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Corrective Action Plans

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City of Yreka
CA
Reporting Subrecipient Monitoring
We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Management't Response: The Finance Department had a reclasification of program income last minute that was timely and appropriately booked, but after the SEFA schedule had been produced. Respons...
We recommend that the City reconcile federal expenditures claimed to the City's general ledger and SEFA. Management't Response: The Finance Department had a reclasification of program income last minute that was timely and appropriately booked, but after the SEFA schedule had been produced. Responsible Individual: It is the Finance Director's responsibility to ensure that all appropriate adjustments are reflected in the schedules provided. Corrective Action Plan: The Finance Dpartment will review all adjustments and ensure they flow through to their respective schedules. Corrective Action Plan: The Finance Department will review all adjustments and ensure they flows through to their respective schedules. Anticipated Completion Date: Immediately.
View Audit 347665
Nbc-Usa, Housing Association I, Inc.
OH
HUD Housing Programs Reporting
Corrective Action Plan Findings 2024-001 and 2023-001 S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2023 and 2022 data collection forms. S3800-130 Response Indicator...
Corrective Action Plan Findings 2024-001 and 2023-001 S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and was able to obtain the UEI in order to complete and submit the 2023 and 2022 data collection forms. S3800-130 Response Indicator Agree S3800-140 Completion Date November 25, 2024 S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb
View Audit 347657
Finding 529722 (2024-001)
Significant Deficiency 2024
Willamette Partnership
OR
Reporting
Finding # 2024-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding: The Organization’s schedule of expenditures of federal awards (SEFA) did not include a review process to ensure accurately. Recommendation: The Organization should imple...
Finding # 2024-001 Type: Federal award, Significant Deficiency over Schedule of Expenditures of Federal Awards (SEFA) Finding: The Organization’s schedule of expenditures of federal awards (SEFA) did not include a review process to ensure accurately. Recommendation: The Organization should implement additional procedures to include the review of the SEFA by a knowledgeable member of management to ensure it is complete and accurate in accordance with Uniform Guidance. Corrective Action: We will instill additional levels of review prior to year end close. Anticipated Completion Date June 30, 2025
View Audit 347635
Finding 529721 (2024-001)
Significant Deficiency 2024
The Presbyterian Home at West Windsor, Inc.
NJ
Subrecipient Monitoring
Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in r...
Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in reminders for the timely return of security deposits. After a full year of testing; this system reminder has worked in alerting personnel when a security deposit refund is due. A second level of support in this process is being implemented to identify and train back up support to follow up on security deposit refunds should a staff member be out on leave unexpectedly. All communities will submit the move out list for the month to include the date the payment voucher for the refund was submitted to accounting to ensure the processing has been initiated. The facility will continue to send all refund requests to the Accounting department electronically via email. This will enable the Accountant to start the review process of the refund before submitting for payment. We are confident with the collaboration of the Accounting department that our internal review and utilizing any features provided by the new software will prevent any reoccurrence. Name(s) of Contact Person(s) Responsible for Corrective Action: Lystra Doobraj; Director of Affordable Housing; ldoobraj@springpointsl.org Completion Date: March 4, 2025
View Audit 347629
Finding 529720 (2024-002)
Significant Deficiency 2024
Public Education & Business Coalition
CO
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403
On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to d...
On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to develop and maintain a clear inventory of required documents for each stipend award. • Resident File Management: Residency Department will establish a consistent and complete portfolio of documents for each student educator, including applications, agreements, award letters, diligence documents, and relevant correspondence. • Manager Review & Approval: Residency managers will review and attest to the completeness of each Resident File with documented approvals. • Disbursement Authorization: Finance & Accounting Department will work with the Residency Department to implement a formalized process to formalize and document requests to the Finance and Accounting Department for fund disbursement, including documentation of Residency Department manager approval. • Monthly Reconciliation: Finance & Accounting Department and Residency Department will conduct monthly reconciliations of all stipend disbursements to ensure accuracy and completeness. • Independent Oversight: Require approval of monthly reconciliations by an authorized manager who is not responsible for either approving, processing, or reconciling disbursements, or any combination thereof.
View Audit 347620
Finding 529719 (2024-001)
Significant Deficiency 2024
Middlesex Borough Senior Citizens Housing Corporation
NJ
Subrecipient Monitoring
Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in r...
Corrective Action Planned: The property team and the Director of Affordable Housing have reviewed the current process and identified any area where additional follow up can be implemented. The organization implemented a new property management software in the 4th quarter of 2020 which has built in reminders for the timely return of security deposits. After a full year of testing; this system reminder has worked in alerting personnel when a security deposit refund is due. A second level of support in this process is being implemented to identify and train back up support to follow up on security deposit refunds should a staff member be out on leave unexpectedly (as was the case for Middlesex Borough). All communities will submit the move out list for the month to include the date the payment voucher for the refund was submitted to accounting to ensure the processing has been initiated. The facility will continue to send all refund requests to the Accounting department electronically via email. This will enable the Accountant to start the review process of the refund before submitting for payment. We are confident with the collaboration of the Accounting department that our internal review and utilizing any features provided by the new software will prevent any reoccurrence. Name(s) of Contact Person(s) Responsible for Corrective Action: Lystra Doobraj; Director of Affordable Housing; ldoobraj@springpointsl.org Completion Date: March 4, 2025
View Audit 347614
Finding 529716 (2024-003)
Material Weakness 2024
Vincennes Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Yea...
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation had projects for construction of new facilities including an early learning center and improvements to sports facilities which was funded with ESSER II (84.425D) and ESSER Ill (84.425U) grant awards. In our sample of three vendors, the School Corporation did not include Davis-Bacon wage rate requirements in the vendor contract, and therefore the vendor did not include the verbiage within their subcontractor agreements. Also, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements during the audit period. The total project costs disbursed during the audit period in our sample was $3,681,455 which includes material and labor costs. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vincennes Community School Corporation will comply with the Davis-Bacon wage rate requirements in all future projects using federal funds. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.
View Audit 347612
Finding 529712 (2024-002)
Material Weakness 2024
Vincennes Community School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($86,004) did not agree to the underlying expenditure records ($196,436) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER Ill amounts reported on the Year 3 report ($0 and $1,684,755, respectively) did not agree to the underlying expenditure records ($1,391,963 and $4,330,649, respectively), for the period of July 1, 2022 through June 30, 2023. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Vincennes School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.
View Audit 347612
Finding 529710 (2024-001)
Significant Deficiency 2024
City of Whittier
CA
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Management’s Response: We...
Program/Cluster: CDBG – Entitlement/Special Purpose Grants Cluster Federal Financial Assistance Listing Number: 14.218 Federal Grantor: U.S. Department of Housing and Urban Development Award Year: 2023-24 Grant Award Number: B-23-MC-06-0533 Compliance Requirement: Reporting Management’s Response: We concur. Views of Responsible Officials and Corrective Action: As stated in the condition, the City has subsequently submitted the report after the due date. The City has implemented policies and procedures to ensure timely submission to the Federal Funding Accountability and Transparent Act Subaward Reporting System (FSRS). Name of Responsible Person: Community Development Department, Werner Abrego, Senior Economic Development and Housing Analyst Projected Implementation Date: Implemented.
View Audit 347601
Share Food Program, In.c
PA
Reporting § 200.510
Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely...
Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely and accurate.
View Audit 347594
Finding 529687 (2024-006)
Material Weakness 2024
City of Red Lodge
MT
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027 Name of Contact Person: Loni Hanson Corrective Action: The city appreciates the clarification regarding the required compliance certifications ...
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027 Name of Contact Person: Loni Hanson Corrective Action: The city appreciates the clarification regarding the required compliance certifications for all required entities receiving federal funds. In this case, the documentation collected by our contactors for subcontractor and supplier compliance was not available to the city at the time of audit. In the future, the city will request this documentation from our prime contractors in a more timely fashion to ensure its availability at the time of audit. The city will work with its engineering contractor to update processes to correct the identified deficiency. Proposed Completion Date: April 1, 2025.
View Audit 347593
Finding 529686 (2024-007)
Material Weakness 2024
City of Red Lodge
MT
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS ASSISTANCE LISTING No. 66.458 Name of Contact Person: Loni Hanson Corrective Action: The city appreciates the clarification regarding the required compliance certif...
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS ASSISTANCE LISTING No. 66.458 Name of Contact Person: Loni Hanson Corrective Action: The city appreciates the clarification regarding the required compliance certifications for all required entities receiving federal funds. In this case, the documentation collected by our contactors for subcontractor and supplier compliance was not available to the city at the time of audit. In the future, the city will request this documentation from our prime contractors in a more timely fashion to ensure its availability at the time of audit. The city will work with its engineering contractor to update processes to correct the identified deficiency. Proposed Completion Date: April 1, 2025.
View Audit 347593
Finding 529683 (2024-001)
Material Weakness 2024
City of Taylor, Michigan
MI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Condition: The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Planned Corrective Action: The community development manager will submit his/her payroll time records to either ...
Condition: The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Planned Corrective Action: The community development manager will submit his/her payroll time records to either the outside consultant or Chief of Staff who will review and approve accordingly before being charged to the grant. Contact person responsible for corrective action: Joan Hennessey (Outside Consultant) or Dan Bzura (Chief of Staff). Anticipated Completion Date: 3/12/2025
View Audit 347590 Questioned Costs: $1
Finding 529682 (2024-006)
Significant Deficiency 2024
City of Craig
AK
Reporting Significant Deficiency
Federal Compliance Finding Finding 2024-006 Significant Deficiency in Internal Control over Compliance, and Noncompliance - Reporting Name of Contact Person: Kimber Mikulecky, Finance Director Corrective Action Plan: Will pay close attention to reporting deadlines by marking due dates on cale...
Federal Compliance Finding Finding 2024-006 Significant Deficiency in Internal Control over Compliance, and Noncompliance - Reporting Name of Contact Person: Kimber Mikulecky, Finance Director Corrective Action Plan: Will pay close attention to reporting deadlines by marking due dates on calendars and giving the appropriate staff sufficient time to complete all necessary documentation required prior to submission. Proposed Completion Date: 2/20/2025
View Audit 347585
Finding 529681 (2024-002)
Material Weakness 2024
Better Waterworks, Inc.
LA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303
Management Response: Management acknowledges that federal grant proceeds were not posted to the designated grant revenue account and were instead recorded as water sales. However, a grant revenue account was already established for these funds, and this was an error in posting rather than a lack of...
Management Response: Management acknowledges that federal grant proceeds were not posted to the designated grant revenue account and were instead recorded as water sales. However, a grant revenue account was already established for these funds, and this was an error in posting rather than a lack of proper account setup. The grant in question has now been fully expended and closed, so there will be no further transactions related to this specific award. Corrective Action Plan: Proper Posting Procedures – Going forward, any future federal grant funds will be recorded in the designated grant revenue account to ensure proper classification. Self-Review Process – The individual responsible for accounting will implement a self-review process to verify that all grant-related transactions are correctly posted. Person Responsible for Corrective Action: Becky Pullin, CFO Northeast Louisiana Utilities Anticipated Completion Date: March 31, 2025
View Audit 347582
Princeville Development Corporation
NC
Matching / Level of Effort / Earmarking
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 ...
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2024-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Corporation's funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD
View Audit 347580
Randall University
OK
Questioned Costs Student Financial Aid
FINDING 2024-002 – R2T4 Calculation Program Name: Federal Pell Grant Program ALN and Program Expenditures: 84.063 ($487,504) Award Number: P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $1,574 Condition Found: The R2T4 was calculated correctly, but the T...
FINDING 2024-002 – R2T4 Calculation Program Name: Federal Pell Grant Program ALN and Program Expenditures: 84.063 ($487,504) Award Number: P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $1,574 Condition Found: The R2T4 was calculated correctly, but the Title IV funds were not returned timely for one of the twenty students in the compliance testing sample. Corrective Action Plan: Management agrees that the funds were not returned after the R2T4 was completed. The Interim Director of Financial Aid has submitted a request to the University’s third-party servicer to return the funds. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564 Questioned Costs: $1
Randall University
OK
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $...
FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $2,722(84.268) $1,023(84.063) Condition Found: The second financial aid disbursement was not made to one of the twenty students in our sample. The student in question was eligible to receive $1,023 of Federal Pell Grant funds, $1,732 of subsidized Federal Direct Loan funds, and $990 of unsubsidized Federal Direct Loan Funds. Corrective Action Plan: The University is on the HCM2 method for disbursing aid. The funds in question will be posted to the student’s account. The University will request the funds from the Department of Education when the next aid batch is submitted. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564 Questioned Costs: $1
Randall University
OK
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the Un...
FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the University return $3,711 of unsubsidized Federal Direct Loan funds to the lender in December 2023. The University has yet to return the funds. Corrective Action Plan: The Interim Financial Aid Director will work with the third-party administrator to return the $3,711. The student’s account and NSLDS will be updated. Procedures will be improved to ensure that funds are returned timely. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564 Questioned Costs: $1
Randall University
OK
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized...
FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized Federal Direct Loans awarded was incorrect for one of the twelve students in our sample that received Federal Direct Loans. In addition, the student was eligible for additional unsubsidized funds. Corrective Action Plan: The Interim Student Financial Aid Director has requested a repackage of aid by the third-party financial aid administrator. Procedures will be improved to ensure that credit hours are reviewed before awarding aid. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564
Finding 529660 (2024-001)
Material Weakness 2024
Randall University
OK
FINDING 2024-001 – Financial Close and Reporting Condition Found: During our audit, we noted the following: • Adjustments were necessary for accounts receivable, scholarships, deferred revenue and a prior period adjustment for net assets and assets held for sale. Corrective Action Plan: Randall...
FINDING 2024-001 – Financial Close and Reporting Condition Found: During our audit, we noted the following: • Adjustments were necessary for accounts receivable, scholarships, deferred revenue and a prior period adjustment for net assets and assets held for sale. Corrective Action Plan: Randall University will put processes in place to adjust accounts to the actual balance before the audit begins. Anticipated Completion Date: The corrective action will be completed by June 30, 2025. Contact Person: Todd Jenson, Chief Financial Officer 405-912-9475
View Audit 347564
Finding 529656 (2024-002)
Material Weakness 2024
Washington Community School District
IA
Internal Control / Segregation of Duties
A thorough review of all processes and procedures for handling of cash, investments, receipts, capital assets and computer systems will be done to come up with a better solution to segregate duties so not one person is responsible in any of the areas.
A thorough review of all processes and procedures for handling of cash, investments, receipts, capital assets and computer systems will be done to come up with a better solution to segregate duties so not one person is responsible in any of the areas.
View Audit 347554
Finding 529654 (2024-001)
Material Weakness 2024
West Memphis School District #4
AR
Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Reference 2024-001 Contact Person: Eric Foister, Superintendent Joyce Lowery, Special Education Bookkeeper will receive all signed approval for expenditures from Lynell McGruder, Director of Special Education before the expenditures are ordered. Once all items have been verified and received, Mrs....
Reference 2024-001 Contact Person: Eric Foister, Superintendent Joyce Lowery, Special Education Bookkeeper will receive all signed approval for expenditures from Lynell McGruder, Director of Special Education before the expenditures are ordered. Once all items have been verified and received, Mrs. McGruder will review and sign invoice giving approval to pay all invoices. The district will establish purchase order and payment policy procedures. Anticipated completion date: June 30, 2025.
View Audit 347548
Finding 529653 (2024-008)
Material Weakness 2024
Fallon County
MT
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; Direct Allocation, YEAR ENDED JUNE 30, 2024 Name of contact person: Fallon County Commission/Clerk and Recorder Corrective Action: Procedures will be develope...
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS; AL No. 21.027; Direct Allocation, YEAR ENDED JUNE 30, 2024 Name of contact person: Fallon County Commission/Clerk and Recorder Corrective Action: Procedures will be developed that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract or agreement for purchase of goods or services is made with any suspended or debarred party. Proposed Completion Date: Immediately
View Audit 347547
Finding 529572 (2024-003)
Material Weakness 2024
Metropolitan School District of Warren County
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2024-003 Finding Subject: Childhood Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Ralph Shrader, Superintendent Contact Phone Number and Email Address: (765) 762-3364 / rshrader@msdwarco.k12.in.us Views of Responsible Officials...
FINDING 2024-003 Finding Subject: Childhood Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Ralph Shrader, Superintendent Contact Phone Number and Email Address: (765) 762-3364 / rshrader@msdwarco.k12.in.us Views of Responsible Officials: Option 1: We concur with the finding Description of Corrective Action Plan: We will obtain quotes for any purchases that qualify under the small purchases requirement Any director responsible for corporation contracts, will be responsible for checking Sam.gov to ensure the vendor is not on the suspension and disbarment list. A secondary individual will verify the findings. In addition, the micropurchase threshold will be raised to $50,000. Anticipated Completion Date: Effective Immediately
View Audit 347535
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