Corrective Action Plans

Finding 204840 (2022-002)

Material Weakness 2022

WA

Questioned Costs Allowable Costs / Cost Principles § 200.430

We agree with this finding regarding the allocation of payroll costs for one-time bonus payments. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for allocation of payroll costs to federal programs. In June 2023, we changed our payroll processing ...

We agree with this finding regarding the allocation of payroll costs for one-time bonus payments. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for allocation of payroll costs to federal programs. In June 2023, we changed our payroll processing vendor. This will allow us to have better controls over our payroll processing. We will make sure all staff certify their time and effort expended for each payroll.

View Audit 174174 Questioned Costs: $1

Finding 204834 (2022-007)

Material Weakness 2022

Kankakee School District 111

IL

Questioned Costs Allowable Costs / Cost Principles

Finding Number: 2022-007 Finding: Expenditures were overclaimed on certain ESSER grants for fiscal year 2022 in the amount of $818,716. Planned Corrective Action: All ESSER Grants should be reconciled to-date to ensure that revenues are recorded in the same fund in which the expenses occurred. Movin...

Finding Number: 2022-007 Finding: Expenditures were overclaimed on certain ESSER grants for fiscal year 2022 in the amount of $818,716. Planned Corrective Action: All ESSER Grants should be reconciled to-date to ensure that revenues are recorded in the same fund in which the expenses occurred. Moving forward ? once an ESSER expenditure report is created, the accounting coordinator will be provided with a breakdown (by fund) of how the revenue should be recorded. Anticipated Completion Date: June 30, 2023 Contact/Responsible Person: Assistant Superintendent of Business TBD, Shemeka M. Fountain, Assistant Superintendent

View Audit 174116 Questioned Costs: $1

Finding 204827 (2022-005)

Significant Deficiency 2022

Council on Substance Abuse Ncadd

AL

Allowable Costs / Cost Principles § 200.405

COSA has already strengthened its procedures and documentation policies to ensure staff documentation are correct. Timesheets are being reviewed by management in the program and finance departments on a monthly basis.

View Audit 174159

Finding 194999 (2022-001)

Material Weakness 2022

South Dakota Health Care Coalition

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Rep...

Finding: 2022-001 Federal Agency Name: Department of Health and Human Services Program Name: National Bioterrorism Hospital Preparedness Program Federal Financial Assistance Listing #93.889 Compliance Requirement: Activities Allowed and Allowable Costs, Period of Performance, Cash Management and Reporting Finding Summary: No independent secondary level of review or approval is performed relating to compliance. One employee is involved in preparing, reviewing and approving information. Additionally, Internal control procedures documented within Coalition?s Grant Management Policy have not been updated since departure of the Grant Management Director. Responsible Individuals: Greg Santa Maria, Executive Director Corrective Action Plan: The SDHCC has updated its invoicing process to include an internal review of all invoices prior to submission for reimbursement by the state. Per the new process, the executive director reviews, prepares and completes the initial invoicing process. Once complete, the invoice is forwarded to the SDHCC treasurer for final review and approval prior to final submission to SD DOH. The review process is formally documented by treasurer signature on face document prior to submission to DOH. Grant management policy is currently in revision. Anticipated Completion Date: For Invoicing Process, practice was changed to reflect final review by SDHCC treasurer on January 10, 2023, beginning with BP4 Invoice number 227. Projected Grant Management policy revision first draft to Board is Friday April 7, 2023.

View Audit 178651

Finding 194995 (2022-001)

Significant Deficiency 2022

Universal Academy Charter School

MN

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302 § 200.318

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2022-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Finding Summary During our audit, we noted t...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2022-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Finding Summary During our audit, we noted that Universal Academy?s (the Academy) written internal control policies over compliance with the U.S. Office of Management and Budget?s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) did not include adequate written controls over compliance with cash management, allowable costs, financial management standards, and procurement. Corrective Action Plan Actions Planned ? The Academy has implemented an updated version of its written policies and procedures relating to cash management, allowable costs, financial management standards, and procurement for its federal programs to ensure compliance with the Uniform Guidance effective for fiscal year 2023. Official Responsible ? The Academy?s Executive Director, Farhiya Einte. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Farhiya Einte, will ensure appropriate written internal controls and procedures are updated and in place for future federal grants.

View Audit 178650

Finding 194963 (2022-002)

Material Weakness 2022

Northern Indiana Workforce Board, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.

View Audit 178568 Questioned Costs: $1

Finding 194962 (2022-003)

Material Weakness 2022

Northern Indiana Workforce Board, Inc.

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.305

Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the ov...

Finding 2022-003: Noncompliance with Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. These issues are being addressed with IN DWD.

View Audit 178568

Finding 194835 (2022-006)

Significant Deficiency 2022

West County Community Services

CA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Finding Number: 2022-006 Finding: Emergency Solutions Grants Program Cost Principles. During our audit, we noted the occurrence of gift card purchases indicating that they were to be used for food purchases. However, there was no documentation that gift cards purchased by the Organization were ultim...

Finding Number: 2022-006 Finding: Emergency Solutions Grants Program Cost Principles. During our audit, we noted the occurrence of gift card purchases indicating that they were to be used for food purchases. However, there was no documentation that gift cards purchased by the Organization were ultimately used for purchases that were in compliance with applicable cost principles. Planned Corrective Actions: We have subsequently ceased the use of gift cards for purchases of food for the associated program in alignment with the suggested action. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance

View Audit 178615 Questioned Costs: $1

Finding 194809 (2022-003)

Material Weakness 2022

Southwestern Christian College

TX

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-003 - U.S. Department of Education {USDE), Education Stabilization Fund (ESF) Higher Education Emergency Relief Fund (HEERF) (Material Weakness): We observed the following during our testing of compliance with HEERF expenditures: (a) Four (4) employees were paid bonuses totaling $21,0...

Finding 2022-003 - U.S. Department of Education {USDE), Education Stabilization Fund (ESF) Higher Education Emergency Relief Fund (HEERF) (Material Weakness): We observed the following during our testing of compliance with HEERF expenditures: (a) Four (4) employees were paid bonuses totaling $21,000 which are unallowable costs under the HEERF program. (b) Two (2) expenditures totaling $43,265 were missing the competitive bidding or explanation of selection for the contractor. (c) One (1) disbursement package totaling $1,300 was not provided. (d) The College erroneously recorded $7,550 in expenditures to HEERF that were for operations and another grant. College proposed an entry to reclass the expenditures; however, these amounts were included in the drawdown requests made during the year. Recommendation - We recommend that the College review the HEERF funding requirements and ensure all staff members ore familiar with the requirements to avoid incurring a liability to the U.S. Department of Education for non-compliance. Measures should be taken to specifically remedy the above findings. Corrective Action - Management will implement procedures to properly review HEERF expenditure! and ensure proper compliance for exclusion on unallowable costs, presence of proper documen tation of expenditures, including inclusion of competitive bids. Management will also implemenl procedures to ensure proper entry and review of the classificationof grant expenditures.

View Audit 178560 Questioned Costs: $1

Finding 179115 (2022-002)

None 2022

Saugus Union School Distict

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related...

While the District improves the automated payroll system and procedures, the District will have hardcopies of time and effort reporting for all employees who are paid out of federal funds. All supervisors of employees who are paid out of federal dollars will affirm that their hours and tasks related to federal guidelines are in alignment on a Time and Effort document. This ensures that the supervisor has reviewed time and effort for accuracy and alignment within the federal guidelines and also acknowledges approval. The documents will then be sent to the Director of Categorical and Special Programs for final approval. This person will maintain these documents digitally and in hard copy form and ensure that all supervisors have affirmed their time and effort reporting.

View Audit 176879

Finding 178872 (2022-001)

Material Weakness 2022

Franklin Pierce School District No. 402

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 US. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). ? .? Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of the District contact person: Tammy Bigelow 315 129th St. S. Tacoma, WA 98444 (253) 298-3035 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The standard of documentation required by SAO to satisfy "unmet" need in a paperless environment would have been hard to meet even if the District hadn't been in the midst of a pandemic. The District will work with the FCC to resolve this finding. The District will determine, in consultation with the FCC, any impacts to funds received in the current year (2022- 2023). In the future, the District will request further clarifications on direct federal award requirements that do not have clear guidance at the time of award or will not accept the awarded funds. Anticipated date to complete the corrective action: 7/7/2023 Engage Their Minds.

View Audit 176794 Questioned Costs: $1

Finding 178415 (2022-002)

Material Weakness 2022

Kettering Health Network

OH

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-002 A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (PRF Program), Assistance Listing No. 93.498 (PR...

Finding 2022-002 A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (PRF Program), Assistance Listing No. 93.498 (PRF Program) Federal Agency: U.S. Department of Health and Human Services Pass-Through Award Period: January 1, 2021 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the findings as reported. The Network is committed to ensuring internal controls are implemented to ensure compliance with Section 200.303 of the Uniform Guidance. The following steps have been implemented Spring 2023: 1. Design and implement controls over compliance to ensure terms and conditions are adhered to, including retaining proper documentation to support the effectiveness of the controls. 2. Utilize Internal Audit to perform testing on the PRF program 3. Established procedures for Internal Audit to test quarterly reporting related to the Health and Human Services (HHS) portal as it relates to Provider Relief Funds. After, Internal Audit?s testing of the data, Executive Director of Finance and Executive Director of Internal Audit will review the information with the Executive Director of Decision Support and Reimbursement prior to finalizing the quarterly reporting in the HHS portal.

View Audit 176613

Finding 178414 (2022-001)

Material Weakness 2022

Kettering Health Network

OH

Allowable Costs / Cost Principles Special Tests & Provisions Cash Management

Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testin...

Finding 2022-001 ? A. Activities Allowed or Unallowed, B. Allowable Costs / Cost Principles, E. Eligibility, and N. Special Tests and Provisions ? Material Weakness in Internal Controls Over Compliance Federal Program: COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing Treatment, and Vaccine Administration for the Uninsured, Assistance Listing No. 93.461 (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Pass-Through Award Period: January 1, 2022 through December 31, 2022 Views of responsible officials and planned corrective actions: Management agrees with the finding as reported. It is noteworthy that the COVID-19 Uninsured Program (the Program) ceases to accept claims for testing and treatment effective March 22, 2022. Claims for vaccinations were no longer accepted after April 5, 2022. Should HRSA funding be re-instated, the Network is committed to ensure proper internal controls over compliance are established to fully comply with the Program?s set terms and conditions.

View Audit 176613

Finding 178341 (2022-001)

Material Weakness 2022

Farwell Area Schools

MI

Questioned Costs Allowable Costs / Cost Principles § 200.402

November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESS...

November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESSER TI-Formula contains a Material Weakness in Internal Control/Non-Compliance. During the testing of the amounts charged to the grant it was noted that payments were charged to the grant but were not authorized by the grant. The responsible party is the Business Manager, Dorothy Boge. This was a misunderstanding of costs allowed under this grant and were not in compliance with 2 CFR 200.402. The Corrective Action Plan for Farwell Area Schools will be to review all grant agreements to gain a more thorough understanding of allowable expenses. Farwell Area Schools will modify our internal controls to include a step that all expenses charged to the grant have to be in the grant or it cannot be paid. We will also include a step to verify that amendments to the grant have been submitted for approval and verify this monthly. This corrective action plan will be implemented today, November 1, 2022. Thank you, Dorothy Boge, Business Manager Steven Scoville, Superintendent

View Audit 176603 Questioned Costs: $1

Finding 111779 (2022-001)

Significant Deficiency 2022

Commonwealth Health Corporation, Inc.

KY

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requir...

Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requirements and importance to institutional compliance, the Corporation will review the internal financial statements and related settlements for any future calculations. The Corporation will continue to monitor the Department of Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements dated June 11, 2021 and the most recently distributed Provider Relief Fund frequently asked questions which provide details on requirements related to the program. Contact Person: Michele Lawless Expected Implementation: July 2022

View Audit 98783 Questioned Costs: $1

Finding 98109 (2022-001)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in a future reporting period.

View Audit 91801 Questioned Costs: $1

Finding 94146 (2022-002)

None 2022

Solutionhealth, Inc.

NH

Allowable Costs / Cost Principles Cash Management

Identifying Number: 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoic...

Identifying Number: 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $6,300 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $6,300 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement during the month of July 2021 and again in August 2021 in error. Effect: As a result, the System received $6,300 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Contact: Michael Turilli, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure appropriate review of supporting expenses submitted to the grantor. Management agrees to utilize their ERP system, which eliminates duplicate invoices, when sending future billings to the grantor. An amended report will be filed with the awarding agency, as applicable.

View Audit 88239

Finding 94094 (2022-001)

Significant Deficiency 2022

Children's Home and Aid Society of Illinois

IL

Allowable Costs / Cost Principles Reporting Significant Deficiency

Action taken in response to finding: Management will reinforce the importance of recording expenses in the proper period and will continue to monitor expenses to ensure they are recorded in the appropriate fiscal period. Name of the contact person responsible for corrective action: Angelica Stape...

Action taken in response to finding: Management will reinforce the importance of recording expenses in the proper period and will continue to monitor expenses to ensure they are recorded in the appropriate fiscal period. Name of the contact person responsible for corrective action: Angelica Stapert, Senior Vice President and CFO Planned completion date for corrective action plan: Immediately

View Audit 85530

Finding 94088 (2022-001)

Significant Deficiency 2022

Banks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S45U210012 (Year: 2021) Questioned Costs: $16,384 Repeat of Prior Year Finding: None Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not been properly approved by the pass-through entity. Corrective Action Plans: The School District will work with all entities to confirm that all existing internal controls are adhered to by developing and implementing an improved monitoring process. This process will ensure that all expenditures are compliant with all applicable policies and regulations. Estimated Completion Date: June 30, 2023 Contact Person: Daniel Oldham Telephone: 706-677-2222 Email: Daniel.oldham@banks.k12.ga.us

View Audit 85526 Questioned Costs: $1

Finding 90906 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of ...

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action Plan: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure on-going compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 71328 Questioned Costs: $1

Finding 90894 (2022-009)

Significant Deficiency 2022

Presentation College

SD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HE...

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HEERF Institutional portion, it was noted that 20 students who were to have student debt and unpaid balances discharged, did not have the proper amount discharged from accounts. In testing, it was noted that Presentation College requested the funds be drawn from G5 in January 2022 when student accounts with debt to be discharged were determined. Student accounts were not credited until April 2022 which resulted in differences between expected amounts to be forgiven and actual amounts that were forgiven. Responsible Individuals: James (Rocky) Query, Interim CFO Corrective Action Plan: The Business Office has reviewed the timing of G5 draws and posting to student accounts to address this finding. Review of this finding with the external expert review planned for this Spring may also contribute to further changes in internal control processes. Anticipated Completion Date: Ongoing.

View Audit 79889 Questioned Costs: $1

Finding 90892 (2022-008)

Significant Deficiency 2022

Presentation College

SD

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-008 Allowable Costs/Activities ? Student Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student Finding Summary: During testing of allowable costs/activities of the HEERF Stud...

Finding 2022-008 Allowable Costs/Activities ? Student Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student Finding Summary: During testing of allowable costs/activities of the HEERF Student portion, the following errors were noted: ? 1 of 60 students was not directly issued their HEERF disbursement. ? 1 of 60 students did not have a documented consent form prior to applying the grant against the student?s account. ? 6 of 60 students did not have documentation to support the criteria used to prioritize exceptional need as set forth by Presentation College. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management agrees with this finding and we are reviewing internal processes to address the disbursement and documentation shortcomings identified. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 89291 (2022-001)

Significant Deficiency 2022

Bethlehem Inn and Affiliate

OR

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan:...

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan: 1. Bethlehem Inn will modify the organization?s procurement policy so that cost plus a percentage of construction cost methods of contracting are not allowed, unless first approved by the board. 2. Bethlehem Inn will provide Deschutes County with legitimacy of the fee in question ($41,208) as evidenced by an independent third party. 3. Reach an agreement with Deschutes County on the questioned cost. Anticipated Completion Date corresponding to the #1-3 above: 1. By February 22, 2023 2. By March 3, 2023 3. By March 31, 2023

View Audit 79547 Questioned Costs: $1

Finding 89251 (2022-002)

Significant Deficiency 2022

Williamsburg Area Improved Dwellings, Inc.

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-002 Inadequate Documentation of the Components of Internal Control Corrective Action Plan WAID management will consider documenting its policies and procedures in the event duties need to be transitioned.

View Audit 78079

Finding 88927 (2022-002)

Significant Deficiency 2022

Anchorage Coalition to End Homelessness

AK

Allowable Costs / Cost Principles

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Meg Zaletel, Executive Director Corrective Action Plan: Management?s corrective action plan is to immediately begin implementing personnel action forms for all...

Finding 2022-002 Lack of Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Meg Zaletel, Executive Director Corrective Action Plan: Management?s corrective action plan is to immediately begin implementing personnel action forms for all personnel-related changes (including hiring, position changes, terminations, etc.). A copy of this form is attached to this plan. This comprehensive personnel action form will capture all necessary information that may come up during an employee?s time at the Coalition. These forms will be signed by the Executive Director, or their designee, and by the employee. Management will also update the policy regarding signature authority that was last approved by the Board in 2021 to reflect this policy and to update the signature designees as necessary. Management will also be drafting two new policies to be added to ACEH?s Policies & Procedure document to ensure organization-wide compliance. The first would be explaining the policy around required documentation and archiving of personnel-related documents and the new rules around personnel-related actions and the action forms. The policies would include information on the required documentation to include in an employee?s personnel folder during the pre- and post-hiring process; including, but not limited to: ACEH employment application, resume w/references and cover letter for job applicants, interview notes, confirmed/documented info for reference/checks/employment verification, etc. Additionally, management is in the process of completing an internal audit of all personnel files to determine what additional documents are needed to bring the files into compliance by the end of FY23. Proposed Completion Date: June 30, 2023.

View Audit 82167

Corrective Action Plans

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