Corrective Action Plans

Finding 30657 (2022-001)

Significant Deficiency 2022

OR

Cash Management Reporting Significant Deficiency

Finding 2022-01 - Source Documentation, Strengthen Controls over Financial Reporting (Significant Deficiency) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the no...

Finding 2022-01 - Source Documentation, Strengthen Controls over Financial Reporting (Significant Deficiency) Criteria: Management is responsible for establishing and maintaining effective internal control over financial reporting. Internal controls should allow management or employees in the normal course of performing their assigned functions to prevent or detect material misstatements in the financial reporting of all district funds. Condition: District prepared drawdown calculations according to an internal reconciliation spreadsheet tool outside of the General Ledger rather than utilizing proper General Ledger expenditure and supporting backup information. Cause: General ledger recording, or reconciling procedures were not enforced or completed. Dependable general ledger data was not available. Effect or Potential Effect: The lack of effective internal control activities over financial reporting could allow for inadvertent errors, such as calculation errors, payments for unauthorized purposes, and result in improper financial reporting. Questioned Cost: No Context: During our testing of expenditures, we found no Federal drawdown reimbursement requests selected for testing that did not reconcile to their corresponding expenditures. Repeat of a Prior-Year Finding: Yes, Financial Statement Findings 2021-1 Recommendation: The District should establish a more detailed process for the review and approval of GAAP package Reporting, and grant progress reporting. As part of this process, the individual underlying and supporting worksheets and calculations should be subject to independent challenge, review and approval at a sufficiently detailed level whereas calculation and other errors are prevented and detected in a timely manner. District's Response: The District had originally relied on a consultant accounting professional for recording activity in the general ledger. General ledger activity was not available timely, or in sufficient quality such that the General Manager could rely upon the general ledger to gather information for reporting to grantors. Consequently, the General Manager developed and relied upon their own spreadsheet records for grant reimbursement requests. The district has now incorporated more grant specificity within the general ledger, but the spreadsheet is still being relied upon to calculate and support grant activity. Corrective Action Plan: The District hired a Finance Manager to oversee the day-to-day financial operations of the District. Improvements are ongoing, but will not be sufficient for general ledger based reporting until FY 2022-2023, when it is anticipated that this will allow the activities of the district to be recorded and managed within the general ledger. Planned Implementation Date: July 1, 2022 Responsible Person: General Manager, Umpqua Public Transit District

View Audit 35618

Finding 30563 (2022-003)

None 2022

Dove, Inc.

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Man...

Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Management's Response: Management is in agreement with this finding. The internal checklists and cost reimbursement calculations will be reviewed for accuracy and consistency in the event that such funding is received in the future.

View Audit 34854 Questioned Costs: $1

Finding 30513 (2022-004)

Material Weakness 2022

Anderson Community School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Dire...

Contact Person Responsible for Corrective Action: Kelsi Hall Contact Phone Number: 765-641-2096 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Meal counts are gathered and printed off of NutriKids by the food service Bookkeeper and given to the Director. The Director reviews the information and enters the numbers in CNPweb for each school individually. Before submitting the claims, the Director cross references the combined totals from NutriKids with the totals on the CNPweb Sponsor Claims page to ensure they match. If they do not match, this would alert the Director if there were any typos or errors in CNPweb. The meal count papers are then returned to the Bookkeeper to double check that the numbers entered in CNPweb match the numbers that were printed off from NutriKids. Anticipated Completion Date: July 1, 2023

View Audit 27165

Finding 30495 (2022-002)

Material Weakness 2022

Harrison Hills City School District

OH

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

Finding Number: 2022-002 Planned Corrective Action: In the future, the Treasurer will ensure that prevailing wage rate requirements are included on all applicable contracts. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Roxane Harding, Treasurer

View Audit 25964

Finding 30488 (2022-001)

None 2022

Hope Housing of Green Country, Inc.

LA

Cash Management HUD Housing Programs Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on September 6, 2022, in the amount of $2,223. M...

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on September 6, 2022, in the amount of $2,223. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: September 6, 2022

View Audit 25127

Finding 30439 (2022-004)

Significant Deficiency 2022

New England Conservatory of Music

MA

Cash Management

Finding no. 2022-004 ? HEERF Cash Management Finding: There were two drawdowns from G5 during the year that were disbursed after the time requirement. One was related to the institutional portion and one was related to the student portion. Corrective Action Taken or Planned: New staff joining the ...

Finding no. 2022-004 ? HEERF Cash Management Finding: There were two drawdowns from G5 during the year that were disbursed after the time requirement. One was related to the institutional portion and one was related to the student portion. Corrective Action Taken or Planned: New staff joining the Conservatory in fiscal year 2023 are aware of the disbursement requirements and will ensure timely disbursement. The Conservatory has hired a new Bursar during fiscal 2023 who will be responsible to ensure timely disbursements. Completed, March 2023 Responsible person Kathleen Jewett, Director of Student Accounts

View Audit 24262

Finding 30399 (2022-002)

Significant Deficiency 2022

Chaska Manor Dba: Talheim

MN

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

2022-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreem...

2022-002 Deposit of surplus cash to residual receipts more than 90 days Recommendation: Management should continue to evaluate their internal policies and procedures to ensure surplus cash is deposited within 90 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management adopt policies of earlier deposit or switch to electronic methods. Name of the contact person responsible for corrective action: Michael Senden, CEO Planned completion date for corrective action plan: December 2023

View Audit 24467

Finding 30392 (2022-035)

Significant Deficiency 2022

State of North Dakota

ND

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for t...

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state?s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding source other than SLFRF. All expenditures reimbursed through SLFRF are included in federal reports for the period in which the reimbursement occurred. The Office of Management and Budget does not feel a corrective action plan is necessary and plans to continue federal reporting based on the timing of reimbursed expenditures for the duration of the SLFRF reporting to ensure all expenditures of SFLRF funding are accurately included in reports covering the period of reimbursement. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable.

View Audit 36677

Finding 30356 (2022-002)

None 2022

City of Cheboygan

MI

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. As a result of this conditi...

Finding: 2022-002 ? Immaterial noncompliance ? Written policies required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the City has processes in place to cover these areas, the City lacks formal written policies covering these areas. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the City ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: We agree with the finding and will develop and implement written procedures required for federal awards.

View Audit 33097

Finding 30354 (2022-001)

None 2022

Mullally Manor, Inc. D/b/a Casa San Pablo

FL

Questioned Costs HUD Housing Programs Cash Management

U.S. Department of Housing and Urban Development Mullally Manor, Inc. d/b/a Casa San Pablo (FHA/Contract No. 067-11118) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bolerjack, Halsema, Bowlin...

U.S. Department of Housing and Urban Development Mullally Manor, Inc. d/b/a Casa San Pablo (FHA/Contract No. 067-11118) respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bolerjack, Halsema, Bowling & White PA 42 South Peninsula Drive Daytona Beach, FL 32118 Audit Period: For the year ended December 31, 2022 The findings from the December 31, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. B. FINDINGS RELATED TO THE FINANCIAL STATEMENTS WHICH ARE REQUIRED TO BE REPORTED IN ACCORDANCE WITH GAGAS None C. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARDS Finding 2022-001: Delinquent Residual Receipts Deposits Recommendation: The calculated annual surplus cash from the year ended December 31, 2021, should be deposited into the residual receipts account immediately. Action Taken: The Project deposited the required residual receipts amount subsequent to year-end. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mr. Rex Snyder at 205-933-1020. Sincerely yours, Mullally Manor, Inc. d/b/a Casa San Pablo

View Audit 32390 Questioned Costs: $1

Finding 30339 (2022-002)

None 2022

Concord Hospital, Inc.

NH

Allowable Costs / Cost Principles Cash Management

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

Identifying Number 2022-002: Invoice Submitted in Duplication Criteria: Management was responsible for submitting accurate monthly reimbursement requests to the grantor for allowable costs incurred under the grant agreement. Condition: During compliance testing, it was determined that one invoice totaling $229 was submitted for reimbursement under the grant twice, in error. Context: An invoice totaling $229 was incorrectly submitted for reimbursement under the grant. Cause: The process to prepare monthly reimbursement requests is manual and the invoice was submitted for reimbursement twice during the month of February 2022 in error. Effect: As a result, the System received $229 from the grantor for costs that were not supported. Recommendation: Management should notify and refund the grantor for the funds received in duplication. Management should also implement controls to ensure this error does not reoccur. Responsible Party: Scott Sloane, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and will ensure controls are implemented to prevent this error from reoccurring. An amended report will be filed with the awarding agency, as applicable. Anticipated Completion Date: By July 31, 2023

View Audit 30271

Finding 30338 (2022-001)

None 2022

Concord Hospital, Inc.

NH

Cash Management Reporting

Identifying Number 2022-001: Timeliness of Reporting Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement which specified submission dates within 15 working days of each month. Condition: During compliance testing, it was determined that ...

Identifying Number 2022-001: Timeliness of Reporting Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement which specified submission dates within 15 working days of each month. Condition: During compliance testing, it was determined that the two monthly reimbursement submissions during fiscal year 2022 selected for testwork for HUB were submitted to the grantor 19 and 17 working days after month end. The two monthly reimbursement submissions selected for testwork for MAT were submitted to the grantor 19 and 18 working days after month end. Context: The required submissions were not submitted timely based on the terms of the grant agreement. Cause: Management has processes and controls over the reporting process, however, competing priorities and staffing limitations resulted in not consistently meeting this monthly reporting deadline. The tracking and reporting for these grants is currently manual, and ensuring that all invoices for the covered month have been received, reviewed and included, is a lengthy process. Effect: As a result of the condition, required reporting was not submitted timely based on the terms of the grant agreement. Recommendation: In the future, the System should ensure it implements appropriate processes and controls to ensure required reports are filed timely in accordance with the terms of the grant agreement. Responsible Party: Scott Sloane, Chief Financial Officer Corrective Actions Taken or Planned: Management acknowledges the finding and submits the proper reports to the grantor on a monthly basis. Management is reviewing the current process and is making improvements to streamline the data collection and reporting process to ensure timely filings of the required reports to the awarding agency occur on a consistent basis. Anticipated Completion Date: By July 31, 2023

View Audit 30271

Finding 30288 (2022-022)

Material Weakness 2022

State of North Dakota

ND

Subrecipient Monitoring Cash Management Procurement, Suspension & Debarment § 200.208 § 200.303 § 200.339

Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements establ...

Department of Public Instruction Finding: 2022-022 Department of Public Instruction Response/Corrective Action Plan: We agree with the finding. Currently, USDA and DOE sub-awards are reported after the obligation or sub-award has been approved by all parties according to the requirements established by FSRS?s website. The Block Award, or the federal award which reimburses for meals claimed, will be reported after the meals have been claimed in NDFoods and paid in Peoplesoft. NDDPI will report the payments already made for FY 2023 and will work with our NDIT programmers to allow us to create an auto-generated report from NDFoods that will upload into the FSRS website according to FSRS?s template. To enter expenditure data by month in FSRS, Awardees are encouraged to complete a template to upload the required data. Unfortunately, NDDPI is aware of an issue with this template caused by the need for a 4-digit extension number. The lack of 4-digit zip code extensions with our rural sub-recipients is responsible for throwing this error in the upload. To complete a successful upload, NDDPI will omit any sub-recipients missing the 4-digit zip code extension from the monthly data or template and add them to the report with a manual entry on the website. The Director of CN and the CN Technology Coordinator will work with NDIT to program the needed reports from NDFoods. The Administrative Officer and the Account/Budget Specialist from the Fiscal Management office will be responsible for completing the upload and entering any manual data. After we have a defined set of steps to follow, we will create a written process and edit as needed. Contact Person Linda Schloer, Director, Child Nutrition and Food Distribution Programs Scott Egge, Technology Coordinator, Child Nutrition Kim Vega, Administrative Officer III, Fiscal Management Leon Rauser, Account/Budget Specialist, Fiscal Management Anticipated Completion Date Begin manual process procedure, 04/01/2023, enter sub-recipient data monthly from October 2022 forward until an automated process can be obtained. Autogenerated process date is uncertain, NDDPI will work with NDIT to establish an automated process as soon as IT?s schedule allows and testing is completed.

View Audit 36677

Finding 30252 (2022-002)

Significant Deficiency 2022

Pontiac Community Consolidated School District No. 429

IL

Internal Control / Segregation of Duties Cash Management School Nutrition Programs

Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash bala...

Condition: The District has not adequately established internal controls to ensure that net cash resources are being properly monitored. Plan: Internal controls will be established and implemented related to the cash management compliance requirement, including monitoring accumulated cash balances and ensuring that balance does not exceed 3 months of the average progam expenditures. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Brian Dukes, Superintendent Management Response: There is no disagreement with this finding and internal controls will be developed to monitor the net cash resources of the nonprofit school food service.

View Audit 31057

Finding 30245 (2022-001)

Significant Deficiency 2022

Shands Teaching Hospital and Clinics, INC and Subsidiaries

FL

Allowable Costs / Cost Principles Eligibility Cash Management

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor:...

Federal Award Findings and Questioned Costs for the Year Ended June 30, 2022 Finding No. 2021-001 (Activities Allowed or Unallowed; Allowable Costs and Eligibility ? Significant Deficiency in Internal Control Over Compliance ? Uninsured Program) Information on the federal programs: Federal Grantor: United States Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No. ? 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Pass-Through Award Numbers: Not applicable Pass-Through Award Period of Performance: 07/01/2021 ? 06/30/2022 Views of responsible officials and planned corrective actions: Management will implement procedures to ensure the retention of documentation to support the application of internal controls over the process of identifying eligible patients and submitting claims for reimbursement under the COVID-19 Uninsured Program. Responsible Officials: Robert Thornton, Vice President of Finance, UF Health Shands Completion Date: July 31, 2022

View Audit 37070

Finding 30230 (2022-002)

Significant Deficiency 2022

Fresno Community Development Financial Inst. Dba Access Plus Capital

CA

Cash Management Reporting Significant Deficiency

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We exp...

Management?s Response and Corrective Action Plan: Due to staff turnover access to the reporting platform with USDA was lost. We will be working with USDA to re-obtaining access. Once the access is gained to the platform we are going to go back and submit the reports for the past due quarters. We expect to be back in compliance by the end of the year 2023.

View Audit 36291

Finding 30191 (2022-004)

Significant Deficiency 2022

Michael Fields Agricultural Institute, Inc.

WI

Cash Management Matching / Level of Effort / Earmarking

Michael Fields Agricultural Institute will implement policies and procedures and provide approval documentation to O'Leary & Anick for filing. Contact person: Shannah Schmitt, MFAI, and Kevin O'Leary, O'Leary and Anick. Anticipated date of completion: December 2023.

View Audit 35974

Finding 30188 (2022-001)

Material Weakness 2022

Michael Fields Agricultural Institute, Inc.

WI

Cash Management Reporting § 200.508

Michael Fields Agricultural Institute will work with O'Leary & Anick for implementing correct process and record proper cost reports, financial closing procedures, and the SEFA. Contact Person: Shannah Schmitt, MFAI and Kevin O'Leary, O'Leary & Anick. Anticipated date of Completion: December 2023

View Audit 35974

Finding 30181 (2022-001)

Significant Deficiency 2022

County of Wayne, New York

NY

Cash Management Internal Control / Segregation of Duties

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior t...

Finding 2022-001: Certified Community Behavioral Health Clinic Expansion Grants Assistance Listing #93.696;Federal Agency: U.S. Department of Health and Human Services Grant Period: Year ended December 31, 2022 Effect: There is no documentation that the request for reimbursement was reviewed prior to submission. Recommendation: We recommend that the County document their review to demonstrate that claims were reviewed for accuracy and compliance with program requirements prior to submission. Management Response: The County will ensure that procedures are in place to ensure documentation of review of claims prior to submission for reimbursement. Context: Of the 13 claims submitted for reimbursement during 2022, we examined 2 to test the County's controls over compliance and compliance surrounding program requirements and determined that claims were submitted without documentation of review by the Director of Public Health. Additionally, we noted that 13 claims were submitted during 2022 as there was 1 claim covering February 2021 - December 2021 that was submitted in 2022 for reimbursement. Due to the delay in submission, the County was only reimbursed for $539,990 of the $652,990 costs incurred. Condition/Criteria: The County submits claims for reimbursement which are completed by County personnel and are to be reviewed by the Director of Public Health. The review of these claims for reimbursement is not documented and therefore there is no evidence available demonstrating that this review is taking place. Ultimately, the County submitted the claims for reimbursement during 2022 and had supporting documentation agreeing to the amounts requested, therefore this is not a compliance finding. Rather, this is a finding regarding the County's internal control over compliance.

View Audit 32917

Finding 30161 (2022-003)

Material Weakness 2022

Mountain Valley School District Re-1

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.302

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control O...

Finding 2022-003:COVID-19 Education Stabilization Fund, CFDA 84.425U U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Activities Allowed and Unallowed, Allowable Costs/Cost Principles Grant No.: 4414 Type of Finding: Internal Control Over Compliance (material weakness) and Compliance (material noncompliance) Recommendation: The District should strengthen its internal controls with adopted policies and procedures to include a review of reimbursement requests to ensure indirect costs are allowable and adequate source documentation is maintained for federally-funded activities. Action Taken: Adequate documentation will be maintained to support the calculations of the indirect costs and any other costs associated with ESSER funding. If the U.S. Department of Education has questions regarding this plan, please call the responsible party listed below. Sincerely yours, Jeff Bollinger Superintendent Mountain Valley School District RE-1 Lisa DuPont Co-Business Manager Mountain Valley School District RE-1 Rebecca Quintana Co-Business Manager Mountain Valley School District RE-1

View Audit 38111 Questioned Costs: $1

Finding 30153 (2022-001)

Significant Deficiency 2022

Unified School District #343

KS

School Nutrition Programs Cash Management Reporting

Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 77...

Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022 . The findings from the December 6, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2022 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: October 26, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jenny Herschell, Business Manager/Board Clerk, at (785) 597-5138. Sincerely Unified School District #343

View Audit 31321

Finding 30147 (2022-002)

Significant Deficiency 2022

Goodwill Industries of Michiana Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocat...

CORRECTIVE ACTION PLAN July 20, 2023 Goodwill Industries of Michiana, Inc. respectfully submits the following corrective action plan for the year ended 2022. Audit Period: Year Ended December 31, 2022 SIGNIFICANT DEFICIENCY FINDING ? FEDERAL AWARDS 2022-002 ALLOWABLE COSTS The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Recommendation: Management should implement a review process to ensure payroll is accurately allocationed to the grant for reimbursement. Action Taken: The payroll process including timing of various steps has been reviewed with the payroll team and steps have been implemented to ensure allocations are entered prior to the system automatically freezing all changes for processing. In the event allocation adjustments are not completed timely, a step has been added to reset the frozen payroll file so that all allocations are properly included. Additionally, after payroll is processed, a secondary review will be conducted to ensure allocations were posted properly and adjustments will be made timely, if needed. Allocations are also reviewed during the month-end invoice creation process, providing a third review. Finally, a complete review of allocations going back to January 1, 2023 will be conducted for all Federal Award programs and any variances will be adjusted and communicated to grantors as deemed necessary. Contact Person: Karman Eash, CFO keash@goodwill-ni.org Effective Date: July 1, 2023

View Audit 31028 Questioned Costs: $1

Finding 30146 (2022-001)

None 2022

San Antonio Voa Living Center, Inc. (huebner Creek I)

LA

HUD Housing Programs Cash Management Reporting

Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 4, 2022

View Audit 37698

Finding 30078 (2022-009)

Significant Deficiency 2022

Navajo Technical University

NM

Cash Management

2022-009 ? Cash Management Corrective Action: NTU has developed cash management policies and procedures under NTU?s Sponsored Projects Manual. NTU will be enforcing policies and procedures for cash drawdowns to ensure all drawdowns are adequately supported. This will be managed by the new incoming G...

2022-009 ? Cash Management Corrective Action: NTU has developed cash management policies and procedures under NTU?s Sponsored Projects Manual. NTU will be enforcing policies and procedures for cash drawdowns to ensure all drawdowns are adequately supported. This will be managed by the new incoming Grants Accountant and Contract and Grants Manager that will be hired in the upcoming fiscal year. Person Responsible: Cheryl Thompson, Finance Director and Harshwal & Company, LLC Estimated Completion Date: December 31, 2023

View Audit 25447

Finding 30024 (2022-007)

Material Weakness 2022

Navajo Technical University

NM

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding g...

2022-007 ? Cash Management Corrective Action: NTU has developed a monthly cash management schedule that tracks and identifies all grant funds along with total cash received in advance from grantors and amounts due to NTU. NTU will increase cash balances through the timely collection of outstanding grants receivable. NTU will also analyze cash requirements and may liquidate investments held in the Capital Reserve fund to ensure adequate cash is maintained for grants received in advance. Person Responsible: Cheryl Thompson, Finance Director, MiCheryl Miller, Grants Accountant, and Contract and Grants Manager (new position). Estimated Completion Date: September 30, 2023

View Audit 25447

Corrective Action Plans

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