Corrective Action Plans

Finding 32212 (2022-011)

Significant Deficiency 2022

IL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and all...

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: September 2023

View Audit 31477

Finding 32207 (2022-002)

None 2022

University of Saint Katherine

CA

Cash Management

Cash Management of Education Stabilization Fund Planned Corrective Action: Draws will no longer be processed by the President of the University. The Controller will be the one processing them. Disbursements are currently and will continue be done within the appropriate time frames from the proce...

Cash Management of Education Stabilization Fund Planned Corrective Action: Draws will no longer be processed by the President of the University. The Controller will be the one processing them. Disbursements are currently and will continue be done within the appropriate time frames from the processing of the `Drawdown?. Person Responsible for Corrective Action Plan: Laurel Maguire, Controller Anticipated Date of Completion: Funds were disbursed December 2021; Continual.

View Audit 27151

Finding 32204 (2022-001)

Significant Deficiency 2022

Northwest Compass

IL

Cash Management § 200.305

Oversight Agency: U.S. Department of Housing and Urban Development Northwest Compass, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Dugan & Lopatka, CPA?s 4320 Winfield Road Suite 450 Warrenville, IL 60555 Audit Period: For th...

Oversight Agency: U.S. Department of Housing and Urban Development Northwest Compass, Inc. respectfully submits the following corrective action plans for the year ended June 30, 2022. Auditor: Dugan & Lopatka, CPA?s 4320 Winfield Road Suite 450 Warrenville, IL 60555 Audit Period: For the year ended June 30, 2022 The findings from the schedule of finding and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Federal Award Programs Audit DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 (repeat finding of 2021-002) Youth Homelessness Demonstration Program, CFDA #14.276 Auditor?s Recommendation: We recommend that each reimbursement request agrees to what is allocated through the accounting system by grant or program for actual expenses. This will help support the request and, if needed, a method to provide the actual invoice for the expense being requested. This is Northwest Compass Policy. Each Grant program has its own identifiable "cost center" that both revenue and expenses are posted in NWC accounting system. If the funding agency has questions regarding this plan, please call me at (847) 392-2344.

View Audit 27861

Finding 32161 (2022-001)

None 2022

Southern Regional School District

NJ

Cash Management School Nutrition Programs

Purchase Needed Equipment

View Audit 35067

Finding 32138 (2022-002)

Significant Deficiency 2022

Fall River School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Finding #2022-002 ? Inconsistencies Between General Ledger Project and PI-1086 Grant Claim Education Stabilization Fund- ESSER II (#84.425D) Federal Grantor - US. Department of Education Pass-through Award Number ? 2022-111736-DPIESSERFII-163 Pass-through Entity - Wisconsin Department of Public Inst...

Finding #2022-002 ? Inconsistencies Between General Ledger Project and PI-1086 Grant Claim Education Stabilization Fund- ESSER II (#84.425D) Federal Grantor - US. Department of Education Pass-through Award Number ? 2022-111736-DPIESSERFII-163 Pass-through Entity - Wisconsin Department of Public Instruction Condition: ESSER II grant reimbursement claims are submitted to the Wisconsin Department of Public Instruction using a PI-1086 report. A PI-1086 reimbursement claim includes the approved budget and the actual allowable program expenditures incurred to date. A PI-1086 claim is a summary report and the detail to support the claim must be maintained by the District. ESSER funding was audited as a major federal program for the year ended June 30, 2022. During the audit, we noted that general ledger costs in Project 163 (ESSER II project) were not consistent with the approved budget amounts or actual disbursement amounts in the PI-1086. Payroll costs included in the approved budget were not recorded to Project 163, and construction costs not included in the approved budget, were recorded to Project 163. After bringing to the District?s attention, late journal entries were made to reallocate the approved budgeted payroll cost to Project 163. Construction costs not included in the ESSER II budget were moved out of Project 163. Criteria: The District is required to track costs claimed on PI-1086 in detail by each grant?s specific project code. Project code numbers are provided by DPI to aid in tracking allowable reimbursable costs claimed to a grant. Reimbursement claims submitted to DPI should agree to the actual costs reported in the general ledger for that grant?s project code. Cause: The District?s approved ESSER II budget was $234,748. An ESSER II grant claim submitted reflected actual disbursements to date of $234,748. The PI-1086 reflected that actual costs incurred were the same as the approved budget. The unaudited general ledger Project 163 expenditures totaled $234,748, however, the breakdown of costs by Account Code object and function was not consistent with the approved budget. This caused confusion about what costs were being claimed. Effect: Costs claimed for reimbursement need to be consistent with the Wisconsin Department of Instruction approved budget. A reimbursement request could be made and paid by DPI for expenditures that did not comply with the approved budget or grant requirements. Context: Education Stabilization Fund (ESSER) was new grant funding in response to the rising costs associated with COVID-19 coronavirus. The federal government provided ESSER grants to aid schools in operating safely. Recommendation: Establish controls to ensure PI-1086 claims are made with information consistent with the District?s general ledger. Reclassify costs as needed with a journal entry to move costs in or out of a grant project based on costs claimed under the grant. If needed, request that the Wisconsin Department of Public Instruction amend an approved budget to be consistent with actual allowable costs incurred by District. Response: The District will evaluate its controls to ensure grant project codes are being properly utilized and costs claimed under the grant are appropriately coded. Prior to filing PI-1086 grant claims, we will ensure costs submitted are consistent with our general ledger and the approved budget. Contact Person: Dennis Birr Anticipated Completion: June 30, 2023

View Audit 28280

Finding 32090 (2022-001)

Significant Deficiency 2022

Carteret Board of Education

NJ

Cash Management

Assistant BA reviews expenditures and submits reimbursement requests on a monthly basis.

View Audit 33557

Finding 32062 (2022-002)

Material Weakness 2022

Covington Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch ...

Finding 2022-002 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Vicki Jones, Corporation Treasurer Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Lunch reimbursement claims will be reviewed by a secondary individual prior to submission to IDOE. Anticipated Completion Date: March 31, 2023

View Audit 27909

Finding 32029 (2022-004)

Material Weakness 2022

Clay Township

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to i...

FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to include adding line items for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will ensure that all funds used to compensate each covered firefighter position will be paid entirely out of Fund 8700, only. This action will result in a negative value for Fund 8700 until which time the fund is reimbursed the allowable costs under the provisions of the federal grant. The Director of Finance & HR will generate a report for each reimbursement request, which will be limited to include only the payroll dates of the period for which the request is being submitted. The Fire Chief will review and confirm that all associated costs have been withdrawn from Fund 8700. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023

View Audit 36302

Finding 32028 (2022-003)

Material Weakness 2022

Clay Township

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreads...

FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreadsheet which will contain blank cells for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will complete the blank spreadsheet by entering the corresponding data inside each of the cells for all covered positions. The Director of Finance and HR will attach supporting documentation (payroll history report & ledger line-item transactions) to indicate the costs were accurate, allowable, and within the period of performance. The Fire Chief will review and authorize the completed spreadsheet. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website, which will include uploading the completed spreadsheet and supporting documentation. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023

View Audit 36302

Finding 32019 (2022-001)

Significant Deficiency 2022

Cazenovia College

NY

Cash Management

2022-001 84.425 COVID-19 EDUCATION STABILIZATION FUND Recommendation: Our auditors recommend that we ensure that we are familiar with specific funding requirements for all grants received to ensure compliance with the funder. Action Taken: The College agrees with the auditor?s recommendation, howe...

2022-001 84.425 COVID-19 EDUCATION STABILIZATION FUND Recommendation: Our auditors recommend that we ensure that we are familiar with specific funding requirements for all grants received to ensure compliance with the funder. Action Taken: The College agrees with the auditor?s recommendation, however, the HEERF funding has been fully expended and the College is scheduled to cease academic operations and close permanently after the spring 2023 semester. If the U.S. Department of Education has questions regarding this plan, please call William Veit, Vice President for Finance/CFO at (315) 655-7195.

View Audit 31442

Finding 31948 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Lake Village, Arkansas

AR

HUD Housing Programs Reporting Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN YEAR ENDED MARCH 31, 2022 Oversight Agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Lake Village, Arkansas respectively submits the following corrective action plan for the year ended March 31, 2022. Name and address of public ...

CORRECTIVE ACTION PLAN YEAR ENDED MARCH 31, 2022 Oversight Agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Lake Village, Arkansas respectively submits the following corrective action plan for the year ended March 31, 2022. Name and address of public accounting firm: Donald E. Curtis, PLLC, Certified Public Accountant P.O. Box 1269 Beebe, AR 72012 The findings from the March 31, 2022 audit report are discussed below. The findings are numbered to correspond to the audit findings disclosed in Section II and Section III of the Schedule of Findings and Questioned Costs. Finding 2022-001 Criteria or specific requirement: Administration of the USDA and HUD housing programs independently in accordance with program requirements, including cash management. Recommendation for Corrective Action: Establish controls over cash management procedures for all programs to ensure proper management and supervision of the administration of interfund accounts payable/receivable, tenants? security deposits, bank reconciliations, and budgetary procedures. Planned Action/Action Taken: We will review vacated tenants? security deposit accounts, ensuring that they are properly refunded or applied to tenant charges, we will ensure that the security deposit bank account is properly funded, that all outstanding checks on each bank reconciliation clears within 6 months, and review our procedures over interfund accounting and budgetary practices. We will also provide increased supervision and training over these areas in an effort to resolve these issues. We anticipate a complete resolution of these errors by October 31, 2022. If the Oversight Agency has questions regarding this plan, please call Marcus Dickson, Executive Director at (870)265-3851. Sincerely, Marcus Dickson, Executive Director

View Audit 35224

Finding 31938 (2022-001)

None 2022

Charlton Heston Academy

MI

Cash Management School Nutrition Programs Equipment & Real Property Management

Findings and Recommendations: Finding Type: Material Noncompliance with Laws and Regulations. Condition: The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures at June 30, 2022. The Academy had approximately 4.61 months of expenditures as fund balance at June ...

Findings and Recommendations: Finding Type: Material Noncompliance with Laws and Regulations. Condition: The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures at June 30, 2022. The Academy had approximately 4.61 months of expenditures as fund balance at June 30, 2022. Recommendation: The Academy should submit a spend down plan and obtain Michigan Department of Education?s prior approval to improve the food quality or take other action to improve the program in accordance with 7 CFR 210.19(a)(2). Corrective Action Plan: The Academy is aware of the finding and has implemented procedures in order to prevent further noncompliance in the future. The Academy is working towards completion of the spend down plan currently in place which was previously approved by Michigan Department of Education. Responsible Department: Business department and Food Service department. Responsible Person: Frank Patterson (Business Manager) in conjunction with the Food Service Director and the Superintendent. Planned Completion Date (TBD or Date): Spend-down plan currently implemented and expected completion prior to June 30, 2023.

View Audit 33492

Finding 31937 (2022-001)

Material Weakness 2022

Rmc Tooele Property, LLC

UT

Questioned Costs Cash Management HUD Housing Programs

CORRECTIVE ACTION PLAN ? Not-for-profit Entity Project Legal Name: RMC Tooele Property, LLC HUD Project No.: 105-43073 Audit Firm: WSRP, LLC Period covered by the audit: Year Ended December 31, 2022 Corrective Action Plan prepared by: Name: LaMar Bangerter Position: CFO of Supporting Entity Telephon...

CORRECTIVE ACTION PLAN ? Not-for-profit Entity Project Legal Name: RMC Tooele Property, LLC HUD Project No.: 105-43073 Audit Firm: WSRP, LLC Period covered by the audit: Year Ended December 31, 2022 Corrective Action Plan prepared by: Name: LaMar Bangerter Position: CFO of Supporting Entity Telephone Number: (801) 397-4051 1. Finding 2022-1 a. Current Findings on Schedule of Findings, Questioned Costs and Recommendations. During the year ended December 31, 2022, management distributed funds before surplus cash was demonstrated at the end of the annual and semi-annual fiscal periods. In accordance with HUD guidelines and requirements regarding the Section 232 Insured Mortgage, distributions may only be made after the end of any annual or semi-annual fiscal period, and when positive surplus cash is demonstrated. b. Actions Planned on the Finding. During the year, excess cash was distributed from the Project to pay for expenses incurred by the parent on behalf of the project as well as the Parent?s own operating expenses. Management has reviewed the loan requirements and will ensure that excess cash will not be pulled from the Project except as allowed under the Section 232 guidelines and at annual or semi-annual intervals. Additional training was provided to the cash manager and a new process was put in place to ensure transfers don't happen in this bank account.

View Audit 31440 Questioned Costs: $1

Finding 31930 (2022-002)

Significant Deficiency 2022

Domestic Violence Program INC

TN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Finding 2022-002 - Timesheet Signatures Recommendation: Controls should be strengthened to ensure all timesheets are signed by the employee and the employee's supervisor. Background: This appears to be an oversight when obtaining timesheets from employees. Responsible Person: Ericka Downing Correcti...

Finding 2022-002 - Timesheet Signatures Recommendation: Controls should be strengthened to ensure all timesheets are signed by the employee and the employee's supervisor. Background: This appears to be an oversight when obtaining timesheets from employees. Responsible Person: Ericka Downing Corrective Action: The Organization agrees with this finding and will implement the following:? Develop/Design internal controls to provide reasonable assurance that services charged to Federal awards are in accordance with applicable cost principles. ? All timesheets must be reviewed by the employee and their direct supervisor before submission for payroll processing to ensure accuracy of activities and time recorded. ? No time sheet will be processed for payroll by the organization unless the time sheet is signed by the employee and employee?s supervisor. ? Re-train leadership on protocols to ensure accuracy of time worked and grant allowable activities are recorded on time sheets and that all parties sign the timesheet as verification of approval of said activities. Completion date: March 31, 2023

View Audit 27732

Finding 31783 (2022-003)

Material Weakness 2022

City of Inver Grove Heights

MN

Allowable Costs / Cost Principles Cash Management Reporting

2022-003 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs Reporting Deficiency in Internal Control over Compliance Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Pr...

2022-003 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs Reporting Deficiency in Internal Control over Compliance Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over expenditures. During the course of our engagement, we noted reimbursement requests and required reports were not reviewed prior to submission and the City did not have sufficient internal controls over the reporting process. CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the compliance issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review internal control procedures. Sincerely, Amy Hove Finance Director

View Audit 26078

Finding 31781 (2022-001)

None 2022

City of Inver Grove Heights

MN

Allowable Costs / Cost Principles Cash Management

2022-001 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs The Staffing for Adequate Fire and Emergency Response grant requires grantees to request reimbursement for payroll costs incurred during the applicable ...

2022-001 U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response Activities Allowed or Unallowed and Allowable Costs The Staffing for Adequate Fire and Emergency Response grant requires grantees to request reimbursement for payroll costs incurred during the applicable grant period. During the course of our engagement, we noted the City requested grant reimbursement for a greater amount of payroll costs then what was actually incurred during applicable grant periods. CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Planned in Response to Finding: Management is aware of the compliance issue and will implement the suggested procedures. Official Responsible for Ensuring CAP: Amy Hove, Finance Director, would be responsible for procedures. Planned Completion Date for CAP: Procedures will be implemented in the current fiscal year. Plan to Monitor Completion of CAP: The finance department will review reimbursement requests and ensure compliance. Sincerely, Amy Hove Finance Director

View Audit 26078

Finding 31780 (2022-001)

None 2022

Harrison County Hospital

IN

Allowable Costs / Cost Principles Cash Management Reporting

CORRECTIVE ACTION PLAN September 26, 2023 U.S. Department of Health and Human Services Harrison County Hospital respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoi...

CORRECTIVE ACTION PLAN September 26, 2023 U.S. Department of Health and Human Services Harrison County Hospital respectively submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: Year ended December 31, 2022. The findings from the schedule of findings and questioned costs for the year ended December 31, 2022, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDITS 2022-001 Condition: When providers are identifying their expenses attributable to coronavirus, they must offset these expenses with any amounts received through other sources, such as direct patient billing, commercial insurance, and other funding received. PRF and/or ARP payments may be applied to remaining expenses or costs, after netting the other funds received or obligated to be received, which offsets those expenses. Management did not net the estimate of funds received through patient billing against expenses claimed. Action: Management will implement internal control procedures to ensure proper reporting of lost revenues, as is required under the reporting guidelines stipulated by HRSA, in future reporting periods. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Dr. Lisa Clunie, CEO, at (812) 738-3730. Sincerely, Dr. Lisa Clunie CEO

View Audit 25772

Finding 31707 (2022-001)

None 2022

Swope Gardens Housing Corporation

MO

HUD Housing Programs Cash Management

Finding No 2022-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. ...

Finding No 2022-001 Name of Responsible Party Fred Gibbs FKGibbs Company, LLC PO Box 410312 Kansas City, MO 64141 Fred@fkgibbs.com M: 913.709.1811 Views of Responsible Official and Corrective Action Management will fund residual receipts within the required timeframe going forward. Expected Date of Completion:

View Audit 26795

Finding 31658 (2022-001)

Material Weakness 2022

Fremont School District No. 79

IL

Cash Management Reporting

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expe...

FREMONT SCHOOL DISTRICT NO. 79 44-063-1580-22 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS21 Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 001 Condition: The District did not review the general ledger and ISBE expenditure reports to ensure grant expenditures were posted and reported correctly. Plan: District has implemented procedures to determine grant expenditures were posted correctly in the general ledger as well as the ISBE expenditure reports. Anticipated Date of Completion: 10/31/2022 Name of Contact Person: Ivy Fleming Management Response: n/a

View Audit 31413

Finding 31651 (2022-002)

Material Weakness 2022

Housing for the Multi-Handicapped Blind

NY

HUD Housing Programs Student Financial Aid Allowable Costs / Cost Principles

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure principle, accrued interest, and interest expense on debt is properly accounted for and reported.

View Audit 27899

Finding 31635 (2022-005)

Significant Deficiency 2022

University of Illinois

IL

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303

Finding 2022-005 Excess Cash - SFA Plan: The University will continue to use the enhanced excess cash identification process which was implemented in May 2022 Expected Implementation Date: May 2022

View Audit 26102

Finding 31634 (2022-008)

Significant Deficiency 2022

University of Illinois

IL

Subrecipient Monitoring Cash Management § 200.303 § 200.305

Finding 2022-008 Timing of Subrecipient Payments Plan: UIUC- The University of Illinois Urbana-Champaign continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The U...

Finding 2022-008 Timing of Subrecipient Payments Plan: UIUC- The University of Illinois Urbana-Champaign continues to review and enhance its internal subrecipient payment processes to find ways to identify and prevent untimely subrecipient payments, and to reduce the potential for human error. The University will implement additional internal measures to address inefficiencies related to the current multi-department review, approval, and payment process. UIC - The University of Illinois Chicago will communicate reminders and provide training, as necessary, to parties involved in the subrecipient payment process. The University will continue to monitor and refine procedures. Expected Implementation Date: April 2023

View Audit 26102

Finding 31562 (2022-001)

Material Weakness 2022

Mulberry Grove Community Unit School District No. 1

IL

Questioned Costs Cash Management Reporting

Finding Synopsis: District reported program expenditures did not match District accounting records resulting in overreported program expenditures of $7,971. Action Steps: District will begin utilizing accounting software functionality designed to aid in proper expenditure reimbursement request re...

Finding Synopsis: District reported program expenditures did not match District accounting records resulting in overreported program expenditures of $7,971. Action Steps: District will begin utilizing accounting software functionality designed to aid in proper expenditure reimbursement request reporting. Contact Person: Regina Johnson, Bookkeeper and Casie Bowman, Superintendent. Anticipated Completion Date: February 1, 2023.

View Audit 30475 Questioned Costs: $1

Finding 31555 (2022-008)

Significant Deficiency 2022

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in orde...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ARP ESSER - Homeless Children and Youth (1 of 2 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 25796

Finding 31527 (2022-002)

Significant Deficiency 2022

City of Austin

TX

Cash Management Reporting Significant Deficiency

Finding 2022-002: Control Finding?Significant Deficiency?Immunization Outreach?Reporting Contact Person? Adrienne Sturrup, Austin Public Health Director Management Response? Austin Public Health (APH) identified the reporting discrepancy in August 2022 and quickly implemented tighter controls to tra...

Finding 2022-002: Control Finding?Significant Deficiency?Immunization Outreach?Reporting Contact Person? Adrienne Sturrup, Austin Public Health Director Management Response? Austin Public Health (APH) identified the reporting discrepancy in August 2022 and quickly implemented tighter controls to track the timely submission of the Financial Status Reports (FSRs). The new process was fully implemented on 10/1/2022. APH experienced a large increase in grants from multiple sources related to COVID-19. APH also experienced a complete staff turnover and the addition of two accountant positions for grant billing. The new controls are as follows: APH has implemented a monthly checklist for all Accountants to utilize during monthly grant billings. This checklist contains all monthly responsibilities, including each grant requiring FSR, B-13, supplemental forms, invoices/voucher, and any other items required to be submitted to the grantor. This checklist is submitted to the Accounting Manager to review with each grant monthly billing. 1. Each FSR due date is now recorded on the cover sheet check list of each monthly billing. 2. The FSR is submitted to the Accounting Manager with the monthly billing. 3. The grant does not get approved unless requirements 1 and 2 are met. 4. The Accounting Manager then sends the FSR to the Grantor and the accountant to record.

View Audit 35930

Corrective Action Plans

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