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Corrective Action Plans

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Finding 524169 (2024-001)
Significant Deficiency 2024
United Way of Tucson and Southern Arizona, Inc.
AZ
Procurement, Suspension & Debarment
The Organization concurs with the finding and will implement the following: Develop additional policies and procedures that require documentation for the method of procurement and the Organization's procedures for verifying its chosen vendor Distribute policies and procedures to all applicable finan...
The Organization concurs with the finding and will implement the following: Develop additional policies and procedures that require documentation for the method of procurement and the Organization's procedures for verifying its chosen vendor Distribute policies and procedures to all applicable finance and programmatic staff Train staff on the new policies and procedures
View Audit 343343
Finding 524163 (2024-005)
Significant Deficiency 2024
Madison Commuity Unit School District #12
IL
Reporting Internal Control / Segregation of Duties
Condition: We noted that six of the quarterly expenditure reports were not filed in a timely manner. There were expenses with dates on them that should have been reported in earlier quarter reports. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ens...
Condition: We noted that six of the quarterly expenditure reports were not filed in a timely manner. There were expenses with dates on them that should have been reported in earlier quarter reports. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly reports on time in the future.
View Audit 343341
Finding 524162 (2024-007)
Significant Deficiency 2024
Madison Commuity Unit School District #12
IL
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and th...
Condition: It was noted that there was an inconsistency when comparing the general ledger to what was reported on the expenditure reports. Recommendation: We recommend that steps are taken, including oversight by a second employee, to reconcile the general ledger to the expenditure reports, and the expenditure reports against the budget items before submitting. Management Response: The District will add a verification process to reconcile the general ledger to the budget and expenditure reports before submitting.
View Audit 343341
Finding 524161 (2024-006)
Significant Deficiency 2024
Madison Commuity Unit School District #12
IL
Equipment & Real Property Management Procurement, Suspension & Debarment
Condition: Equipment records were not maintained for items purchased with federal funds. Recommendation: We will provide the ISBE equipment log guidelines and recommend that the District begins the process of maintaining a log going forward for all equipment purchased with federal funding. We also ...
Condition: Equipment records were not maintained for items purchased with federal funds. Recommendation: We will provide the ISBE equipment log guidelines and recommend that the District begins the process of maintaining a log going forward for all equipment purchased with federal funding. We also recommend the District obtains a grant equipment spending policy. Management Response: Management agrees to take the necessary steps to ensure compliance requirements are met and will discuss implementing an inventory record-keeping process.
View Audit 343341
Finding 524160 (2024-004)
Significant Deficiency 2024
Madison Commuity Unit School District #12
IL
Reporting
Condition: The District claimed expenses early on the 6/30/24 expenditure report that should have been reported as outstanding obligations. Recommendation: We recommend adding a verification process to reconcile the general ledger totals using the check dates to the ISBE expenditure reports before...
Condition: The District claimed expenses early on the 6/30/24 expenditure report that should have been reported as outstanding obligations. Recommendation: We recommend adding a verification process to reconcile the general ledger totals using the check dates to the ISBE expenditure reports before submitting. Management Response: The District will add a verification process to reconcile the general ledger totals using the check dates to the expenditure reports before submitting.
View Audit 343341
Finding 524159 (2024-006)
Significant Deficiency 2024
City of Santa Fe
NM
Subrecipient Monitoring
Auditor recommendation: We recommend the City strengthen policies and procedures to ensure program directors are following procedures and documenting review and approval as part of monitoring of subrecipients, and that subawards reported on the SEFA are verified against the characteristics of the ag...
Auditor recommendation: We recommend the City strengthen policies and procedures to ensure program directors are following procedures and documenting review and approval as part of monitoring of subrecipients, and that subawards reported on the SEFA are verified against the characteristics of the agreement and the relationship with the other entity. Views of Responsible Officials and Planned Corrective Action: The City agrees with this finding. Vacancies in key positions resulted in a lack of robust oversight of subrecipient monitoring during FY24. These key positions have now been filled. The Accounting Officer, Grants Manager and Accounting Financial Analyst positions in the Finance Department have been filled with qualified people who have extensive grant management experience, and the Grants Division is now fully staffed. More robust staffing is allowing Finance to work more closely with federal grant program managers throughout City government. During the second half of FY24 the Finance team worked with our accounting consulting firm to develop and deploy Uniform Guidance training to over 50 employees City-wide. The AGA Recipient checklist for determining if the entity receiving funds has a contractor or subrecipient relationship was discussed and provided during this training and some City departments are now using it as part of the process to develop agreements that use federal funds. The Finance Director’s review of proposed agreements now includes an evaluation of the reasonableness of the subrecipient or contractor determination prior to the Finance Director signing the agreement. In CY25 the Finance team will work to develop additional procedures to ensure that subawards reported on the SEFA are verified against the characteristics of the agreement and the relationship with the other entity. Additionally, the Finance Director, the Accounting Officer, and the Grants team will work to strengthen policies and procedures and deploy training to ensure program managers understand subrecipient monitoring procedures, including documenting review and approval as part of monitoring of subrecipients. The City plans to provide additional Uniform Guidance training for staff in CY25 which will include subrecipient monitoring requirements. Responsible Official: Emily Oster, Finance Director, Matthew Bonifer, Accounting Officer, Erika Lujan, Grants Manager Timeline and Estimated Completion Date: June 30, 2025
View Audit 343340
Finding 524152 (2024-005)
Material Weakness 2024
City of Santa Fe
NM
Equipment & Real Property Management § 200.303 § 200.313
Auditor recommendation: The auditor recommends the City enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory should be trained to ensure understanding of ...
Auditor recommendation: The auditor recommends the City enhance the design of its control activities and create a tool to assist in tracking and maintaining equipment purchased with federal funds. Additionally, the employees responsible for the inventory should be trained to ensure understanding of the Uniform Guidance requirements relevant to equipment and real property management. Periodic review should also be designed to evaluate compliance with relevant requirements. Views of Responsible Officials and Planned Correc􀀁ve Ac􀀁on: The City agrees with this finding. During FY24 the Airport Manager hired a Heavy Equipment Mechanic. This posi􀀁on is responsible for tracking, maintaining, and repairing Airport equipment. Logbooks are now being kept for all equipment. In CY25 the Finance Director, the Accoun􀀁ng Officer, and the Grants team will work with the Airport team to improve internal controls over equipment purchased with federal funds. Policies and procedures will be developed to ensure that an accurate physical inventory that contains the informa􀀁on required by the Uniform Guidance is conducted at year-end. The City is in the process of contrac􀀁ng with a vendor to assist the Airport with federal compliance and provide training for Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include helping with developing and documen􀀁ng policies and standard opera􀀁ng procedures related to equipment management. Tools will be developed to facilitate tracking and maintaining equipment purchased with federal funds. Addi􀀁onally, the Airport Department plans to create a Grant Accountant posi􀀁on which will be responsible for reconciling grant expenditures monthly. The Grant Accountant will also work with the Airport Heavy Equipment Mechanic to ensure that the inventory lis􀀁ng includes the funding source used for the purchase (i.e. federal or non-federal). In CY25 the City plans to provide Uniform Guidance to staff which will include capital assets and equipment informa􀀁on, and the specific requirements for the year-end inventory. Responsible Official: Emily Oster, Finance Director, James Harris, Airport Manager, Airport Heavy Equipment Mechanic, Matthew Bonifer, Accounting Officer, Erika Lujan, Grants Manager Timeline and Es􀀁mated Comple􀀁on Date: June 30, 2025
View Audit 343340
Finding 524151 (2024-004)
Significant Deficiency 2024
City of Santa Fe
NM
Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.430
Auditor recommendation: The auditor recommends that the City implement a final review for potential duplicated costs prior to approving reimbursement requests, and adjust the general ledger for any such items noted. Views of Responsible Officials and Planned Correc􀀁ve Ac􀀁on: The City agrees with this...
Auditor recommendation: The auditor recommends that the City implement a final review for potential duplicated costs prior to approving reimbursement requests, and adjust the general ledger for any such items noted. Views of Responsible Officials and Planned Correc􀀁ve Ac􀀁on: The City agrees with this finding. A reimbursement request was submi􀀂ed 3/18/24 in the amount of $634,532.45. It was later iden􀀁fied that the reimbursement request included duplicate payroll expenditures in the amount of $2,694. One of the duplicated items, totaling $1,115, was iden􀀁fied through internal review within the City of Santa Fe a􀀃er the reimbursement request was submi􀀂ed. A credit memo has been processed in the FAA’s Delphi system and the City has repaid the $1,115 amount that was duplicated. The other item, totaling $1,579, was iden􀀁fied through the external audit. The City will process an addi􀀁onal credit memo and repay the $1,579 amount promptly. The Finance Director, the Accoun􀀁ng Officer, and the Grants team are working with the Airport team to strengthen policies and procedures and ensure a full review of the general ledger for the federal program to ensure no duplicate costs are charged prior to reimbursement requests being submi􀀂ed. A secondary review by the Finance Department of all Airport requests for reimbursement is now occurring prior to submission to FAA. In addi􀀁on, we have started using employee pay advices as addi􀀁onal suppor􀀁ng documenta􀀁on for reimbursement requests. In the past excel spreadsheets were used as suppor􀀁ng documenta􀀁on, and the Finance Department review some􀀁mes happened a􀀃er the reimbursement request was submi􀀂ed. Vacancies in key posi􀀁ons resulted in a lack of robust review of reimbursement requests prior to submission. These key posi􀀁ons have now been filled. The City now has an Airport Manager with substan􀀁al experience managing municipal airports and overseeing federal funding for airports. The Accoun􀀁ng Officer, Grants Manager and Accoun􀀁ng Financial Analyst posi􀀁ons in the Finance Department have been filled, and the Grants Division is now fully staffed. More robust staffing is allowing Finance to work more closely with the Airport team. One of the primary du􀀁es of the new Accoun􀀁ng Financial Analyst in the Grants Division is to support the administra􀀁on of Airport grants. The City is in the process of contrac􀀁ng with a vendor to assist the Airport with federal compliance and provide training for Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include helping with developing and documen􀀁ng policies and standard opera􀀁ng procedures for requests for reimbursement. Addi􀀁onally, the Airport Department plans to create a Grant Accountant posi􀀁on which will be responsible for reconciling grant expenditures monthly and processing reimbursement requests quarterly. The Finance Department will con􀀁nue to perform a secondary review of Airport requests for reimbursement prior to submission to FAA. In CY25 the City plans to provide Uniform Guidance training for staff which will include internal controls related to ac􀀁vi􀀁es allowed and allowable costs. Responsible Official: Emily Oster, Finance Director, James Harris, Airport Manager, Matthew Bonifer, Accounting Officer, Erika Lujan, Grants Manager Timeline and Es􀀁mated Comple􀀁on Date: June 30, 2025
View Audit 343340 Questioned Costs: $1
Finding 524150 (2024-003)
Significant Deficiency 2024
City of Santa Fe
NM
Cash Management Reporting Significant Deficiency § 200.302 § 200.303
Auditor recommendation: We recommend that the City establish policies and procedures for requesting reimbursement of grant expenditures on a monthly basis, including reconciliation of the expenditures and reimbursements under each grant. Views of Responsible Officials and Planned Correc􀀁ve Ac􀀁on: The ...
Auditor recommendation: We recommend that the City establish policies and procedures for requesting reimbursement of grant expenditures on a monthly basis, including reconciliation of the expenditures and reimbursements under each grant. Views of Responsible Officials and Planned Correc􀀁ve Ac􀀁on: The City agrees with this finding. Vacancies in key posi􀀁ons including the Airport Manager and the Transit Director of Administra􀀁on meant that there was not sufficient exper􀀁se in the program areas to ensure that reimbursement requests were prepared and submi􀀂ed 􀀁mely. These key posi􀀁ons have now been filled. The City now has an Airport Manager with substan􀀁al experience managing municipal airports and overseeing federal funding for airports. The City also hired a Transit Director of Administra􀀁on with extensive federal and state grant management experience, and exper􀀁se in Transit programs. The Accoun􀀁ng Officer, Grants Manager and Accoun􀀁ng Financial Analyst posi􀀁ons in the Finance Department have been filled, and the Grants Division is now fully staffed. More robust staffing is allowing Finance to perform more oversight in addi􀀁on to working more closely with Transit and Airport program staff. Filling these key posi􀀁ons and retaining qualified staff is essen􀀁al to establishing a process for 􀀁mely requests for reimbursement, and reconcilia􀀁on of expenditures and reimbursement under each grant. The Transit Division is working with a contractor provided by the FTA on establishing policies and procedures to ensure compliance with federal grant requirements. This contractor is also providing training and technical assistance to the Transit program. The scope of this work includes ensuring requests for reimbursement of grant expenditures are submi􀀂ed 􀀁mely, and reconcilia􀀁ons of grant expenditures and reimbursements are completed 􀀁mely and accurately. The Airport Department is in the process of contrac􀀁ng with a vendor to assist with federal compliance and provide training for Airport staff on relevant Uniform Guidance requirements. The vendor’s scope of work will include helping with developing and documen􀀁ng policies and standard opera􀀁ng procedures for requests for reimbursement, and reconcilia􀀁on of expenditures and reimbursements. Addi􀀁onally, the Airport Department plans to create a Grant Accountant posi􀀁on which will be responsible for reconciling grant expenditures monthly and processing reimbursement requests quarterly. In CY25 the City plans to provide Uniform Guidance training for staff which will include internal controls related to cash management. Responsible Official:Emily Oster, Finance Director, James Harris, Airport Manager, Airport Heavy Equipment Mechanic, Gabrielle Chavez, Transit Director of Administration, Matthew Bonifer, Accounting Officer, Erika Lujan, Grants Manager Timeline and Es􀀁mated Comple􀀁on Date: June 30, 2025
View Audit 343340
Finding 524147 (2024-002)
Significant Deficiency 2024
Crosspoint Human Services
IL
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.77
MENT OF HEALTH AND HUMAN SERVICES 2024-002 Period of Performance Block Grants for Community Mental Health Services – ALN 93.958 Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Recommendation: We recommend the organization enhan...
MENT OF HEALTH AND HUMAN SERVICES 2024-002 Period of Performance Block Grants for Community Mental Health Services – ALN 93.958 Condition: Expenses incurred in fiscal year 2023 were included as expenses to the federal program in fiscal year 2024. Recommendation: We recommend the organization enhance its internal controls to ensure expenses for the correct grant period are charged to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enhance its internal controls to ensure expenses for the correct grant are charged to the federal program properly. Name of the contact person responsible for corrective action: Michelle Glines, Chief Financial Officer Planned completion date for corrective action plan: 6/30/2025
View Audit 343339 Questioned Costs: $1
Friends of the North Country, Inc.
NY
Name of auditee: Friends of the North Country, Inc. TIN: 14-1626314 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: March 31, 2024 CAP prepared by: Crystal Narducci Executive Director (518) 293-5045 Current Finding on the Schedule of Findings and Questioned Costs and Recommendati...
Name of auditee: Friends of the North Country, Inc. TIN: 14-1626314 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: March 31, 2024 CAP prepared by: Crystal Narducci Executive Director (518) 293-5045 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2024-001 (a) Comments on the findings and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management has certified and submitted the Form SF-SAC to the Federal Audit Clearinghouse for the year ended March 31, 2023 on September 17, 2024. Management is now aware of the submission procedures and will make timely submissions for future audits to ensure the deadline is met.
View Audit 343328
Finding 524114 (2024-001)
Significant Deficiency 2024
City of Chico
CA
Procurement, Suspension & Debarment
Currently, City of Chico has language in its Purchasing Manual and purchasing procedures requiring a check through SAM.gov of any vendors entering into contract that are federally funded for Suspension and Disbarment. While this process is outlined and required, there has until recently been no docu...
Currently, City of Chico has language in its Purchasing Manual and purchasing procedures requiring a check through SAM.gov of any vendors entering into contract that are federally funded for Suspension and Disbarment. While this process is outlined and required, there has until recently been no documentation of the inquiry. The City has implemented the requirement to include language in all federally funded contracts that the vendor will abide by the Suspension and Disbarment rules, as well as those departments processing new agreements will be required to attest to checking SAM.gov for that vendor.
View Audit 343322
Finding 524108 (2024-005)
Significant Deficiency 2024
Natrona County, Wyoming
WY
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring
Over the past year, CAPNC has continued to make significant improvements to its fiscal practices, particularly in navigating the software conversion from an archaic, unsupported system to Sage Intacct. This new software has modernized and deployed the levels of internal controls that were previously...
Over the past year, CAPNC has continued to make significant improvements to its fiscal practices, particularly in navigating the software conversion from an archaic, unsupported system to Sage Intacct. This new software has modernized and deployed the levels of internal controls that were previously missing due to inadequate fiscal personnel oversight and technical capability. Current staff have been trained under Sage Intacct and Wipfli consultants to properly track accounts payable (A/P), accounts receivable (A/R), payroll, and grant management, ensuring data integrity and compliance. Resulting journal entries are in place to bring system in alignment and current as of July 2024, alleviating any further discrepancies related to past staff and old software. The old system will be archived as required under retention. To further stabilize and formalize these improvements, a Certified Public Accountant will be added as a consulting CFO. This role supports the ongoing development of fiscal operations. Additionally, it is recognized that the payroll vendor, ADP, was initially slow to address issues with uploaded data when notified by CAPNC, responded officially after CAPNC alerted repeatedly that it had now elevated to an audit issue. This issue has since been remedied. Staff have shown marked improvement over previous legacy staff in documentation, accountability, and monitoring. Payroll services in general are able to provide real-time features and accountability for time, resulting in more accurate, reliable, and allocable time recording. Payroll records are reviewed, and time studies are performed for all staff to ensure the allocation methodology is appropriate, consistent, and aligned with staff performance. Wipfli Consulting is providing technical assistance over an additional contract period to update policies and procedures for the fiscal area, in accordance with Uniform Guidance, and allow for advance reporting, as well as provide CPA support. The curriculum includes comprehensive training for all administrative leadership staff, covering fiscal oversight, grants management, and compliance. Allocations are regularly reviewed by the leadership team to ensure appropriate methodology and consistency with grant expectations and regulations. Board members have access to the accounting software through a Board portal for further oversight, enhancing transparency and accountability. Review of finance in conducted monthly by Board of Director’s Finance Committee.
View Audit 343312
Finding 524106 (2024-004)
Material Weakness 2024
Natrona County, Wyoming
WY
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.400
Over the past year, CAPNC has continued to make significant improvements to its fiscal practices, particularly in navigating the software conversion from an archaic, unsupported system to Sage Intacct. This new software has modernized and deployed the levels of internal controls that were previously...
Over the past year, CAPNC has continued to make significant improvements to its fiscal practices, particularly in navigating the software conversion from an archaic, unsupported system to Sage Intacct. This new software has modernized and deployed the levels of internal controls that were previously missing due to inadequate fiscal personnel oversight and technical capability. Current staff have been trained under Sage Intacct and Wipfli consultants to properly track accounts payable (A/P), accounts receivable (A/R), payroll, and grant management, ensuring data integrity and compliance. Resulting journal entries are in place to bring system in alignment and current as of July 2024, alleviating any further discrepancies related to past staff and old software. The old system will be archived as required under retention. To further stabilize and formalize these improvements, a Certified Public Accountant will be added as a consulting CFO. This role supports the ongoing development of fiscal operations. Additionally, it is recognized that the payroll vendor, ADP, was initially slow to address issues with uploaded data when notified by CAPNC, responded officially after CAPNC alerted repeatedly that it had now elevated to an audit issue. This issue has since been remedied. Staff have shown marked improvement over previous legacy staff in documentation, accountability, and monitoring. Payroll services in general are able to provide real-time features and accountability for time, resulting in more accurate, reliable, and allocable time recording. Payroll records are reviewed, and time studies are performed for all staff to ensure the allocation methodology is appropriate, consistent, and aligned with staff performance. Wipfli Consulting is providing technical assistance over an additional contract period to update policies and procedures for the fiscal area, in accordance with Uniform Guidance, and allow for advance reporting, as well as provide CPA support. The curriculum includes comprehensive training for all administrative leadership staff, covering fiscal oversight, grants management, and compliance. Allocations are regularly reviewed by the leadership team to ensure appropriate methodology and consistency with grant expectations and regulations. Board members have access to the accounting software through a Board portal for further oversight, enhancing transparency and accountability. Review of finance in conducted monthly by Board of Director’s Finance Committee.
View Audit 343312 Questioned Costs: $1
Solano Economic Devco Corporation
CA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
The Solano EDC, as a sub-contractor to Solano County, received funding from the Coronavirus State and Local Fiscal Recovery Fund program. This audit recommends in Finding 2024-001 Procurement Policy (Uniform Guidance Compliance) that the Solano EDC update our manual for compliance with the Uniform G...
The Solano EDC, as a sub-contractor to Solano County, received funding from the Coronavirus State and Local Fiscal Recovery Fund program. This audit recommends in Finding 2024-001 Procurement Policy (Uniform Guidance Compliance) that the Solano EDC update our manual for compliance with the Uniform Guidelines. The Solano EDC followed the procurement policies of Solano County in implementing the Revolving Loan Fund program funded with these federal funds. However, the Solano EDC will review the Uniform Guidance procurement requirements and update our procedures for compliance with the Uniform Guidance. This will be completed in the 2024-2025 Fiscal year.
View Audit 343307
Birminghamgreen Adult Disability Services, Inc.
VA
HUD Housing Programs Reporting
Management needs to ensure that they receive visual verification that the submission has been finalized.
Management needs to ensure that they receive visual verification that the submission has been finalized.
View Audit 343299
Finding 524101 (2024-001)
Significant Deficiency 2024
Birminghamgreen Adult Disability Services, Inc.
VA
HUD Housing Programs
Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities.
Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities.
View Audit 343299
Finding 524100 (2024-001)
Significant Deficiency 2024
Birmingham Green Assisted Living, Inc.
VA
Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities.
Management needs to ensure accounting transactions affecting related parties are communicated in a timely manner to ensure accuracy and agreement between the entities.
View Audit 343297
Finding 524095 (2024-002)
Significant Deficiency 2024
Children and Adults with Attention Deficit/hyperactivity Disorder
MD
Procurement, Suspension & Debarment
View of Responsible Officials: CHADD is using a new platform to gather procurement documents and implementing new procedures to ensure management follows CHADD’s procurement policy before any disbursements are made.
View of Responsible Officials: CHADD is using a new platform to gather procurement documents and implementing new procedures to ensure management follows CHADD’s procurement policy before any disbursements are made.
View Audit 343270
Finding 524094 (2024-001)
Significant Deficiency 2024
Children and Adults with Attention Deficit/hyperactivity Disorder
MD
Allowable Costs / Cost Principles Reporting § 200.430
View of Responsible Officials: We have implemented a new payroll recording feature that captures all staff time including overtime.
View of Responsible Officials: We have implemented a new payroll recording feature that captures all staff time including overtime.
View Audit 343270
Warren Wilson College
NC
Student Financial Aid Subrecipient Monitoring Reporting
Corrective Action Plan from College: This is submitted to Derrick Everhart, Director of Financial Aid, by the College Registrar Brooke Millsaps. In order to correct the need to have a monitoring mechanism in place, the College has taken the following actions: ● Warren Wilson College convened a group...
Corrective Action Plan from College: This is submitted to Derrick Everhart, Director of Financial Aid, by the College Registrar Brooke Millsaps. In order to correct the need to have a monitoring mechanism in place, the College has taken the following actions: ● Warren Wilson College convened a group of stakeholders to review our exit and withdrawal procedures. This group included representatives from the following offices: Financial Aid, Registrar, tudent Accounts, Student Engagement, Office of the Provost. ● The group revised our procedures when a student indicates they want to leave the College. These revised procedures include the following: 1. Developed a specific chart to determine the classification of the student, the time of year of the action, and the circumstances of the action: See Corrective Action Plan for chart / table. 2. Removed a student's ability to complete the exit form once classes started in order to prevent an erroneous student exit 3. Implemented an Administrative Exit - census verification process . This allows the college the opportunity to verify through roster verification, work participation, and residential status if a student should be administratively exited. 4. As a result of this revised institutional procedure, the Office of the Registrar reviewed and revised its procedures regarding exits and withdrawals to ensure that we are documenting accurate information in the appropriate locations within Jenzabar. This will ensure that when we report data to the National Student Clearinghouse, the associated exits and withdrawal dates are in alignment. Management Response : The Director of Financial Aid concurs with this finding and noted while the College was out of compliance with the reporting timeframe, the College did make a substantial effort to complete the requirements and follow up with NSLDS and NSC to correct the students enrollment. Contact College personnel for corrective action. Derrick Everhart, Director of Financial Aid deverhart@warren-wilson.edu Brooke Milsaps, College Registrar bmillsaps@warren-wilson.edu
View Audit 343264
Finding 524089 (2024-002)
Material Weakness 2024
Sagebrush Steppe Land Trust
ID
We were aware of the need to reflect grant funds that went directly to others in our internal financial records but missed one grant in 2024. These grants were appropriately monitored and tracked for compliance and other matters. We plan to now include all funds where we are the recipient (includi...
We were aware of the need to reflect grant funds that went directly to others in our internal financial records but missed one grant in 2024. These grants were appropriately monitored and tracked for compliance and other matters. We plan to now include all funds where we are the recipient (including on-behalf or in-kind) as appropriate in our revenues and reflect any related expenditures. We will also identify all federal awards and include in our SEFA on an annual basis.
View Audit 343248
Finding 524088 (2024-001)
Material Weakness 2024
Sagebrush Steppe Land Trust
ID
Procurement, Suspension & Debarment
We were aware of the need to reflect grant funds that went directly to others in our internal financial records but missed one of the two that were donated. We also missed one pledge receivable. The grants were appropriately monitored and tracked for compliance and other matters. We plan to now i...
We were aware of the need to reflect grant funds that went directly to others in our internal financial records but missed one of the two that were donated. We also missed one pledge receivable. The grants were appropriately monitored and tracked for compliance and other matters. We plan to now include all funds where we are the recipient (including on-behalf or in-kind and pledges) as appropriate in our revenues and reflect any related receivable and expenditures. We will also identify all federal awards and include in our SEFA on an annual basis.
View Audit 343248
Finding 524086 (2024-002)
Significant Deficiency 2024
City of Newton
NC
Significant Deficiency Internal Control / Segregation of Duties
Name of Contact Person: Kimberley Robinson, Finance Director Corrective Action/Management’s Response: In January 2024 the City of Newton implemented the following corrective action plan in response to finding 2023-001; however, during the audit process for FY24 timesheets were reviewed that were pri...
Name of Contact Person: Kimberley Robinson, Finance Director Corrective Action/Management’s Response: In January 2024 the City of Newton implemented the following corrective action plan in response to finding 2023-001; however, during the audit process for FY24 timesheets were reviewed that were prior to this implementation date. The City of Newton makes every effort to ensure that timesheets are submitted, signed, reviewed, and entered in the payroll system accurately and efficiently. Once timesheets are approved by supervisors they are sent to HR for processing. If at any time during this process the HR staff member entering the information is aware of missing approval or other information on the timesheet, they will verify the data with the supervisor and sign off on the timesheet in an effort to not delay the weekly timesheet processing. This will be notated on the timesheet for documentation purposes. Proposed Completion Date: Immediate and ongoing
View Audit 343240
Finding 524060 (2024-004)
Material Weakness 2024
Wyalusing Area School District
PA
Reporting
Reconciliation of Cash Year ended June 30, 2024 Auditor’s Recommendation: The District should continue to perform reconciliations similar to that instituted in March 2024. In addition, investment accounts should be including the monthly reconciliation process so that activity within these accounts...
Reconciliation of Cash Year ended June 30, 2024 Auditor’s Recommendation: The District should continue to perform reconciliations similar to that instituted in March 2024. In addition, investment accounts should be including the monthly reconciliation process so that activity within these accounts is properly reported in a timely manner. School District’s Response: The Business Manager, Stephanie Heller, has established a reconciliation schedule which requires reconciliations to be completed by the end of the following month and will continue with processes put in place in March 2024 for all accounts.
View Audit 343231
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