CORRECTIVE ACTION PLAN (Concerning Audit Finding 2023-001)
Contact Person Responsible for Corrective Action: Lucie Tabor, Director of Finance
SIGNIFICANT DEFICIENCIES, 2023-001 Allowable Costs and Activities:
There is an audit recommendation that the District implement internal control
processes and procedures to ensure that each purchase has a purchase order and
an approved invoice at the time of payment, clearly indicating pre-approva1 for the
purchase and coding to ensure it is charged to the correct accounts.
Corrective Action: The District already has a requisition/purchase order system in
place and will expand it to ensure purchases are pre-approved and that invoices are
approved and that the purchase is coded to the appropriate fund.
Anticipated Completion Date: This corrective action has already been
implemented during the 2023-2024 fiscal year, once identified by our auditors
while they were performing our 2022-2023 audit.