Corrective Action Plans

Finding 37011 (2022-001)

Material Weakness 2022

Barnesville Exempted Village School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2022-001 Planned Corrective Action: The district will improve internal controls to make sure clauses concerning prevailing wage rates are within construction projects and that contractors must submit copies of payroll and certify that prevailing wages were paid. Anticipated Complet...

Finding Number: 2022-001 Planned Corrective Action: The district will improve internal controls to make sure clauses concerning prevailing wage rates are within construction projects and that contractors must submit copies of payroll and certify that prevailing wages were paid. Anticipated Completion Date: 6/1/2023 Responsible Contact Person: Adam Quirk, Treasurer

View Audit 30365

Finding 37000 (2022-001)

None 2022

Roscommon Area Public Schools

MI

Cash Management School Nutrition Programs Subrecipient Monitoring

Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation. A spend down plan is in process to help alleviate the excess fund balance down ...

Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation. A spend down plan is in process to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-2023 fiscal year. The persons responsible for the corrective action are Valarie Larange, the food service director and Karen Emond, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.

View Audit 35558

Finding 36981 (2022-001)

None 2022

Coe College

IA

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

Identifying Number: 2022-001 Finding: The College did not return excess Federal Direct Student Loan funds and the student portion of COVID-19 Education Stabilization funds within the required timeframe. Corrective Actions Taken or Planned: The Controller will access the Federal Student Aid (FSA) P...

Identifying Number: 2022-001 Finding: The College did not return excess Federal Direct Student Loan funds and the student portion of COVID-19 Education Stabilization funds within the required timeframe. Corrective Actions Taken or Planned: The Controller will access the Federal Student Aid (FSA) Partner Connect website, which is updated daily, prior to every draw. This will be in addition to verifying the G5 federal loan site and grant disbursement levels. They will ensure that it won?t be missed in the future as G5 reconciliation is only required monthly. Persons Responsible and Completion Date: Barb Hoffman, Director of Financial Aid and Carly Szawiel, Assistant Controller

View Audit 28019 Questioned Costs: $1

Finding 36969 (2022-001)

Material Weakness 2022

Kvc Health Systems, Inc.

KS

Allowable Costs / Cost Principles Cash Management Reporting

During the testing of the compliance requirements of this program, it was determined that the lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, which led to the Organization under-reporting their lost revenues within the HHS Provider Relief Fund...

During the testing of the compliance requirements of this program, it was determined that the lost revenues were being reported incorrectly and not consistent with existing guidance provided by HHS, which led to the Organization under-reporting their lost revenues within the HHS Provider Relief Fund portal. Personnel Responsible for Corrective Action: Sherri Lohe, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by December 31, 2022 Corrective Action Plan: The Organization is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure future portal submissions are compliant with said guidance. Going forward, the Organization will continue to improve its internal controls related to lost revenue calculations and reporting and work with their external advisors to ensure future portal submissions, if any, are compliant with said guidance. The under-reporting of lost revenues had no impact on the Organization?s ability to cover the total Provider Relief Fund payments received.

View Audit 27930

Finding 36968 (2022-003)

Material Weakness 2022

Women's Center, Inc.

ID

Allowable Costs / Cost Principles Cash Management Period of Performance

Finding 2022-003 Condition During the current year, the Organization submitted several of their draw requests to one of its funding agencies past the 45-day requirement. Per the grant agreement, any requests submitted beyond this timeframe can be denied for reimbursement at the discretion of the gra...

Finding 2022-003 Condition During the current year, the Organization submitted several of their draw requests to one of its funding agencies past the 45-day requirement. Per the grant agreement, any requests submitted beyond this timeframe can be denied for reimbursement at the discretion of the granting agency. Corrective Action Plan We understand the auditor?s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.

View Audit 30560

Finding 36831 (2022-003)

Material Weakness 2022

New Jersey City University

NJ

Cash Management

The University agrees with the finding and in order to ensure compliance, the University will drawdown funds when it is prepared to spend them in the allotted timeframe in accordance with grant agreements and requirements.

View Audit 35370

Finding 36828 (2022-004)

Material Weakness 2022

New Jersey City University

NJ

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement...

The University agrees with the finding and to ensure compliance with the federal requirements that disbursement data be reported within the 15-calendar window, the Financial Aid Director is in the process of developing a new Policy that will address the review of rejected or denied Pell Disbursement. Any Pell Award that is disbursed but rejected or denied on COD will be cancelled off student accounts while the Financial Aid Office resolves the reason why a Pell Grant disbursement was rejected or denied. Some situations cannot be resolved within the 15-day window. It is therefore prudent for the University to remove the Pell disbursement and resolve the issue before re-disbursing the award. The new Policy will also include a pre-disbursement authorization process to confirm that the disbursement once requested will be accepted on COD, therefore reducing the risk of the University disbursing a Pell Award that will be rejected on COD. The University has also contracted with a PeopleSoft consultant to address the manual processes and develop a more automated business process.

View Audit 35370

Finding 36826 (2022-001)

Significant Deficiency 2022

Kingsbridge Heights Community Center, Inc.

NY

Subrecipient Monitoring Cash Management Reporting § 200.303

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensu...

Finding: 2022-001 ? Reporting Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Corrective Action Plan: KHCC strives to meet all reporting requirements through-out the year. As such, KHCC will put a system in place to ensure timely and accurate submission of all required reports. The vouchers are prepared by a staff accountant based on books and records of KHCC. The senior manager will review the vouchers for completeness and accuracy before submission. Further, budget vs actual analysis will be reviewed on a monthly basis by the Program Director or Chief Program Officer, and the Chief Executive Officer.

View Audit 32322

Finding 36758 (2022-002)

Significant Deficiency 2022

Portland Va Research Foundation

OR

Questioned Costs Allowable Costs / Cost Principles Cash Management

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response...

Memorandum of Understanding Billing Recommendation: We recommend that the organization implement procedures to ensure that reimbursement requests are based on actual invoices. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Once this deficiency was identified, PVARF immediately contacted VA Portland Health Care System to determine if invoicing would the forthcoming. When it was made clear that there was no forthcoming invoicing, the sponsor was contacted to determine refund steps. Ultimately, the funds were returned to the agency that was inappropriately billed. Action Plan: In addition to ensuring effective communication between the stakeholders, PVARF implemented standard follow-up protocols to make certain VAPORHCS is invoicing PVARF timely, PVARF is in the process of implementing a project management platform that will effectively and efficiently manage major milestones such as invoicing for grants, contracts, and clinical trials. It was also made clear to PVARF administrative staff that there will be no billing ahead of receipt of invoices on any agreements, and that doing so is a breach of the executed contract. Name(s) of the contact people responsible for correction action: Admin Staff Team Plan completion date for corrective action plan: July 31, 2023

View Audit 35130 Questioned Costs: $1

Finding 36662 (2022-002)

Material Weakness 2022

Rockbridge Area Social Services Board

VA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan The City of Buena Vista, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robinson, Farmer, Cox Associates 10 Hedgerow Drive Staunton, VA 24401 Audit Period: July 1, 202...

Corrective Action Plan The City of Buena Vista, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Robinson, Farmer, Cox Associates 10 Hedgerow Drive Staunton, VA 24401 Audit Period: July 1, 2021 to June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Financial Statement Findings 2022-001 Material Weakness Responsible Person, Title: Jason Tyree, City Manager; Charles Clemmer, Finance Director Audit Finding: The City's financial statements required several material adjusting entries by the Auditor to ensure such statements complied with Generally Accepted Accounting Principles. Auditor Recommendation: Management should review the current year adjusting entries and consider whether or not they apply during the next fiscal year. Anticipated Completion Date: 02-15-2023 City's Response: Concur Corrective Action Planned: Management will review current year adjusting entries and determine whether or not they apply during the next fiscal year. In addition, management will closely review financial statements so material adjusting entries by Auditor will not be necessary. Federal Award Findings and Questioned Costs 2022-002 Material Weakness and Compliance Finding Responsible Person, Title: Dr. Francis, Superintendent; Denise Fitzgerald, Grant Coordinator; Sandra Mohler, Finance Audit Finding: During a test of disbursements, we observed that an invoice was submitted for reimbursement to Virginia Department of Education under the Education Stabilization Fund (ESSER) as well as under the Coronavirus Tate and Local Fiscal Recovery Funds to Support HVAC Replacement. Under the terms of the Coronavirus State and Local Fiscal Recovery Funds to Support HVAC Replacement, there is a 100% local match required, which could be funded with ESSER funding. The School Board's total HVAC project was $224,856 and the School Board received reimbursement in the amount of $424,856 ($224,856 under ESSER and $200,000 under ARPA HVAC). Auditor Recommendation: The School Board should thoroughly review the terms and conditions of federal awards before submitting reimbursement to ensure compliance with federal programs. Anticipated Completion Date: 02-15-2023 City's Response: Concur Corrective Action Planned: Amendments were completed in a timely manner with the advice and guidance from VDOE Directors- Lynn Sodat and Susan Dandridge. These amendments reflect the necessary changes for the BVCPS to be in compliance with both grants. Both have received final approval from VDOE. Moving Forward BVCPS will continue to review on an ongoing basis of all approved expenditures by Denise Fitzgerald and Sandra Mohler in order to maintain proper financial records for future audits and accountability to the VDOE guidelines. This information will be shared monthly with our Core Committee, which consists of the following SBO personnel: Dr. Miller, Dr. Francis, Denise Fitzgerald, Juli Gibson, Robin Williams, Sherrie Wheeler and Sandra Mohler. Any questions regarding this corrective action plan can be addressed by Charles Clemmer, City Finance Director at 540-261-8602.

View Audit 34865 Questioned Costs: $1

Finding 36574 (2022-001)

None 2022

Greater Johnstown Area Vocational Technical School

PA

Cash Management Material Weakness

Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: The Greater Johnstown Area Vocational Technical School currently has procedures in place for cash monitoring to ensure compliance with U.S. Department of Education Federal Student Aid guidelines which are similar to the...

Responsible Individual: Matthew Zern, Financial Officer Corrective Action Plan: The Greater Johnstown Area Vocational Technical School currently has procedures in place for cash monitoring to ensure compliance with U.S. Department of Education Federal Student Aid guidelines which are similar to the requirements for the HEERF funds. Due to unfamiliarity with the HEERF guidelines during the COVID-19 pandemic, these funds were drawn down in the G5 system earlier than needed. In the future, GJCTC will follow existing procedures to ensure compliance with cash management. Anticipated Completion Date: June 30, 2023.

View Audit 27025

Finding 36535 (2022-002)

Significant Deficiency 2022

Schreiner University

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website withi...

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website within the required time frame. ? For both the institutional and student portions of the grant, there was no quarterly report for the period ending June 30, 2021. Reporting was posted for the period ending May 30, 2021 which reported the final activities for the second round of HEERF awards. There were drawdowns that occurred during the month of June 2021 for both portions of the third round of HEERF funding that were incorrectly included in the September 30, 2021 quarterly reports. ? The University?s institutional portion quarterly report for September 30, 2021 reported the total for only lost revenue from auxiliary sources and this did not agree to support provided. ? The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Corrective Action Plan: Management recognizes the significant deficiency, yet stands firm that that the guidance (FAQs, webinars, web posting, templates) for the HEERF reporting by the US Department of Education was confusing, contradictory, and ever-evolving. Management did its best to follow the reporting requirements, and as a result, will do the following to address this matter going forward. -Verify in writing from the US Department of Education that the actions taken from the university meet the reporting requirements -Require that all three leaders that interface with HEERF (Vice President for Planning and Finance, Controller, Director of Financial Aid and Student Accounts) review the reporting requirements and supporting documentation -Update the 2021 Annual report by adding $750 for ?Implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines? and $1,400 for ?conducting direct outreach to financial aid applicants about the opportunity to receive financial aid adjustment due to the recent unemployment of a family member or independent students, or other circumstances? out of the $4M received of institutional funds. Name(s) of Contact(s) Responsible for Corrective Action: Dr. Lucien Robert Costley Vice President for planning & Finance/CFO Elizabeth Oehler Controller

View Audit 26143

Finding 36501 (2022-004)

Material Weakness 2022

Mobridge Regional Hospital

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a ...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeeping account or as a separate bank account. The Hospital had excess cash available to cover the required reserve amount. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash within its general operating bank account. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: June 30, 2023

View Audit 35301

Finding 36486 (2022-005)

Significant Deficiency 2022

Crow Wing County

MN

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

2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for re...

2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure the random moments studies are periodically reviewed against payroll and updated appropriately. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36460 (2022-001)

Material Weakness 2022

Concord Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding was corrected beginning July 1, 2022. Concord Community Schools hired an add...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Jim Evans Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: This finding was corrected beginning July 1, 2022. Concord Community Schools hired an additional staff member and that staff member reviews the information used to prepare the Monthly Sponsored Claims for reimbursement to verify that the claims are accurate, complete and prepared in accordance with the grant requirements. Once the review is complete, the Monthly Sponsored Claims are printed and signed by both the Food Service official who prepared the claims and the food service official who reviewed the claims for accuracy, completeness and compliance with grant requirements. Anticipated Completion Date: This finding has been corrected.

View Audit 35807

Finding 36407 (2022-003)

Significant Deficiency 2022

Maywood-Melrose Park-Broadview School District 89

IL

Allowable Costs / Cost Principles Cash Management Reporting

Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were...

Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July 2022. Plan: The District will implement an expenditure tracking system that will require all supporting documentation be uploaded to an electronic filing sharing system (OneDrive) for all quarterly reporting periods. The District will review submittals against dates for which goods and services were actually received. In addition, the District will implement a receiving protocol to coordinate payables against the receipt of materials. Anticipated Date of Completion: June 30, 2022 Name of Contact Person: James Vreeland, Business Manager Management Response: See above

View Audit 37186

Finding 36336 (2022-002)

Material Weakness 2022

City of Crystal Lake, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition Found: During audit fieldwork, the auditors spoke to City Staff about the Illinois Environmental Protection Agency (IEPA) Loan reimbursements the City had received during FY2022. The question was whether or not the expenditures we asked to be reimbursed for were eligible because the expens...

Condition Found: During audit fieldwork, the auditors spoke to City Staff about the Illinois Environmental Protection Agency (IEPA) Loan reimbursements the City had received during FY2022. The question was whether or not the expenditures we asked to be reimbursed for were eligible because the expense was incurred prior to the loan being approved. The expenditures in question had already been reimbursed to the City from the IEPA and were considered eligible expenditures. When the request from the auditors came for the account numbers that the expenditures had been paid out of, City Staff realized that the majority of these older invoices had been paid with proceeds from the 2015 GO Note issuance, and as such were not eligible to be reimbursed by the IEPA. City Staff relayed this discovery to the auditors and recorded an adjustment to reduce the receivable from the IEPA ($260,749.30) that were not eligible. The City has worked with the consultant managing the project at Baxter and Woodman, and the IEPA, to remedy the issue with a reduction to the City's next distribution. The IEPA loan has not been closed out as of this date, allowing for the reduction without significant impact. Corrective Action Plan: Going forward, the Public Works Department will forward the IEPA Loan draw requests to the Finance Department to be reviewed before being submitted to the IEPA for reimbursement. The Finance Department was not included in the draw request prior to this finding. By having the Finance Department review the draw requests, we can ensure that all items submitted for reimbursement are eligible. Staff at Baxter and Woodman, who package invoices for submittal to the IEPA on behalf of the City, will also be reviewing invoices more closely before submittal as an independent verification. Implementation Date: This change is effective immediately and the Finance Department has already started reviewing the next invoices being submitted to the IEPA for reimbursement.

View Audit 26960 Questioned Costs: $1

Finding 36314 (2022-007)

Material Weakness 2022

Cumberland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliati...

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 26556

Finding 36282 (2022-003)

Significant Deficiency 2022

Government of the District of Columbia

DC

Subrecipient Monitoring Cash Management Reporting § 200.303

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding ...

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding staff from the FNS team. In this situation, a transition of staff and incomplete off boarding and incomplete uploading of the departing staff member?s laptop was found to be the root cause for FNS? inability to produce the 2 missing reviews. Moving forward, FNS Staff will be completing a verified upload of reviews to the DCPS-FNS SharePoint site as each cycle is completed. Validation that the upload from each Field Specialist has been completed will flow from the FNS Field Operations Specialist to the FNS Operations Manager. And a confirmation email will be sent from the FNS Operations Manager to the Specialist, Nutrition & Compliance who is accountable to OSSE. A copy of the communication will be maintained with the electronic file for ease of locating. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36279 (2022-003)

Significant Deficiency 2022

Erie Community Unit School District No. 1

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022-003 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 should be prepared on the cash basis and obligations repor...

Finding No.: 2022-003 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 should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Chuck Milem, 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 38147

Finding 36228 (2022-001)

None 2022

Hollis School District

NH

Allowable Costs / Cost Principles Cash Management School Nutrition Programs

Corrective Action Plan Finding 2022-001 Finding Summary: The Hollis School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $174,479. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has ...

Corrective Action Plan Finding 2022-001 Finding Summary: The Hollis School District?s Food Service Fund net cash resources were in excess of the maximum allowable amount by $174,479. Responsible Individual: Kelly Seeley, Business Administrator Corrective Action Plan: The School District has developed a spend-down plan for reducing the Food Service Fund Balance to compliance level during the 2022-23 fiscal year, and has submitted the plan to the State of New Hampshire Department of Education for approval. Anticipated Completion Date: June 30, 2023

View Audit 31640

Finding 36187 (2022-001)

Material Weakness 2022

Great Expectations Housing Corporation

CA

HUD Housing Programs Special Tests & Provisions Cash Management

Reporting views of responsible officials and planned corrective actions Management has opened a new residual account for this HUD entity and has put in place controls to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.

View Audit 34377

Finding 36168 (2022-001)

Significant Deficiency 2022

Upper Columbia United Tribes

WA

Questioned Costs Matching / Level of Effort / Earmarking Cash Management § 200.303

The Executive Director will implement measures to ensure that the most recent ICRA is utilized on drawdown requests.

View Audit 26976 Questioned Costs: $1

Finding 36112 (2022-006)

Material Weakness 2022

Oak Park Elementary School District 97

IL

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

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 r...

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not paid by the District until October 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance

View Audit 30957

Finding 36100 (2022-003)

Significant Deficiency 2022

Oak Park Elementary School District 97

IL

School Nutrition Programs Internal Control / Segregation of Duties Cash Management

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these su...

Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these submissions are not reviewed or approved by anyone else. Plan: The Senior Director of Finance will review monthly reimbursement claims that are prepared by the Food Service Coordinator to ensure that amounts agree to supporting documentation prior to submission. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance

View Audit 30957

Corrective Action Plans

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