checks into a check log. The Executive Administrative Assistant will forward checks to the financial services team for additional action steps. #2022-002 ? Significant Deficiency ? Authorization and Approval Recommendation We recommend that all credit card charges are matched to a receipt and reviewed and approved by both the Board President and Board Treasurer, as is the policy with other payables/disbursements. This eliminates the risk associated with having the CEO issue approval over his own credit card charges. View of responsible officials and planned corrective action All credit card receipts will be submitted by the CEO or appropriate staff member to the financial services team. Credit card reconciliation documentation and appropriate receipts will be provided to the Board Treasurer for regular review. -28- Findings ? Financial Statement Audit (Continued) #2022-003 ? Significant Deficiency ? Authorization and Approval Recommendation Non-cash journal entries make it easy for organizations to overstate their revenue or understate their expenses with unsubstantiated accruals/deferrals. We recommend that all journal entries be authorized and approved by the CEO prior to entry. View of responsible officials and planned corrective action As noted, this is no longer an issue with internal controls having been corrected as of December 31, 2021. All non-recurring journal entries will be approved by the CEO. Findings ? Federal Award Programs Audit Community Service Block Grant, CFDA #93.569 #2022-004 ? Significant Deficiency ? Allowable Costs Recommendation We recommend maintaining weekly timesheets with CEO approval, itemized by time allocated per grant. The financial statement records should be supported by direct time allocated to the grant as indicated on the approved timesheets. View of responsible officials and planned corrective action CAAP will do its due diligence in appropriately allocating costs should similar costs be incurred. If the Community Service Block Grant Program has questions regarding this plan, please call Community Action Association of Pennsylvania Chief Executive Officer Beck Moore at 717-233-1075 extension 12.
View Audit 27273 Questioned Costs: $1
Finding 26356 (2022-003)
Significant Deficiency 2022
Community Action Association of Pennsylvania
PA
Internal Control / Segregation of Duties Significant Deficiency
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent publi...
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2021 ? 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 number assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiencies #2022-001 ? Significant Deficiency ? Segregation of Duties Recommendation We recommend someone other than the Finance Director, preferably the CEO or another office staff, open the mail and record/scan the checks received into a check log. View of responsible officials and planned corrective action The Executive Administrative Assistant is now tasked with and responsible for opening the mail and recording the checks into a check log. The Executive Administrative Assistant will forward checks to the financial services team for additional action steps. #2022-002 ? Significant Deficiency ? Authorization and Approval Recommendation We recommend that all credit card charges are matched to a receipt and reviewed and approved by both the Board President and Board Treasurer, as is the policy with other payables/disbursements. This eliminates the risk associated with having the CEO issue approval over his own credit card charges. View of responsible officials and planned corrective action All credit card receipts will be submitted by the CEO or appropriate staff member to the financial services team. Credit card reconciliation documentation and appropriate receipts will be provided to the Board Treasurer for regular review. -28- Findings ? Financial Statement Audit (Continued) #2022-003 ? Significant Deficiency ? Authorization and Approval Recommendation Non-cash journal entries make it easy for organizations to overstate their revenue or understate their expenses with unsubstantiated accruals/deferrals. We recommend that all journal entries be authorized and approved by the CEO prior to entry. View of responsible officials and planned corrective action As noted, this is no longer an issue with internal controls having been corrected as of December 31, 2021. All non-recurring journal entries will be approved by the CEO. Findings ? Federal Award Programs Audit Community Service Block Grant, CFDA #93.569 #2022-004 ? Significant Deficiency ? Allowable Costs Recommendation We recommend maintaining weekly timesheets with CEO approval, itemized by time allocated per grant. The financial statement records should be supported by direct time allocated to the grant as indicated on the approved timesheets. View of responsible officials and planned corrective action CAAP will do its due diligence in appropriately allocating costs should similar costs be incurred. If the Community Service Block Grant Program has questions regarding this plan, please call Community Action Association of Pennsylvania Chief Executive Officer Beck Moore at 717-233-1075 extension 12.
View Audit 27273
Finding 26355 (2022-002)
Significant Deficiency 2022
Community Action Association of Pennsylvania
PA
Significant Deficiency Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent publi...
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2021 ? 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 number assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiencies #2022-001 ? Significant Deficiency ? Segregation of Duties Recommendation We recommend someone other than the Finance Director, preferably the CEO or another office staff, open the mail and record/scan the checks received into a check log. View of responsible officials and planned corrective action The Executive Administrative Assistant is now tasked with and responsible for opening the mail and recording the checks into a check log. The Executive Administrative Assistant will forward checks to the financial services team for additional action steps. #2022-002 ? Significant Deficiency ? Authorization and Approval Recommendation We recommend that all credit card charges are matched to a receipt and reviewed and approved by both the Board President and Board Treasurer, as is the policy with other payables/disbursements. This eliminates the risk associated with having the CEO issue approval over his own credit card charges. View of responsible officials and planned corrective action All credit card receipts will be submitted by the CEO or appropriate staff member to the financial services team. Credit card reconciliation documentation and appropriate receipts will be provided to the Board Treasurer for regular review. -28- Findings ? Financial Statement Audit (Continued) #2022-003 ? Significant Deficiency ? Authorization and Approval Recommendation Non-cash journal entries make it easy for organizations to overstate their revenue or understate their expenses with unsubstantiated accruals/deferrals. We recommend that all journal entries be authorized and approved by the CEO prior to entry. View of responsible officials and planned corrective action As noted, this is no longer an issue with internal controls having been corrected as of December 31, 2021. All non-recurring journal entries will be approved by the CEO. Findings ? Federal Award Programs Audit Community Service Block Grant, CFDA #93.569 #2022-004 ? Significant Deficiency ? Allowable Costs Recommendation We recommend maintaining weekly timesheets with CEO approval, itemized by time allocated per grant. The financial statement records should be supported by direct time allocated to the grant as indicated on the approved timesheets. View of responsible officials and planned corrective action CAAP will do its due diligence in appropriately allocating costs should similar costs be incurred. If the Community Service Block Grant Program has questions regarding this plan, please call Community Action Association of Pennsylvania Chief Executive Officer Beck Moore at 717-233-1075 extension 12.
View Audit 27273
Finding 26354 (2022-001)
Significant Deficiency 2022
Community Action Association of Pennsylvania
PA
Internal Control / Segregation of Duties Significant Deficiency
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent publi...
CORRECTIVE ACTION PLAN February 16, 2023 Community Action Association of Pennsylvania respectfully submits the following corrective action plan for the year ended June 30, 2022. Cognizant or Oversight Agency for Audit: Community Service Block Grant Program Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: July 1, 2021 ? 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 number assigned in the schedule. Findings ? Financial Statement Audit Significant Deficiencies #2022-001 ? Significant Deficiency ? Segregation of Duties Recommendation We recommend someone other than the Finance Director, preferably the CEO or another office staff, open the mail and record/scan the checks received into a check log. View of responsible officials and planned corrective action The Executive Administrative Assistant is now tasked with and responsible for opening the mail and recording the checks into a check log. The Executive Administrative Assistant will forward checks to the financial services team for additional action steps. #2022-002 ? Significant Deficiency ? Authorization and Approval Recommendation We recommend that all credit card charges are matched to a receipt and reviewed and approved by both the Board President and Board Treasurer, as is the policy with other payables/disbursements. This eliminates the risk associated with having the CEO issue approval over his own credit card charges. View of responsible officials and planned corrective action All credit card receipts will be submitted by the CEO or appropriate staff member to the financial services team. Credit card reconciliation documentation and appropriate receipts will be provided to the Board Treasurer for regular review. -28- Findings ? Financial Statement Audit (Continued) #2022-003 ? Significant Deficiency ? Authorization and Approval Recommendation Non-cash journal entries make it easy for organizations to overstate their revenue or understate their expenses with unsubstantiated accruals/deferrals. We recommend that all journal entries be authorized and approved by the CEO prior to entry. View of responsible officials and planned corrective action As noted, this is no longer an issue with internal controls having been corrected as of December 31, 2021. All non-recurring journal entries will be approved by the CEO. Findings ? Federal Award Programs Audit Community Service Block Grant, CFDA #93.569 #2022-004 ? Significant Deficiency ? Allowable Costs Recommendation We recommend maintaining weekly timesheets with CEO approval, itemized by time allocated per grant. The financial statement records should be supported by direct time allocated to the grant as indicated on the approved timesheets. View of responsible officials and planned corrective action CAAP will do its due diligence in appropriately allocating costs should similar costs be incurred. If the Community Service Block Grant Program has questions regarding this plan, please call Community Action Association of Pennsylvania Chief Executive Officer Beck Moore at 717-233-1075 extension 12.
View Audit 27273
Finding 26353 (2022-001)
Material Weakness 2022
Central Commuity School District
IA
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
View Audit 26302
Community Food Bank of Eastern Oklahoma, INC
OK
Subrecipient Monitoring Cash Management Reporting
Item 2022-004 -Delinquent Claim Filings. Recommendation: Filing claims report should be incorporated as part of the month-end close process. Action Planned: CFO will create Month end close schedule, ensuring claim filings are prepared monthly, as applicable. Anticipated Completion Date: June 30, ...
Item 2022-004 -Delinquent Claim Filings. Recommendation: Filing claims report should be incorporated as part of the month-end close process. Action Planned: CFO will create Month end close schedule, ensuring claim filings are prepared monthly, as applicable. Anticipated Completion Date: June 30, 2023 Responsible Party: Ann Nelson, Chief Financial Officer
View Audit 26275
Finding 26351 (2022-003)
Significant Deficiency 2022
Community Food Bank of Eastern Oklahoma, INC
OK
Subrecipient Monitoring Eligibility Allowable Costs / Cost Principles
Item 2022-003 ? Software Access Restrictions Significant Deficiency Recommendation: New employees should be evaluated for proper software access and authority. The ability to edit subrecipient eligibility status should be limited to key partner agency personnel, and the Organization should routinel...
Item 2022-003 ? Software Access Restrictions Significant Deficiency Recommendation: New employees should be evaluated for proper software access and authority. The ability to edit subrecipient eligibility status should be limited to key partner agency personnel, and the Organization should routinely review the list of authorized users for accuracy. The organization monitors subrecipient eligibility through software. Only certain users should be having access to edit sub recipient eligibility status. In one of five selections an employee was improperly granted authority to edit subrecipient eligibility status. Management Views: Management agrees with the finding. Action Planned: New employees will be reviewed for appropriate levels of access upon Onboarding. Checklist will be maintained in department and periodically reviewed. Anticipated Completion Date: June 30,2023 Responsible Party: Ying Thao, IT Director
View Audit 26275
Finding 26350 (2022-009)
Significant Deficiency 2022
Richmond County
NC
Eligibility
Finding 2022-009 Inadequate Request for Information Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on August 23, 2022. Electronic verifications and hierarchy of verifications was discussed with all ...
Finding 2022-009 Inadequate Request for Information Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on August 23, 2022. Electronic verifications and hierarchy of verifications was discussed with all Medicaid Staff. A follow up training will be scheduled for the first quarter of 2023. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: By March 31, 2023 and ongoing
View Audit 25920
Finding 26349 (2022-008)
Significant Deficiency 2022
Richmond County
NC
Eligibility Reporting
Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on November 3, 2022. Policy MA-1000 and MA-1100 was discussed with all Adult Medicaid Workers. Jo...
Finding 2022-008 Untimely Review of SSI Termination Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training completed on November 3, 2022. Policy MA-1000 and MA-1100 was discussed with all Adult Medicaid Workers. Job aids and powerpoint from The Learning Gateway were reviewed and distributed to all Adult Medicaid workers. Proposed Completion Date: November 3, 2022 and ongoing
View Audit 25920
Finding 26348 (2022-007)
Significant Deficiency 2022
Richmond County
NC
Eligibility
Finding 2022-007 Inaccurate Resources Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022 discussing manual MA-2230 and MA-3320 with all Medicaid staff. A documentation tem...
Finding 2022-007 Inaccurate Resources Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022 discussing manual MA-2230 and MA-3320 with all Medicaid staff. A documentation template was created for applications and recerts to include a resource checklist reminder. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: December 7, 2022 and ongoing
View Audit 25920
Finding 26347 (2022-006)
Significant Deficiency 2022
Richmond County
NC
Eligibility Internal Control / Segregation of Duties
Finding 2022-006 Inaccurate Information Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. A documentation template was created to remind workers of TWN and other informa...
Finding 2022-006 Inaccurate Information Entry Name of contact person: Theressa Smith, Deputy Social Services Director Corrective Action: Training was completed on December 7, 2022. A documentation template was created to remind workers of TWN and other informational resources available. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Agency will send a monthly email reminder to address trending errors. Proposed Completion Date: December 7, 2022 and ongoing
View Audit 25920
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