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Corrective Action Plans

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Finding 22246 (2022-001)
Significant Deficiency 2022
Missouri Community Action Network
MO
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.302
Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors...
Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors had difficulty filling the position of Finance Director in May of 2022. They hired a firm at the end of May, but the firm received very little support in making the transition to handling the SkillUp program billing from the outgoing Finance Director. Other resignations in the Finance Department left MCAN with no institutional knowledge of the billing process. The existing SkillUp program manager was not responsible and not trained in the financial reporting and billing for the program. The Board has resolved the issue by hiring a new SkillUp program manager and a new executive director.
View Audit 18250 Questioned Costs: $1
Oregon College of Oriental Medicine
OR
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
Finding: 2022-001 Student Financial Assistance Cluster Special Tests and Provisions Department?s Response: We concur Corrective Action: This finding was due to human error. The spreadsheet was copied from the last year, and dates were updated to be the current year. The past year may have had a h...
Finding: 2022-001 Student Financial Assistance Cluster Special Tests and Provisions Department?s Response: We concur Corrective Action: This finding was due to human error. The spreadsheet was copied from the last year, and dates were updated to be the current year. The past year may have had a holiday which caused the G5 funds to be received an additional day before the disbursement date. When updating the dates to the current year, the 4 days was not caught. The form was only reviewed by the Director of Financial Aid. To prevent this error from occurring in the future, 3 members of the Finance Team will review and approve the Disbursement schedule so that there are 3 sets of eyes reviewing the dates. These 3 members will include the Director of Financial Aid, and any 2 of the following: Accounting Manager, Staff Accountant, Registrar, or Business Office and Bookstore Manager.
View Audit 18249
Finding 22241 (2022-004)
Significant Deficiency 2022
Elizabeth Glaser Pediatric Aids Foundation
DC
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
2022-004 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sherian Abramaitys-yi Title: Chief Human Resources Officer Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: Managem...
2022-004 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sherian Abramaitys-yi Title: Chief Human Resources Officer Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: Management acknowledges the finding and notes that policies and procedures in place at the Foundation are designed to mitigate these risks, as evidenced by the auditors noting no issues in the overwhelming majority of samples selected. The Foundation will remind staff, particularly those in HR, as well as supervisors, of the importance of a complete personnel record for each employee, as well as the importance of reviewing and approving timesheets in a timely manner.
View Audit 20063
Finding 22240 (2022-005)
Significant Deficiency 2022
Elizabeth Glaser Pediatric Aids Foundation
DC
Allowable Costs / Cost Principles Questioned Costs Reporting
2022-005 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sam Kimball Title: Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: During 2023, the Foundatio...
2022-005 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sam Kimball Title: Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: During 2023, the Foundation is implementing a new ERP system with an anticipated go-live date of October 1, 2023. This new system will allow for better structure around the period-end accrual process and allow the Foundation to more clearly and effectively accrue for costs in the period of performance. Additionally, the Foundation will hold informal training sessions to remind staff of the importance of recording expenditures in the appropriate period and the policies around year-end accruals for costs that have not yet been invoiced.
View Audit 20063
Finding 22239 (2022-003)
Significant Deficiency 2022
Elizabeth Glaser Pediatric Aids Foundation
DC
Equipment & Real Property Management
2022-003 Equipment Real Property Management Contact: Evelyn Nkatha Title: Associate Director of Regional Operations Phone Number: 202-296-9165 Estimated Completion Date: June 2023 Corrective Action: During the first half of 2023, the Foundation implemented a new equipment inventory tracking syst...
2022-003 Equipment Real Property Management Contact: Evelyn Nkatha Title: Associate Director of Regional Operations Phone Number: 202-296-9165 Estimated Completion Date: June 2023 Corrective Action: During the first half of 2023, the Foundation implemented a new equipment inventory tracking system called Asset Tiger, which will allow for better tracking of all equipment and vehicles within the country offices. Staff in each country were trained on the new system and will conduct regular reviews on the inventory in compliance with 2 C.F.R. ?200.313.
View Audit 20063
Lansing Elementary School District No. 158
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completi...
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Mark Crotty, Assistant Superintendent for Business and Operations, CSBO. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 21246
Talmud Torah D'chasidei Gur
NY
The Organization will use the correct modified total direct cost base to calculate indirect costs. Talmud Torah D'Chasidei Gur will restore the excess funds to its nonprofit food service account.
The Organization will use the correct modified total direct cost base to calculate indirect costs. Talmud Torah D'Chasidei Gur will restore the excess funds to its nonprofit food service account.
View Audit 21143
Finding 22164 (2022-001)
Significant Deficiency 2022
Lasalle-Peru Township Hsd No. 120
IL
The District will create procedures to ensure the expenditure reports are submitted timely.
The District will create procedures to ensure the expenditure reports are submitted timely.
View Audit 24934
Palermo Lakes, Inc.
FL
HUD Housing Programs Subrecipient Monitoring Reporting
FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contra...
FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contract renewals for properties. Going forward, reminders and follow-up to deadlines will be conducted to ensure the contract renewal is completed. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager
View Audit 23412
Palermo Lakes, Inc.
FL
Cash Management HUD Housing Programs Reporting
Oversight Agency for Audit, Palermo Lakes, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit per...
Oversight Agency for Audit, Palermo Lakes, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: January 1, 2022 through December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2022-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Management has implemented a 3-step review process for all 9250?s prior to submitting them to HUD. In addition, the duplicated funds have been returned to the replacement reserve account.
View Audit 23412
Wood River Rural Schools
NE
Questioned Costs Cash Management
Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
Views of Responsible Officials and Planned Corrective Actions: Claims will be reviewed for accuracy by a second individual before they are submitted in the future. Also, the District reimbursed $71,208 to NDE on August 8, 2022.
View Audit 22677 Questioned Costs: $1
Finding 22158 (2022-001)
Significant Deficiency 2022
Society of St. Vincent De Paul, Archdiocese of Galveston-Houston
TX
Eligibility Questioned Costs HUD Housing Programs
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Ban...
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation and provide training to volunteers as needed to ensure compliance. Planned corrective action: We will implement action plans of retraining of Vincentian food pantry volunteers at the two food pantries that were missing application forms by March 31, 2023. The single audit requirements will be emphasized to ensure volunteers have a complete understanding of the policy and procedures. From April 1, 2023 through June 30, 2023, The Council will conduct internal audits to determine whether the deficiencies have been addressed. Responsible officer: Kirk Vogeley, Director of Finance Estimated completion date: June 30, 2023
View Audit 19425
Finding 22153 (2022-001)
Significant Deficiency 2022
Cedar Crest College
PA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR...
Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition/Context: The change in student status for 6 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. A statistical sample was not used. Cause: The College failed to follow its procedures for reporting student status changes. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Questioned Costs: None. Recommendation: The College should review its policy on enrollment reporting to NSLDS. Views of Responsible Officials and Planned Corrective Actions: Graduated Student Reporting: After submitting the end of term enrollment file for semester, the Registrar's Office (Assistant Registrar) submits a Graduates-Only Enrollment File to National Student Clearinghouse (NSC) for that semester. Any degrees conferred after the graduates only file will be entered manually on the NSC website. This process will report a graduated status for any student who graduated at the end of that semester. NSC will pass the graduated status along to NSLDS on the next student status change confirmation report (SSCR). Withdrawal Students Reporting: Formal withdrawals during the semester are reported on the next subsequent of term enrollment file that is sent to NSC. Students who formally withdraw between semesters, are reported manually to the NSC website. The clearinghouse will pass the withdrawn status along to NSLDS on the next SSCR. While the above procedures were in place for the 2021-22 fiscal year, staff turnover in the Registrar?s Office made it difficult to maintain and submit the appropriate files and manual entries to NSC. Management does not foresee this to be an issue moving forward. New staff members have been hired and trained on the appropriate procedures to ensure these internal controls are in place and effective for the required enrollment reporting. If the Assistant Registrar position would become vacant in the future, the Registrar would be responsible for NSC submissions until the position could be filled. Name(s) of Contact Person(s) Responsible for Corrective Action: Sara Zucker (Registrar), Michael Saunders (Assistant Registrar) Anticipated Completion Date: January 2023
View Audit 21091
Finding 22152 (2022-001)
Material Weakness 2022
Community Foundation of Northwest Indiana, Inc.
IN
Reporting Period of Performance Matching / Level of Effort / Earmarking
Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu...
Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Federal Award Numbers: N/A Federal Award Period of Performance: July 1, 2020 ? December 31, 2020 A material weakness was issued related to reporting for the Provider Relief Funds (PRF) that represented the major program subject to the Uniform Guidance (UG) audit. This included a compliance finding with no questioned costs. Community Foundation of Northwest Indiana, Inc. and Subsidiaries (CFNI) did not maintain written documentation of the detailed review and approval process of the underlying lost revenue calculations or the approval and sign-off process for the portal submission. CFNI Finance has developed a policy and checklist to maintain written documentation of the review and approval process required under current audit standards to improve internal controls going forward. Due to the timing of the prior year UG audit, the implementation of the new policy could not impact the current UG audit, resulting in the same finding. This has been corrected for future audits with the policy being effective October 2022. In the compliance finding, management failed to catch a change in formula to a large excel file returned from an external resource. This resulted in underreporting lost revenues for one entity. The finding affirms the need for an official policy identified in the reporting deficiency, which CFNI has fully corrected, and management will improve the review process and communication over changes to files sent and received from both internal and external resources. CFNI will correct the reporting error in the next reporting submission for period 4. Responsible Official: Pamela Pokropinski, Director Accounting & Financial Systems Status of finding: Fully corrected.
View Audit 20631
Finding 22115 (2022-001)
Material Weakness 2022
Daleville City Board of Education
AL
Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303 § 200.326
The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the numbe...
The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective January 1, 2023, stating that the Chief School Financial Officer, Linda Harper, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.
View Audit 26965
Village of Honor
MI
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written ...
Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written policies pertaining to allowability of costs charged to federal programs, controlled activities over allowable costs and allowable activities, cash management, financial management, procurement, compensation/payroll, travel costs, and relocation cost of employees (?200.300 - 328)). This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Auditor Recommendation: We recommend that the Village ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: The Village agrees to the condition/finding of written policies required by the Uniform Grant Guidance. Management and Village agrees Responsible Person: Anticipated Completion Date: December 31, 2023
View Audit 26278
Finding 22113 (2022-003)
Material Weakness 2022
Village of Honor
MI
Procurement, Suspension & Debarment § 200.214
Finding: 2022-003 ? Material Weakness over Federal Awards ? Controls over Suspension and Debarment Auditor Description of Condition and Effect: The Village had no controls in place, as required by the Uniform Guidance, to ensure that all parties that the Village enters into covered transactions wit...
Finding: 2022-003 ? Material Weakness over Federal Awards ? Controls over Suspension and Debarment Auditor Description of Condition and Effect: The Village had no controls in place, as required by the Uniform Guidance, to ensure that all parties that the Village enters into covered transactions with are eligible for participation in federal assistance programs or activities. However, during our testing, we found that all covered transactions entered into by the Village were with eligible parties. As a result of this condition, the Village had increased risk of inadvertently entering into a covered transaction with an ineligible party. Auditor Recommendation: We recommend that the Village Council and management adopt, and follow, written policies and procedures (that conform with requirements of the Uniform Guidance) to ensure that future contracts are properly documented and awarded in a manner that documents that the Village verified all parties under covered transactions are eligible for participation in federal programs or activities. Corrective Action: The Village agrees to the condition/finding of controls over suspension and debarment. Management and Village Council will implement a policy and controls in place no later than 12/31/23 Responsible Person: William Ward Anticipated Completion Date: December 31, 2023
View Audit 26278
Finding 22112 (2022-002)
Significant Deficiency 2022
Memorial Hospital D/b/a Memorial Healthcare
MI
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ens...
The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ensure compliance with the program requirements.
View Audit 25483 Questioned Costs: $1
Finding 22111 (2022-001)
Significant Deficiency 2022
Memorial Hospital D/b/a Memorial Healthcare
MI
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underrep...
The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underreporting of lost revenues. If the Organization has future PRF reporting requirements, these quarters will be revised to reflect the corrected amounts.
View Audit 25483
Finding 22110 (2022-002)
Significant Deficiency 2022
Chillicothe Metropolitan Housing Authority
OH
Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.317 § 200.318 § 200.327
Lack of Purchase Order Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles We will make sure that we follow our SOP and that proper controls are in place to ensure the policies and procedures are being followed. We also have a new E.D. who checks and approves eve...
Lack of Purchase Order Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles We will make sure that we follow our SOP and that proper controls are in place to ensure the policies and procedures are being followed. We also have a new E.D. who checks and approves every purchase order. The proper controls are now in place.
View Audit 24931
Finding 22109 (2022-001)
Material Weakness 2022
Chillicothe Metropolitan Housing Authority
OH
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
Procurement Policy Failure: Compliance Requirement: Procurement We have a standard operating procedure stating that for micro purchases not exceeding $3,000, purchasers should use a micro purchase order. Purchaser should have contracts and purchase orders on file for EVERY PURCHSE. We have a new M...
Procurement Policy Failure: Compliance Requirement: Procurement We have a standard operating procedure stating that for micro purchases not exceeding $3,000, purchasers should use a micro purchase order. Purchaser should have contracts and purchase orders on file for EVERY PURCHSE. We have a new Modernization Coordinator on staff, who has already implemented all SOPs. We also have a new E.D. who checks and approves every purchase order. The proper controls are now in place.
View Audit 24931
Finding 22108 (2022-005)
Significant Deficiency 2022
Theatre for Children, Inc.
CA
Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Offici...
Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: August 2023
View Audit 23437
Finding 22107 (2022-004)
Significant Deficiency 2022
Theatre for Children, Inc.
CA
Organization?s Response: We concur Views of Responsible Officials and Corrective Action: As stated above, we actually received compliments from the auditors at the beginning of the audit for our audit preparation and are surprised with the finding. We felt our audit preparation was actually better t...
Organization?s Response: We concur Views of Responsible Officials and Corrective Action: As stated above, we actually received compliments from the auditors at the beginning of the audit for our audit preparation and are surprised with the finding. We felt our audit preparation was actually better this year than last. We do acknowledge that it can take time to obtain information needed from others outside of our office for which we have no control. And that it can be difficult with our limited staff to dedicate time exclusively to the audit while maintaining our normal operational responsibilities. We will strive to ensure that all audit disclosure information is available prior to the audit start date in the future. Name of Responsible Official: Leah Ladd Projected Implementation Date: August 2023
View Audit 23437
Finding 22106 (2022-003)
Significant Deficiency 2022
Theatre for Children, Inc.
CA
§ 200.403
Finding 2022-003: Payroll Records Documentation Organization?s Response: We concur Views of Responsible Officials and Corrective Action: Additional payroll documentation procedures will be initiated as future Federal funding is received. Name of Responsible Official: Leah Ladd Projected Implementati...
Finding 2022-003: Payroll Records Documentation Organization?s Response: We concur Views of Responsible Officials and Corrective Action: Additional payroll documentation procedures will be initiated as future Federal funding is received. Name of Responsible Official: Leah Ladd Projected Implementation Date: August 2023
View Audit 23437
Finding 22105 (2022-002)
Significant Deficiency 2022
Theatre for Children, Inc.
CA
Allowable Costs / Cost Principles Reporting
Finding 2022-002: Delay in Financial Reporting Organization?s Response: We concur and disagree Views of Responsible Officials and Corrective Action: We were not aware that delays were such that they would create a finding. We actually received kudos from the auditors at the beginning of the audit fo...
Finding 2022-002: Delay in Financial Reporting Organization?s Response: We concur and disagree Views of Responsible Officials and Corrective Action: We were not aware that delays were such that they would create a finding. We actually received kudos from the auditors at the beginning of the audit for our recordkeeping. We disagree that delays have created issues with management?s decision-making. The Board receives monthly financial reports in a timely manner. We are actively considering the hiring of a CFO. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: August 2023
View Audit 23437
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