FY 22 Corrective Action Plan Update

FY22 Corrective Action Plan
         Update
Findings (pg 85)

Financial Statement Findings                Federal Award Findings
• Pg. 85 (Section IV pg. 2) FS2022-0001     • Pg. 93 (Section IV pg. 2) FA2022-0001
  Strengthen Oversight of the Information     Improve Budgetary Controls over
  System Conversion                           Expenditures
• Pg. 86 (Section IV pg. 3) FS2022-0002     • Pg. 95 (Section IV pg. 2) FA2022-0002
  Strengthen Information Technology           Improve Controls over Indirect Costs
  General Controls                          • Pg. 98 (Section IV pg. 2) FA2022-0003
• Pg. 87 (Section IV pg. 4) FS2022-0003       Equipment and Real Property
  Internal Control Procedures                 Management
• Pg. 90 (Section IV pg. 7) FS2022-0004
  Strengthen Controls over Employee
  Compensation
SB-68 – DOAA to Provide Designation
Corrective Action Plan Timeline
• June 29th, 2023 – Exit Conference Held with DOAA
     •   Audit Committee Letter
• July 19th, 2023 – Clearance Letter – SB 68 from GaDOE
     •   Details findings, designates DCSD as “Moderate Risk”
     •   Questioned costs for FA2022-001, FA2022-002, and FA2022-03 “Pending”
     •   Specifies a Corrective Action Plan to be submitted within 120 Days of Audit Committee Letter
• September 19, 2023– Clearance Letter – Pending Now Resolved
     •   FA2022-001, FA2022-002, and FA2022-03 - “The submitted corrective action plans were acceptable. The finding is closed.”
     •   The “submitted corrective action plan” was informal and not to be confused with the Corrective Action Plan related to SB 68, “Pending”
• October 16th, 2023 – DCSD Corrective Action Plan
     • Approved and signed by 5 members of the BOE and transmitted to GaDOE
     • Submitted before October 27th deadline.
     _________________________________________________________________________________________________________________
• February 28th - GaDOE Interim Cross Functional Monitoring (Chris Toles, Jasmine Williams)
     •   ERP progress – sufficient, demonstrated significant progress
     •   December financial report – sufficient, met SB-68 reporting requirements
     •   Bank reconciliations - timely, like to see reconciling items cleaned up quicker
Corrective Action Plan Update
• Refer to “SB 68 Corrective Action Plan FY 2022 (March 7th Audit
  Committee)”