Corrective Action Plans

Finding 58613 (2022-002)

None 2022

MI

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.208 § 200.305

Finding No. 2022-002 ? Cash Management View of Responsible Officials: The University maintains that it has policies and procedures in place to ensure expenditures are paid in accordance with 2 CFR Part 200.305(b) which requires non-federal entities to ??minimize the time elapsing between the transfe...

Finding No. 2022-002 ? Cash Management View of Responsible Officials: The University maintains that it has policies and procedures in place to ensure expenditures are paid in accordance with 2 CFR Part 200.305(b) which requires non-federal entities to ??minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity??. The University states in Note 1 to the Schedule of Expenditures of Federal Awards that it reports expenditures on an accrual basis of accounting unless otherwise directed by the terms and conditions of the underlying awards. These accrued expenditures are paid on a timely basis in accordance with the University?s existing processes, thereby ensuring compliance with the requirements in 2 CFR Part 200.305(b). This finding is based on the results of testing for Audit Objective No. 4 in Part 3, Section C. Cash Management, in the Office of Management and Budget (?OMB?) Compliance Supplement issued April 2022 which states ?For grants and cooperative agreements to non-federal entities that are paid on a reimbursement basis, supporting documentation shows that the costs for which reimbursement was requested were paid prior to the date of the reimbursement request.? However, as noted above, 2 CFR Part 200.305(b) requires only that non-federal entities minimize the time elapsing between the receipt of funds and the ultimate disbursement for the expenditures, and does not otherwise state that expenditures must be paid prior to the date of the reimbursement request. In October 2017, on behalf of its member institutions, the Council on Governmental Relations (?COGR?) issued a letter to the OMB Office of Federal Financial Management requesting that the Compliance Supplement be amended, followed by an update to 2 CFR Part 200.305, to address these inconsistencies. This request has not been addressed to date. The University will continue to monitor the OMB interpretation and responses to COGR?s request, and reevaluate its existing policies and procedures as necessary. Anticipated Completion Date: N/A

View Audit 56243

Finding 58612 (2022-003)

None 2022

The Pennsylvania State University

PA

Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management

REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not wi...

REFERENCE # 2022-003 - Reporting-Federal Funding Accountability and Transparency Act- Deficiency Condition - The University provided subawards to various Hospitals during the fiscal year ended June 30, 2022. We reviewed the FFATA submitted by the University and noted that FFATA submission was not within time frame as required by the HRSA. Recommendation - We recommend that the University submit the required FFATA reports within the time frame prescribed by HRSA. Corrective Action Plan - The University has a system to identify first tier subawards of $30,000 or more and a system to identify Purchase Orders (PO) generating vendor payments of $30,000 or more. These established processes are managed by the Office of Sponsored Programs (OSP) and the Office of Central Procurement (OCP), respectively. The identified hospital payments were not processed as subaward payments, nor were they processed through OCP where a payment would be generated via PO. The payments were made under unit specific service contracts and paid via non-PO payment (or direct payment) to the hospital partners. While this type of payment is authorized by Penn State systems, it was unknown at the time of payment that non-PO payments were not routed to OCP for review and validation of the FFATA reporting requirements. To ensure future compliance: ? OCP will conduct a retroactive review of all non-PO payments $30,000 or greater from July 2020 through present to ensure FFATA reporting is complete and accurate ? OSP and OCP will work with colleges to develop a unit-level process to review and identify eligible FFATA reporting prior to submission of non-PO payment requests ? OCP will conduct a bi-weekly review of all non-PO payments $30,000 or greater to ensure any transactions meeting FFATA requirements are reported timely and appropriately. Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355

View Audit 56241

Finding 58611 (2022-002)

None 2022

The Pennsylvania State University

PA

Allowable Costs / Cost Principles Cash Management Reporting

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University subm...

REFERENCE # 2022-002 - Reporting/Special Reporting- Quarterly Budget and Expenditure Reporting for HEERF I, II, and III (a)(1) Institutional Portion, (a)(2), and (a)(3)- Deficiency Condition - The University received HEERF III (a)(1) funding from the U.S. Department of Education. The University submitted Quarterly Budget and Expenditure Reporting for HEERF III (a)(1) Institutional Portion, (a)(2), and (a)(3) on a quarterly basis. However, it was noted that one (1) report for the Quarter ending June 30, 2021, was due on July 10, 2021, and was submitted on August 16, 2021. Recommendation - We recommend that the University submit the required report within the time frame prescribed by U.S. Department of Education. Corrective Action Plan - This error was due to a misinterpretation of the HEERF III reporting requirements at the time, as $0 had been disbursed during the quarter in question. As soon as this error was realized, the report was submitted, and all subsequent HEERF III reporting has been submitted timely Action Date - Ongoing Final Implementation Date - May 31, 2023 Name And Phone # Of Person Responsible - Virginia A. Teachey, 814-865-1355

View Audit 56241

Finding 58609 (2022-001)

Significant Deficiency 2022

The Arc of the Ozarks

MO

Allowable Costs / Cost Principles Cash Management § 200.302

Findings: Major Federal Program Audit, Significant Deficiency 2022-001 Written Uniform Guidance Policies and Procedures Recommendation: We recommend The Arc of the Ozarks draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned ...

Findings: Major Federal Program Audit, Significant Deficiency 2022-001 Written Uniform Guidance Policies and Procedures Recommendation: We recommend The Arc of the Ozarks draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.

View Audit 54923

Finding 58464 (2022-003)

Significant Deficiency 2022

Independent School District No. 833

MN

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-003 Internal Control Over Compliance and Noncompliance With Special Tests and Provisions Requirement...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-003 Internal Control Over Compliance and Noncompliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 requires that the District only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. Corrective Action Plan Actions Planned ? The District will review its procedures relating to special tests and provisions requirements specifically relating to eligible equipment for which the District could seek reimbursement to ensure compliance in the future with any additional federal awards. Official Responsible ? Kris Blackburn, Fiscal Services Director. Planned Completion Date ? March 31, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Fiscal Services Director will ensure appropriate controls are in place to verify the District?s compliance with federal special tests and provisions requirements.

View Audit 55289 Questioned Costs: $1

Finding 58448 (2022-002)

Significant Deficiency 2022

Cleveland Area Hospital Trust

OK

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Consideration of Amounts Reimbursed from Other Sources Finding 2022-002 Federal Agency Name Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution/Federal Financial Assistance Listing #93.498 Finding Summary: The expenses re...

Consideration of Amounts Reimbursed from Other Sources Finding 2022-002 Federal Agency Name Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution/Federal Financial Assistance Listing #93.498 Finding Summary: The expenses reported as eligible for the American Rescue Plan (ARP) Rural Distribution were overstated. The error related to not identifying expenses that were reimbursement from other sources. Responsible Individuals: Ray Moss CFO Corrective Action Plan: We will implement an additional layer of review as part of the response of the findings above. Anticipated Completion Date: September 27, 2023

View Audit 55720

Finding 58447 (2022-001)

None 2022

East Peoria Elementary School District No. 86

IL

Subrecipient Monitoring Cash Management Reporting § 200.305

Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. ...

Finding No.: 2022-001 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Tony Ingold, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 55502

Finding 58441 (2022-101)

Significant Deficiency 2022

B J Enterprises, Inc.

AZ

Procurement, Suspension & Debarment Cash Management Eligibility § 200.303

B J ENTERPRISES, INC. CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 REFERENCE: 2022-101 REPEAT FINDING REFERENCE: 2021-001 CFDA NUMBER: 10.558 ? CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBE...

B J ENTERPRISES, INC. CORRECTIVE ACTION PLAN SEPTEMBER 30, 2022 REFERENCE: 2022-101 REPEAT FINDING REFERENCE: 2021-001 CFDA NUMBER: 10.558 ? CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Katie O'Neill, Director 2. Corrective action planned: a. For 2 of 40 providers files tested, menus were clerically inaccurate and did not support the meals claimed. The Area Coordinators will be retrained to double check their meal counting on their menus at least once before they submit their meal counts and one time after they submit their meal counts. See BJ Enterprises Procedures for Reading Menus, Section D, #6. b. For 1 of 40 provider files tested, meals were claimed for the provider's own child, when the provider was not eligible for free/reduced price meals. The menu reader must use the most current "Claiming Own" report while they are menu reading. The income applications have to be approved by the Assistant Director or Director prior to the menus being read. The menu reader will use this list, as well as the Master List when reading the menus. The Area Coordinators will be retrained to ensure that the provider who is claiming their own children qualify to do so. See BJ Enterprises Procedures for Reading Menus, Section C, #5. c. For 2 of 40 provider files tested meals were claimed when the provider's children were the only children present. This occurred when the day care children were disallowed. The Area Coordinators will be re-trained to disallow the day care providers own children when meals are disallowed for all of the day care children. See BJ Enterprises Procedures for Reading Menus, Section C, #5. d. For 1 of 40 provider files tested, meals were claimed outside of the current claim month. The Area Coordinators will be re-trained to disallow meals on the front end or the back end of the month. See BJ Enterprises Procedures for Reading Menus, Section B, #2. e. For 1 of 40 provider files tested, meals were claimed when the child was not indicated as being present for the meal. The times in and out were not on the day that was claimed. The Area Coordinators will be re-trained to disallow meals when the time in and outs are not written on the menu. See 8 J Enterprises Procedures for Reading Menus, Section C, #4. f. For 1 of 40 provider files tested, meals were claimed when no menu components were listed on the menu. The Area Coordinators will be re-trained to disallow meals when thy have no components listed on the menu. See BJ Enterprises Procedures for Reading Menus, Section B, #3. All of the menu mistakes were on paper menus. We are encouraging everyone to start claiming on computerized menus (KidKare) because there are less or no mistakes on those menus. 3. Anticipated completion date: June 30, 2023

View Audit 55181

Finding 58440 (2022-002)

Significant Deficiency 2022

Independent School District No. 911

MN

Internal Control / Segregation of Duties Special Tests & Provisions Procurement, Suspension & Debarment

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-002 Internal Control Over Compliance With Special Tests and Provisions Finding Summary 47 CFR ? 54.1711 requires that the District only see...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-002 Internal Control Over Compliance With Special Tests and Provisions Finding Summary 47 CFR ? 54.1711 requires that the District only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. During our audit, we noted the District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. We noted that the District requested federal reimbursement for purchased technology devices prior to those devices being used or deployed, and thus not yet meeting the definition of eligible equipment for which the District could seek reimbursement. Corrective Action Plan Actions Planned ? The finding resulted from a timing issue caused by unfamiliarity with a new federal program. The District subsequently deployed all devices for which it was reimbursed to students in accordance with the unmet needs defined and approved in its award applications. The District understands the applicable guidance and will ensure that future reimbursement requests under the Emergency Connectivity Fund Program will not be made until after the equipment has been placed in service. Official Responsible ? Director of Finance and Operations, Christopher Kampa. Planned Completion Date ? March 31, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Director of Finance and Operations, Christopher Kampa, will assure appropriate internal controls are in place to verify future compliance with special tests and provisions requirements for the Emergency Connectivity Fund Program.

View Audit 55911

Finding 58431 (2022-002)

Material Weakness 2022

The Harry and Jeanette Weinberg Gardens at Bedford, INC

MD

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Finding 2022-2 a. Comments on the Finding and Each Recommendation Management agrees with the finding. b. Action(s) Taken or Planned on the Finding The Residual Receipts deposit was not made timely due to a turnover in staff. Management has trained all accounting staff on this process and

View Audit 55113

Finding 58382 (2022-001)

Significant Deficiency 2022

Dependency Legal Services

CA

Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.512

2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to dete...

2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to determine actual revenue and contract receivable until resolution. CRITERIA: Uniform Guidance 2 CFR 200.512(a) requires that the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year. EFFECT: DLS was not in compliance with Uniform Guidance 2 CFR 200.512(a). QUESTIONED COSTS: n/a RECOMMENDATION: DLS should ensure timely compliance as part of year end audit process. Management Response: DLS will schedule its annual audit to occur in August, at the latest. This will ensure that the annual audit is completed in time to meet the Sept. 30th filing deadline with the Audit Clearinghouse. In the event that the Judicial Council is unable to process reimbursements timely, DLS' management will estimate revenue and receivable balances based on reasonable and probable amounts so that the audit will still be completed on time. Date: 9.13.23 __________________________________ John P. Passalacqua, Executive Director

View Audit 54163

Finding 58235 (2022-001)

None 2022

Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments

KY

Questioned Costs Cash Management HUD Housing Programs

Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Cr...

Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit the $1,370 of delinquent deposits into the residual receipts account as soon as possible. Management will implement controls to ensure the proper deposits are made in the future. Contact Person(s) Responsible ? Amy Hobbs, Property Manager Anticipated Completion Date ? 04/20/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Brookside Development Corporation Management, the management company, on behalf of Wingo Elderly Housing Corporation d/b/a Locust Ridge Apartments. ?????????_____________________________ _________________ Name, Title Date Brookside Development Corporation Management 312 Brookside Drive Mayfield, KY 42006 (270) 247-6391

View Audit 55978 Questioned Costs: $1

Finding 58234 (2022-001)

None 2022

Villa South III D/b/a Villa Madonna III Apartments, Inc.

KY

Questioned Costs Cash Management HUD Housing Programs

Villa South (III) d/b/a Villa Madonna III Apartments, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspo...

Villa South (III) d/b/a Villa Madonna III Apartments, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? Management will deposit the $3,403 of delinquent deposits into the residual receipts account as soon as possible. Management will implement controls to ensure the proper deposits are made in the future. Contact Person(s) Responsible ? Amy Hobbs, Property Manager Anticipated Completion Date ? 05/31/2023 Auditee Disagreements ? N/A This corrective action plan was prepared by Brookside Development Corporation Management, the management company, on behalf of Villa South (III) d/b/a Villa Madonna III Apartments, Inc.. ?????????_____________________________ _________________ Name, Title Date Brookside Development Corporation Management 312 Brookside Drive Mayfield, KY 42006 (270) 247-6391

View Audit 55134 Questioned Costs: $1

Finding 58232 (2022-001)

Significant Deficiency 2022

Upshur House

LA

HUD Housing Programs Cash Management

2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assis...

2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assistance Contract (PRAC) are required to remit any excess balance in a Residual Receipts account, greater than $250 per unit, to HUD?s Accounting Center upon termination or renewal of the PRAC contract. Effect: The allowable balance is $11,000 ($250 X 44 units), resulting in excess residual receipts. Recommendation: I recommend the Property prepare the HUD 9250 requesting to remit excess funds to HUD. Management Response: It is our understanding that the Board of Directors will be requesting a meeting with HUD to discuss the dissolution of this item. Upon meeting with HUD it will be discharged.

View Audit 49675

Finding 58153 (2022-001)

None 2022

Algonac Community Schools

MI

School Nutrition Programs Subrecipient Monitoring Cash Management

See corrective action plan.

View Audit 54002

Finding 58055 (2022-003)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial rec...

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,850 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58014 (2022-001)

Significant Deficiency 2022

Arroyo Commons, Inc,

CA

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following i...

CORRECTIVE ACTION PLAN Project Legal Name: Arroyo Commons, Inc.. HUD Project No.: 121-HD020 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Cerna Position: Controller Telephone Number: 510-247-8110 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the Project paid expenses in the amount of $4,994 on behalf of an affiliate from project cash without HUD approval. Management further notes that they have re-trained staff, reaffirmed the review and approval process to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management has made changes to internal controls to prevent and detect unauthorized cash disbursements from project assets. It has also requested reimbursement from the affiliate project and funds have been reimbursed.

View Audit 54338 Questioned Costs: $1

Finding 58008 (2022-001)

Significant Deficiency 2022

Elmhurst Community Unit School District 205

IL

Allowable Costs / Cost Principles Cash Management

The District has implemented an electronic POS system for FY23 to increase meal count accuracy.

View Audit 52185

Finding 57900 (2022-001)

Significant Deficiency 2022

Northern Essex Community College

MA

Questioned Costs Cash Management

Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425F Award year: 2022 Corrective Action Plan: We agree with the audit finding. We did not realize that under the HEERF III Issued...

Finding number: 2022-001 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425F Award year: 2022 Corrective Action Plan: We agree with the audit finding. We did not realize that under the HEERF III Issued Guidelines/(FAQs) that as a grantee we were under an obligation to minimize the time between drawing down funds from G5 and paying obligations incurred by the college/grantee. We had thought that the related guidelines were similar to CARES/HEERF I and we wanted to ensure that we had drawn down the funds timely once they were awarded to the college. HEERF III institutional funds spent as of June 30, 2022 were $783,442 and total HEERF III institutional grant funds spent as of January 2023 total $3,214,528. The college management?s plan is to spend all HERRF III funds for plan identified activities by June 30, 2023. Going forward, the college will ensure full compliance with the issued drawn down of awarded funds guidelines. Timeline for Implementation of Corrective Action Plan: The corrective action plane was implemented December 7, 2022. Contact Person Anthony DeGregorio, Comptroller and Director of Fiscal Services

View Audit 54842 Questioned Costs: $1

Finding 57887 (2022-001)

Material Weakness 2022

Northshore University Healthsystem

IL

Cash Management Eligibility Period of Performance

Corrective Action Plan Finding 2022-001 Assistance Listing #93.461 Internal Control over Compliance? Activities Allowed or Unallowed and Eligibility, Due to the evolving nature of the COVID-19 pandemic, and the rapid pace in which programs were implemented, documentation of controls related to the r...

Corrective Action Plan Finding 2022-001 Assistance Listing #93.461 Internal Control over Compliance? Activities Allowed or Unallowed and Eligibility, Due to the evolving nature of the COVID-19 pandemic, and the rapid pace in which programs were implemented, documentation of controls related to the reporting of COVID-19 uninsured patients was not maintained. However, controls were in place and proper submission of claims was accurate. As part of the prior year audit finding, NorthShore implemented a process as of January 2022 to document internal controls related to the quality review of claims to ensure patients meet the eligibility requirements. HRSA reviewed the documentation and determined that the finding had been satisfactorily resolved. Although the program has now ended, NorthShore will ensure the internal controls are documented should the HRSA program be reinstated. Responsible Official: John Skeans, Senior Vice President, Patient Financial Services.

View Audit 54355

Finding 52679 (2022-001)

Significant Deficiency 2022

YWCA of Hanover, Pa, Inc.

PA

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any di...

Processing of timesheets procedure to be fortified. A new grant administrator with grant management experience will be hired early 2023. This position will be responsible for reconciling all employee timesheets for accuracy before going to Safe Home Director for final review and signature. Any discrepancies found will be reviewed with employee and changes made if necessary. Any changes to be initialed by the employee. Once all verifications are completed, CFO will process for payroll. Training for all staff with grant funding will take place during initial hire and reviewed periodically as needed or sources of funding change. CFO will prepare spreadsheet for grant submission, Grant Administrator and Safe Home Director will review for accuracy paying particular attention to the salaries being submitted. Once reviewed and everyone is in agreeance Grant Administrator will submit to the proper funding source.

View Audit 44256

Finding 52451 (2022-001)

Material Weakness 2022

East St Louis School District 189

IL

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment § 200.516

Corrective Action Plan Finding No.: 2022- 001 Condition: Per review of the District's inventory listing containing devices purchased with the Emergency Connectivity Fund Program funding, 876 devices of the 6,000 devices purchased were not distributed to students. This indicates that a...

Corrective Action Plan Finding No.: 2022- 001 Condition: Per review of the District's inventory listing containing devices purchased with the Emergency Connectivity Fund Program funding, 876 devices of the 6,000 devices purchased were not distributed to students. This indicates that amounts purchased and requested for reimbursement exceeded the "one device per student or staff member" requirement. The District was unable to provide supporting documentation for the 876 devices to support compliance with the "Special Tests, Restricted Purposes" compliance requirement that states there must be an "unmet need" and that there are "per-user limitations." Plan: When the Emergency Connectivity Fund Program (?ECF?) became available, the district estimated that we needed 6,000 devices in order to meet the needs of students and school staff who would otherwise lack access to connected devices and broadband connections sufficient to engage in remote learning. This estimate was based on the population of students and staff at the time. The estimate also included a provision to address the district?s mobility rate of 13.6% (many students who transferred out of the district did so without returning the resources they had been provided). Additionally, approximately 20%+ of the devices in the past would be returned with damage or would not be returned at all and families were unable to pay for them. It was never the intention of the district to over-order devices. Instead, we had a reasonable expectation (based on the factors listed above), that additional units would be necessary to ensure that no student is left without access to a device so that the district can continue to meet the educational and social-emotional needs of ALL students. As of the date of this response, of the original 876 devices that were not assigned, the district now has only 719 of those devices remaining and fully anticipates the remaining devices to be assigned by the beginning of the 2023-2024 school year (September 2023). Anticipated Date of Completion: September 1, 2023 Name of Contact Person: Jennifer Brumback, Chief Academic Officer Management Response See Above

View Audit 43749 Questioned Costs: $1

Finding 52350 (2022-001)

None 2022

Mountainview Daycare Nutrition Program

WA

Cash Management

Mountainview Daycare Nutrition Program will implement additional staff training and additional review of the applications and calculations prior to submitting information to the State of Washington.

View Audit 47614

Finding 52302 (2022-001)

Material Weakness 2022

Pleasantdale School District 107

IL

Cash Management Reporting School Nutrition Programs

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting document...

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District?s February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. Plan: The District filed a one-time extension with Illinois State Board of Education in order to capture funds for the February claim for the Elementary School. Anticipated Date of Completion: November 7, 2022 Name of Contact Person: Griffin Sonntag, Business Manager/CSBO (708) 784-2172

View Audit 43931

Finding 52267 (2022-002)

Material Weakness 2022

South Henry School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indi...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.

View Audit 51471 Questioned Costs: $1

Corrective Action Plans

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