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Corrective Action Plans

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Cloville Homes, Inc.
MD
Reporting Internal Control / Segregation of Duties
Auditee has made an additional deposit of $111 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
Auditee has made an additional deposit of $111 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
View Audit 341473
Greater Hamilton Homes, Inc.
MD
Reporting Internal Control / Segregation of Duties
Auditee has made an additional deposit of $351 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
Auditee has made an additional deposit of $351 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
View Audit 341472
Hamilton Park Homes, Inc.
MD
Reporting Internal Control / Segregation of Duties
Auditee has made an additional deposit of $266 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
Auditee has made an additional deposit of $266 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
View Audit 341471
Plymouth Homes, Inc.
MD
Reporting Internal Control / Segregation of Duties
Auditee has made an additional deposit of $365 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
Auditee has made an additional deposit of $365 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.
View Audit 341470
Finding 522219 (2024-001)
Significant Deficiency 2024
Northwest Power & Conservation Council
OR
Questioned Costs Reporting
The Council’s managing officials accept and concur with the audit finding that two of the quarterly interim cost reports required by the RTF Grant for 2020-2024 were not submitted within 30 days after the end of the reporting period as required by the grant. We appreciate the auditor’s recommendati...
The Council’s managing officials accept and concur with the audit finding that two of the quarterly interim cost reports required by the RTF Grant for 2020-2024 were not submitted within 30 days after the end of the reporting period as required by the grant. We appreciate the auditor’s recommendation that the Council work to establish an internal tracking system to track reporting deadlines and the submission of required reports in accordance with the grant. We acknowledge the lack of an internal tracking system is a significant internal control deficiency requiring immediate correction. We will develop an internal tracking system for the RTF grant and implement the tracking system to track reporting deadlines and the submission of required reports no later than March 14, 2025 Starting with the quarter ending March 31, 2025, the filing of any quarterly reports due to Bonneville under the current RTF grant agreement will be tracked via this new system which will be developed and implemented by the Accounting Manager in consultation with the RTF Manager. The tracking system will be overseen by the Administrative Division Director and the Executive Director of the Council who will review the system each month to ensure the requirements of the RTF grant are being met.
View Audit 341456 Questioned Costs: $1
Finding 522218 (2024-006)
Significant Deficiency 2024
Lee County
NC
Cash Management Eligibility Reporting
Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004 Inaccurate Resources Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Finding 2024-005 Inadequate Request for Information Name of contact person: S...
Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004 Inaccurate Resources Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Finding 2024-005 Inadequate Request for Information Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/09/2024 and 10/17/2024 Finding 2024-006 Untimely Review of SSI Terminations Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Section III - Federal Award Findings and Questioned Costs (continued) Training has been conducted on the Inaccurate Resource topic with staff specifically concerning the finding areas and ensuring all verified resources are appropriately updated in the NC FAST evidence. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. Training has been conducted on the Inadequate Request for Information topic with staff specifically concerning the finding areas and ensuring all required requests for information are sent via 5097/20020 where applicable. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. Training has been conducted on the Untimely Review of SSI Terminations topic with staff specifically concerning the finding areas and ensuring all timeframes are adhered to when processing actions. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. 170
View Audit 341449
Finding 522217 (2024-005)
Significant Deficiency 2024
Lee County
NC
Eligibility Reporting Significant Deficiency
Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004 Inaccurate Resources Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Finding 2024-005 Inadequate Request for Information Name of contact person: S...
Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004 Inaccurate Resources Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Finding 2024-005 Inadequate Request for Information Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/09/2024 and 10/17/2024 Finding 2024-006 Untimely Review of SSI Terminations Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Section III - Federal Award Findings and Questioned Costs (continued) Training has been conducted on the Inaccurate Resource topic with staff specifically concerning the finding areas and ensuring all verified resources are appropriately updated in the NC FAST evidence. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. Training has been conducted on the Inadequate Request for Information topic with staff specifically concerning the finding areas and ensuring all required requests for information are sent via 5097/20020 where applicable. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. Training has been conducted on the Untimely Review of SSI Terminations topic with staff specifically concerning the finding areas and ensuring all timeframes are adhered to when processing actions. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. 170
View Audit 341449
Finding 522216 (2024-004)
Significant Deficiency 2024
Lee County
NC
Eligibility Significant Deficiency
Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004 Inaccurate Resources Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Finding 2024-005 Inadequate Request for Information Name of contact person: S...
Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004 Inaccurate Resources Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Finding 2024-005 Inadequate Request for Information Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/09/2024 and 10/17/2024 Finding 2024-006 Untimely Review of SSI Terminations Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/17/2024 Section III - Federal Award Findings and Questioned Costs (continued) Training has been conducted on the Inaccurate Resource topic with staff specifically concerning the finding areas and ensuring all verified resources are appropriately updated in the NC FAST evidence. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. Training has been conducted on the Inadequate Request for Information topic with staff specifically concerning the finding areas and ensuring all required requests for information are sent via 5097/20020 where applicable. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. Training has been conducted on the Untimely Review of SSI Terminations topic with staff specifically concerning the finding areas and ensuring all timeframes are adhered to when processing actions. Second party reviews will be enhanced to ensure those conducting the review ensure that proper procedures are being followed with regard to these policies. 170
View Audit 341449
Finding 522215 (2024-003)
Significant Deficiency 2024
Lee County
NC
Subrecipient Monitoring Eligibility Reporting
Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Acti...
Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/9/2024 6/30/2025 Section III - Federal Award Findings and Questioned Costs Training has been conducted on the Inaccurate Information Entry topic with staff specifically concerning the finding areas and ensuring all verified information is appropriately updated in the NC FAST evidence. Second party reviews will be enhanced to ensure those conducting the review verify that proper procedures are being followed with regard to these policies. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings 6/30/2025 Candace Iceman, Finance Director Budget amendments will be prepared to properly account for lease and subscription principal payments and required reporting. In addition, the budget will be closely monitored going forward to ensure budget availability. Candace Iceman, Finance Director A full review of the existing lease and subscription agreements will be done to ensure accurate data is being tracked and terminations are being removed from all reporting schedules in a timely manner. Additionally, any existing agreements that have a change of terms will be terminated instead of modified to provide accurate and transparent information. Reviews of these documents will be conducted quarterly to make timely adjustments and corrections. 169
View Audit 341449
Finding 522211 (2024-001)
Significant Deficiency 2024
Town of Canton, Connecticut
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
FINDING 2024-001 – SIGNIFICANT DEFICIENCY - REPORTING – INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30 days of the close of the reporting period. During the year, the Town did not have adequate controls in pl...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY - REPORTING – INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30 days of the close of the reporting period. During the year, the Town did not have adequate controls in place to submit the annual Project and Expenditure report within 30 days after the close of the reporting period. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure that the Project and Expenditure report is filed timely and accurately. Name of Contact Person: Nathan Amos, Finance Officer & Treasurer, 860-693-7852. Projected Completion Date: December 31, 2024.
View Audit 341434
Finding 522209 (2024-001)
Significant Deficiency 2024
Suncoast Workforce Board, Inc.
FL
Internal Control / Segregation of Duties
2024-01 - Information on the Federal Program: ALN 93.558 - Temporary Assistance for Needy Families - WTS 23/24 - Compliance Requirement: Activities Allowed - Control Finding: Improperly Approved Disbursements This finding recommends the Organization follow the disbursement guideline for second check...
2024-01 - Information on the Federal Program: ALN 93.558 - Temporary Assistance for Needy Families - WTS 23/24 - Compliance Requirement: Activities Allowed - Control Finding: Improperly Approved Disbursements This finding recommends the Organization follow the disbursement guideline for second check signature for disbursements $10,000 or more. The organization will manually review disbursements of $10,000 or more before they go out for a second signature. In addition, the organization reviewed check registers for program year 2023 - 2024 and program year 2024-2025 as of December 2024 and verified disbursements $10,000 or more were supported with two signatures. There were no additional discrepancies found.
View Audit 341423
Finding 522208 (2024-001)
Significant Deficiency 2024
Hibiscus Childrens Center, Inc.
FL
Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Staff at Hibiscus Children's Center are required to complete training curriculums on an annual basis. All Full-Time staff that work directly with children, supervisors and directors must complete a minimum of 40 hours of training annually. All Part-Time staff that work directly with children must ...
Staff at Hibiscus Children's Center are required to complete training curriculums on an annual basis. All Full-Time staff that work directly with children, supervisors and directors must complete a minimum of 40 hours of training annually. All Part-Time staff that work directly with children must complete a minimum of 20 hours of training annually. Program Directors and Supervisors are responsible to monitor their staff to ensure that they successfully complete their annual training requirements. The Program Directors will compile information for each of their staff that identifies the required training, and the dates that they successfully completed each training session. The Program Directors will be responsible for collecting the training certificates and submitting them to Human Resources so they can be placed in the individual personnel files. To better manage the completion and tracking of the required trainings, staff will be required to complete their designated training requirements during the period of July 1 to December 31st. This will allow for the trainings to be logged in time for our annual re-licensing and audits. If the staff do not meet the required training hours, and/or do not meet the required time frame, the Program Directors will take necessary action to ensure compliance and appropriate disciplinary measures.
View Audit 341419
Finding 522207 (2024-006)
Material Weakness 2024
George Junior Republic in Pennsylvania
PA
Student Financial Aid Material Weakness Reporting § 200.502 § 200.510
Corrective Action: - The Organization will issue new letters of confirmation requests to all counties under contract that are to be sent to the audit firm and the Chief Financial Officer of the Organization, who is the responsible party. - The Organization has established policies and procedures to ...
Corrective Action: - The Organization will issue new letters of confirmation requests to all counties under contract that are to be sent to the audit firm and the Chief Financial Officer of the Organization, who is the responsible party. - The Organization has established policies and procedures to understand and ensure compliance with the Organization’s contractual obligations.- The Organization has implemented procedures to determine the source of funding received through various county contracts. - The Organization has implemented review procedures to ensure the Schedule is complete, accurate, and prepared in accordance with the requirements set forth within 2 CFR 200.510(a).
View Audit 341411
Finding 522203 (2024-003)
Material Weakness 2024
Endless Mountains Transportation Authority
PA
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please...
Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please see corrective action plan for Finding 2024-002 below. Finding 2024-002 Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for better opportunity to segregate duties. Procedures including Executive Director approval of check registers prior to the disbursement of any funds and the contracted third-party CFO initiating funds transfers to the disbursement account (that require Executive Director approval for the funds to truly transfer) have already been put in place. EMTA is dedicated to continual evaluation of its processes and resources to segregate duties to the greatest extent possible. EMTA will continue to review staff responsibilities and analyze where segregation of duties can be established and maintained. Mark Hamilton, Executive Director
View Audit 341409
Finding 522192 (2024-003)
Material Weakness 2024
Independent School District No. 286
MN
Equipment & Real Property Management § 200.313
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-003 Material Weakness in Internal Control Over Compliance and Materi...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-003 Material Weakness in Internal Control Over Compliance and Material Noncompliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR § 200.313 requires the District to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal ALN), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. A physical inventory of the property must be taken and the results reconciled with the property records at least every two years. During our audit, we noted that the District did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally funded fixed assets and maintain the required records as noted above to assure compliance with federal equipment and real property management requirements. The District does not have a process or procedure in place for a physical inventory of property acquired with federal funds. Two fixed assets purchased with federal awards were not maintained in accordance with federal equipment and real property management requirements. Corrective Action Plan Actions Planned – The District plans to review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management requirements for the COVID-19 – Education Stabilization Fund federal program. Official Responsible – Kathleen Heider, Finance Director. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – Kathleen Heider, Finance Director, will ensure that federally funded fixed assets are distinguishable within the District’s finance system. The District also intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures.
View Audit 341399
Finding 522189 (2024-002)
Material Weakness 2024
Independent School District No. 286
MN
Procurement, Suspension & Debarment § 200.318
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, AND 10.559 2024-002 Internal Control Over Compliance and Material Noncompliance...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553, 10.555, AND 10.559 2024-002 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, Suspension, and Debarment Requirements Finding Summary 2 CFR § 180 and 2 CFR § 200.318-327 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension, and debarment requirements applicable to the child nutrition cluster federal program. During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District is in the process of reviewing and updating its policies and procedures relating to procurement, suspension, and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that district personnel are following the requirements of the Uniform Guidance related to methods of procurement and maintaining appropriate documentation. Official Responsible – Kathleen Heider, Finance Director. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – Kathleen Heider, Finance Director, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with procurement, suspension, and debarment requirements.
View Audit 341399
Sitting Bull College
ND
Dr. Koreen Ressler Corrective Action The College is currently working on the implementation of updated policies to meet the requirements to have the proper controls in place. Completion Date Fiscal year 2025
Dr. Koreen Ressler Corrective Action The College is currently working on the implementation of updated policies to meet the requirements to have the proper controls in place. Completion Date Fiscal year 2025
View Audit 341393
Sitting Bull College
ND
Questioned Costs Eligibility Significant Deficiency
Contract Person Dr. Koreen Ressler Corrective Action The College is outsourcing federal financial aid to Campus Ivy. The company will assist with proper controls and procedures to ensure students are disbursed the correct amount of PELL funds. Completion Date Fiscal year 2025
Contract Person Dr. Koreen Ressler Corrective Action The College is outsourcing federal financial aid to Campus Ivy. The company will assist with proper controls and procedures to ensure students are disbursed the correct amount of PELL funds. Completion Date Fiscal year 2025
View Audit 341393 Questioned Costs: $1
Sitting Bull College
ND
Reporting
Contract Person Dr. Koreen Ressler Corrective Action The College is outsourcing federal financial aid to Campus Ivy. The company will assist with proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Completion Date Fiscal year 2025
Contract Person Dr. Koreen Ressler Corrective Action The College is outsourcing federal financial aid to Campus Ivy. The company will assist with proper controls and procedures to ensure actual disbursement dates match the disbursement dates in the COD system. Completion Date Fiscal year 2025
View Audit 341393
Sitting Bull College
ND
Student Financial Aid Reporting
Contract Person Dr. Koreen Ressler Corrective Action The College is outsourcing federal financial aid to Campus Ivy. The company will assist with the completion of the FISAP application and SBC administration will follow-up to ensure it is completed by the deadline date. Completion Date Fiscal year ...
Contract Person Dr. Koreen Ressler Corrective Action The College is outsourcing federal financial aid to Campus Ivy. The company will assist with the completion of the FISAP application and SBC administration will follow-up to ensure it is completed by the deadline date. Completion Date Fiscal year 2025
View Audit 341393
Sitting Bull College
ND
Student Financial Aid Reporting
Contract Person Dr. Koreen Ressler Corrective Action Sitting Bull College has implemented a process in which all reporting data will be save in a shared file on the College’s server. This will ensure that appropriate personnel have access to reporting data, upon resignation or retirement of key pers...
Contract Person Dr. Koreen Ressler Corrective Action Sitting Bull College has implemented a process in which all reporting data will be save in a shared file on the College’s server. This will ensure that appropriate personnel have access to reporting data, upon resignation or retirement of key personnel. Completion Date Fiscal year 2025
View Audit 341393
Finding 522162 (2024-003)
Material Weakness 2024
Storm Lake Community School District
IA
Internal Control / Segregation of Duties
SEE REPONSE AND CORRECTIVE ACTION PLAN AT 2024-001.
SEE REPONSE AND CORRECTIVE ACTION PLAN AT 2024-001.
View Audit 341382
Finding 522161 (2024-003)
Significant Deficiency 2024
Lee Conlee House, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
2024-003: Incorrect Allocation of Disbursements to VOCA Recommendation: We recommend management monitor and review grant expenditures for proper allocation to the respective grant funding source. Action: The Executive Director or Compliance Officer will review grant expenditures monthly for proper a...
2024-003: Incorrect Allocation of Disbursements to VOCA Recommendation: We recommend management monitor and review grant expenditures for proper allocation to the respective grant funding source. Action: The Executive Director or Compliance Officer will review grant expenditures monthly for proper allocation.
View Audit 341377 Questioned Costs: $1
Finding 522160 (2024-002)
Material Weakness 2024
Community Crisis Services and Food Bank
IA
Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303
Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the Organization document review of all billings Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity...
Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the Organization document review of all billings Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has recently hired a Chief Financial Officer (CFO), which will provide an additional layer of financial approval and review. Finance Director will complete billings and CFO will review for accuracy each month, which will provide for additional oversight. Name(s) of the contact person(s) responsible for corrective action: Jennifer Steines and Angie Meiers Planned completion date for corrective action plan: February 2025
View Audit 341375
Finding 522146 (2024-001)
Significant Deficiency 2024
Mineral Point Unified School District
WI
Internal Control / Segregation of Duties
Finding #2024-001- Limited Segregation of Duties (Prior Year Finding:#2023-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, error...
Finding #2024-001- Limited Segregation of Duties (Prior Year Finding:#2023-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District's operations. Response: We agree with this finding but due to the size of our District and financial constraints do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board of Education and Administration personnel review monthly treasurer reports, and approve disbursements monthly. Any concerns or questions are addressed throughout the year. Management will review various accounting functions periodically. Contact Person: Danielle Miller Anticipated Completion: Not Applicable
View Audit 341367
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