Corrective Action Plans

Finding 385327 (2023-003)

Material Weakness 2023

PA

Cash Management Material Weakness Reporting

There is no disagreement with the audit finding. There were previous receivables from the prior period that were not timely reviewed and overlooked due to an oversight and staff turnover. The Community Action Partnership of Mercer County does not foresee this happening again in the future now that t...

There is no disagreement with the audit finding. There were previous receivables from the prior period that were not timely reviewed and overlooked due to an oversight and staff turnover. The Community Action Partnership of Mercer County does not foresee this happening again in the future now that the Programs are under the Community Action Partnership of Mercer County’s accounting software. Employee Responsible for Corrective Action: Michelle Clarke Completion Date: July 1, 2024

View Audit 298238

Finding 385240 (2023-001)

Significant Deficiency 2023

Calvert County Public Schools

MD

Reporting Internal Control / Segregation of Duties

Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board eva...

Type of Finding – Significant Deficiency over Financial Reporting 2023-001 Accounting for Construction in Progress Auditor’s Recommendation: We suggest the Board ensures all fixed asset accounts are properly reconciled to fund level activity as part of the closing process. We recommend the Board evaluate roles and responsibilities of the personnel within the department as to whom will perform the reconciliation as well as review it for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: At least two members of the finance team will review the fiscal year-end construction in progress (CIP) amount as part of the audit preparation project. Name(s) of the contact person(s) responsible for corrective action: Scott Johnson Planned completion date for corrective action plan: September 30, 2024 If the Maryland State Department of Education has any questions regarding this plan, please call Scott Johnson, CFO, at 443-550-8200.

View Audit 298230

Finding 385228 (2023-002)

Material Weakness 2023

North Putnam Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tp...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: ESSER III, Year 2 report contained material errors in the amounts reported Contact Person Responsible for Corrective Action: Tanya Pearson Contact Phone Number and Email Address: 765-522-6218 tpearson@nputnam.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have one person complete the ESSER report and one person review the ESSER report for accuracy. Anticipated Completion Date: Immediately with the next ESSER report submission

View Audit 298228

Finding 385225 (2023-003)

Significant Deficiency 2023

Marion Community Schools

IN

Internal Control / Segregation of Duties Equipment & Real Property Management Significant Deficiency § 200.313

Finding 2023-003 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will est...

Finding 2023-003 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will establish internal controls to ensure that all capital assets are tracked properly. All capital expenditures will be reviewed by the Director of Operations, the Chief Financial Officer or Assistant Chief Financial Officer, and the accounts payable business office specialist. Although we utilize an outside source for maintaining our capital assets ledger, we need to ensure that they receive the necessary information to ensure the accuracy of the ledger. By establishing a regular review of capital assets, we can ensure that everything is accounted for. All new capital assets will be properly reported to our capital assets inventory vendor in a timely manner. The accounts payable department will also be properly trained on coding capital expenditures in the accounting system as another layer of protection. Anticipated Completion Date: Apr 30, 2024

View Audit 298224

Finding 385221 (2023-001)

Significant Deficiency 2023

Marion Community Schools

IN

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

Finding 2023-001 – Title I Grants to Local Education Agencies – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Des...

Finding 2023-001 – Title I Grants to Local Education Agencies – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Amy Phillips Contact Phone Number: (765) 662-2546 ext 8070 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools will establish an internal control system that will require review of all timesheets and payroll registers by the Chief Financial Officer (CFO) or the Assistant Chief Financial Officer (Asst CFO). Timesheets/payroll registers will be reviewed for any new or updated wage amounts and provide a second sign off documenting that these were reviewed and approved. The payroll employee should bring these forward for initial review, however, the CFO/Asst CFO will still review registers as a double check and to prevent errors. Payroll changes should be kept together for easy reference, as well as with the payroll file for the period in which the change was made. Anticipated Completion Date: Immediately

View Audit 298224 Questioned Costs: $1

Finding 385093 (2023-006)

None 2023

Blackburn University Dba Blackburn College

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The information that we listed initially only included the Work Study portion. However, the number of students was correct. Going forward, we will ensure that both portions are listed correctly on the FISAP.

View Audit 298219

Finding 385091 (2023-004)

None 2023

Blackburn University Dba Blackburn College

IL

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Our Correction Plan will be to check monthly that loan disbursements correctly match with COD. While progress was definitely made from the prior year, it is important that every student disbursement is correctly shown by the Business Office.

View Audit 298219

Finding 385085 (2023-002)

Significant Deficiency 2023

American Samoa Community College

AS

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number 2023-002 – Enrollment Reporting, Significant Deficiency in Internal Control over Compliance. Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le’i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation ...

Finding Number 2023-002 – Enrollment Reporting, Significant Deficiency in Internal Control over Compliance. Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le’i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates, and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Financial Aid Manager (control #2) will review the status updates on NSLDS before and after every submission. Identified errors will be documented and returned to control #1 for correction and resubmission. The policy will ensure all student changes in status are identified, updated, and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes, and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as the responsibilities and consequences of inaccurate reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Financial Aid Manager (control #2) will review the status updates on NSLDS before and after every submission. Identified errors will be documented and returned to control #1 for correction and resubmission. The policy will ensure all student changes in status are identified, updated, and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes, and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as the responsibilities and consequences of inaccurate reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days.

View Audit 298200

Finding 385071 (2023-001)

Significant Deficiency 2023

Snowflake Unified School District No. 5

AZ

School Nutrition Programs Cash Management Eligibility

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: Because this has been addres...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: Because this has been addressed the completion date is immediate as to the corrective action plan, March 25, 2024. Planned Corrective Action: The process in the District is that two individuals reconcile the number prior to submission of claims. After evaluating what caused the error, the staff did follow best practices in that two separate individuals reconciled the numbers for the claim. After this was completed, the claim was created and submitted to be processed by the Arizona Department of Education Child Nutrition Program. In developing the claim, a number was entered incorrectly on the claim. The corrective action is already in place. The District will continue with the dual review of the numbers. The error has been discussed with staff and they will be more diligent in their part of entering the claim information.

View Audit 298163

Finding 385061 (2023-001)

Significant Deficiency 2023

The Griffin Foundation

AZ

Internal Control / Segregation of Duties

Finding: Required language was not included in the construction contracts using laborers and mechanics financed with ESSER funds. The ESSER program requires all construction contracts to include language in the contracts that all contractors or subcontractors must pay wages that are not less than th...

Finding: Required language was not included in the construction contracts using laborers and mechanics financed with ESSER funds. The ESSER program requires all construction contracts to include language in the contracts that all contractors or subcontractors must pay wages that are not less than those established for the locality of the project. Cause: Management and outside accountant were unaware of this requirement when utilizing federal funds for capital projects. Response: We acknowledge the audit finding regarding non-compliance with the management of our ESSER grant. We understand the importance of following the applicable rules and regulations for the use of federal funds. Current management will proceed with the following to prevent a similar oversight from reoccurring. 1. Any Griffin Foundation staff who is responsible for the management of Federal funding will complete training focused on the requirements established by the Office of Budget Management (0MB). 2. Management will work with Grants Management staff to obtain training via their document library and/or annual conference. 3. Management will work with contracted accounting service to ensure similar training is received by their staff. 4. The Board of the Griffin Foundation will establish a policy that requires additional documentation and consideration before any future federal funds are used to fund a capital project. These steps will effectively address the audit finding and strengthen the management of our federal funding.

View Audit 298156

Finding 385057 (2023-002)

Material Weakness 2023

Pillars, Inc.

WI

Internal Control / Segregation of Duties

The Organization agrees with the finding. It has engaged an external consultant other than its auditor, to modify before 2024’s fiscal year-end its policies and procedures. The external consultant has been working closely with the auditors to learn areas for improvement. The Organization also will e...

The Organization agrees with the finding. It has engaged an external consultant other than its auditor, to modify before 2024’s fiscal year-end its policies and procedures. The external consultant has been working closely with the auditors to learn areas for improvement. The Organization also will ensure that a monthly account reconciliation process is in place and adhered to by 2024 fiscal year-end. Responsible Official: Lisa Strandberg Anticipated Completion Date: The Organization will be working to improve the financial process for the 2024 fiscal year audit.

View Audit 298150

Finding 385053 (2023-001)

Material Weakness 2023

Pillars, Inc.

WI

Internal Control / Segregation of Duties

The Organization’s Board of Directors will continue to rely on the use of its external auditors to ensure the financial statements are presented in accordance with generally accepted accounting principles. This decision has been made based on a cost/benefit analysis. REsponsible Official: Lisa Stra...

The Organization’s Board of Directors will continue to rely on the use of its external auditors to ensure the financial statements are presented in accordance with generally accepted accounting principles. This decision has been made based on a cost/benefit analysis. REsponsible Official: Lisa Strandberg Anticipated Completion Date: The finding will not completely resolve given the cost/benefit basis the Organization continues to make.

View Audit 298150

Finding 385042 (2023-002)

Material Weakness 2023

Iowa Grant School District

WI

Material Weakness Internal Control / Segregation of Duties

Finding #2023-002 – Material Audit Adjustments Condition: The audit proposed numerous adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjust...

Finding #2023-002 – Material Audit Adjustments Condition: The audit proposed numerous adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: Loras Winders Anticipated Completion: June 30, 2024

View Audit 298149

Finding 385041 (2023-001)

Material Weakness 2023

Iowa Grant School District

WI

Internal Control / Segregation of Duties

Finding #2023-001 – Limited Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detec...

Finding #2023-001 – Limited Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements 1. Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll 1. Person preparing the payroll is not independent of other personnel duties such as custody of the checks. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district’s operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information monthly. Contact Person: Loras Winders Anticipated Completion: Not Applicable

View Audit 298149

Finding 385033 (2023-101)

Material Weakness 2023

City of Winslow, Arizona

AZ

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

2023-101 Special Tests and Provisions - Waiting List Recommendation: The Authority should develop procedures to help ensure that the waiting list is properly maintained and updated upon its policy Action Taken: City concurs and has implemented the recommendation. Completion date: During fiscal year ...

2023-101 Special Tests and Provisions - Waiting List Recommendation: The Authority should develop procedures to help ensure that the waiting list is properly maintained and updated upon its policy Action Taken: City concurs and has implemented the recommendation. Completion date: During fiscal year 2024 Contact Person: Margaret Dyer, Finance Director

View Audit 298130

Finding 385031 (2023-001)

Significant Deficiency 2023

Autonomous Municipality of Caguas

PR

HUD Housing Programs Subrecipient Monitoring Eligibility

The Municipality of Caguas PHA will implement internal controls which ensure that the families files conform to the program requirements for the annual recertifications. Each month the Program Manager or the persona assigned by the Director, will select a sample of files of each zone and verify the ...

The Municipality of Caguas PHA will implement internal controls which ensure that the families files conform to the program requirements for the annual recertifications. Each month the Program Manager or the persona assigned by the Director, will select a sample of files of each zone and verify the following: Voucher Size, Family Composition, income., Inspection Documents, Payment Standards, Utilities, and the rent calculation in the Form HUD-50058, Family Report and other required documents. Files without all the required documentation will be assigned to the respective Housing Office (HO). The HO must contact the family and request the necessary documentation in order to complete the tenant file. The HO will be required to complete all corrective actions within 15 days upon assignment. If additional time is needed, the Director or the person assigned will evaluate the case and may provide an additional 15 days for a maximum of 30 days.

View Audit 298127

Finding 385028 (2023-004)

Material Weakness 2023

Newell School District

SD

Reporting Internal Control / Segregation of Duties

FINDING: Audit Adjustments Responsible Individuals: Don Kirkegaard, Interim Superintendent Corrective Action Plan: The District agrees with the above finding and will make the audit adjustments per the auditor’s recommendations. Anticipated Completion Date: Ongoing

View Audit 298115

Finding 385022 (2023-001)

Material Weakness 2023

Jefferson County Iowa

IA

Internal Control / Segregation of Duties

Segregation of Duties Name of contact person - Scott Reneker, County Auditor Corrective Action - The duties will be separated as much as possible and alternative controls wil...

Segregation of Duties Name of contact person - Scott Reneker, County Auditor Corrective Action - The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date - Ongoing.

View Audit 298108

Finding 385011 (2023-001)

None 2023

Universidad Central De Bayamon INC

PR

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Finding No. 2023–001 – Disbursement to or on behalf students Title IV, HEA credit balances Name of Contact Person: Dr. Ismael A. Velez de la Rosa Corrective Action Plan The University affirms its understanding of its obligation to submit disbursement according to the 34 CFR 668.164(h)(2)(i) A title ...

Finding No. 2023–001 – Disbursement to or on behalf students Title IV, HEA credit balances Name of Contact Person: Dr. Ismael A. Velez de la Rosa Corrective Action Plan The University affirms its understanding of its obligation to submit disbursement according to the 34 CFR 668.164(h)(2)(i) A title IV, a HEA credit balance must be paid directly to the student or parent as soon as possible, but no later than fourteen (14) days after the balance occurred, if the credit balance occurred after the first day of class of a payment period. Due to an error in the system, within institutional officials in charge of managing this process, one disbursement was not submitted on a timely basis. UCB will reinforce their policies and procedures to satisfy all applicable requirements specified in 668.164 (h) and due a doble verification of the process to make sure every student no later than fourteen (14) days after the balance occurred. As of the date of the auditors’ report, the University request all of the institution’s officials to work in the school premises and the communication between officials has been improve, making easier the tracking of the disbursements on a timely basis to students. Anticipated completion date: Immediately.

View Audit 298066

Finding 384995 (2023-002)

Material Weakness 2023

Lincoln Parish School Board

LA

School Nutrition Programs Subrecipient Monitoring Cash Management

Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of ...

Reference # and title: 2023-002 Internal Control and Compliance over Financial Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Agriculture; passed through Louisiana Department of Education Child Nutrition Cluster: School Breakfast Program AL #10.553 2023 National School Lunch Program AL #10.555 2023 Condition: Louisiana Department of Education (LDOE) requires the School Board to complete monthly claims for reimbursement for meals and snacks served to eligible students within 60 days of the following the last day of the month covered by the claim. Required internal controls over these claims for reimbursement required that all data for the claim be maintained and complete and accurate. Additionally, internal controls require that reports be reviewed by someone other than the person completing the claim. In testing a sample of two months, it was noted that the School Board did not have a review process of the claim by a second person before the claim was submitted. It was also noted that the School Board did not include all students that received meals in requesting for reimbursement as well as the School Board used the wrong CEP percentage in the request for reimbursement. In reviewing the full year’s claims to determine the amount over/under requested, it was noted that these errors caused the School Board to under request for reimbursement in the amount of $20,044. Corrective action planned: The Lincoln Parish School Board hired a new CNP Supervisor in November, 2023 and a new CNP secretary/bookkeeper in December, 2023. CEP reimbursement claim training was conducted on-site with CNP department staff on December 13, 2023, by: - Stephanie Loup – Executive Director of Nutrition – Louisiana Department of Education - Misty Woods – Director of School Food Service– Louisiana Department of Education During this training, the CEP free claim percentage for 2023-2024 was validated as 83.78% and a mock claim worksheet was completed with new administrative staff. This percentage will be validated annually. Regarding the review process of the CEP claim, we have implemented a two-check verification method for this process. Step One is related to the bookkeeper’s responsibilities. The bookkeeper collects and fills out the CNP Reimbursement Claim form in the CNP Claim portal, prints the completed form, and then signs and dates the form before it is submitted to the CNP Supervisor. Step Two is related to the CNP Supervisor’s responsibility. The Supervisor will conduct final review of the report data. If the report is accurate, the Supervisor signs and dates the printed form and returns the form to the Bookkeeper for filing with claim records. Then, the official claim is submitted electronically by the Bookkeeper via the State CNP Claim portal. Person responsible for corrective action: Mr. Cody Carrico, Supervisor of Food Service Phone: (318) 255-1474 Lincoln Parish School Board Fax: (318) 254-1220 1428 Arlington Street Ruston, LA 71270 Anticipated completion date: December 31, 2023 – Actively in place

View Audit 298062

Finding 384989 (2023-001)

Significant Deficiency 2023

Newberry County Memorial Hospital

NC

Questioned Costs Reporting Significant Deficiency

Department of Health and Human Services Newberry County Memorial Hospital respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below....

Department of Health and Human Services Newberry County Memorial Hospital respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2023-001 Provider Relief Funding – Assistance Listing No. 93.498 Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The hospital attempted to track COVID supplies to each nursing unit cost center. This required the Materials Management department to track detailed items in a spreadsheet format. Human error resulted in two of the items being charged with an incorrect amount. The hospital is implementing a new procedure that will improve tracking each expense from the storeroom. An additional step will be for the ACFO to check each month's COVID expense allocation to the spreadsheet to identify potential errors and improve accuracy of the reporting the claimed expenses. Name(s) of the contact person(s) responsible for corrective action: John L. Doyle, Chief Financial Officer Planned completion date for corrective action plan: September 30, 2024 If the Department of Health and Human Services has questions regarding this plan, please call John L. Doyle, CFO, at 803-405-7137

View Audit 298040 Questioned Costs: $1

Finding 384985 (2023-001)

Significant Deficiency 2023

Madison Area Technical College District

WI

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College design and implement controls to ensure reporting to NSLDS are designed to capture all enrolled students and programs offered by the District. Explanation of disagreement with audit...

Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the College design and implement controls to ensure reporting to NSLDS are designed to capture all enrolled students and programs offered by the District. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District worked with NSC to resolve the errors surrounding mismatched CIP codes, resulting in the enrollment report being finalized in late 2022. The College will work with their Records Department to explore accommodations surrounding future term requirements. Name(s) of the contact person(s) responsible for corrective action: Laurie Grigg, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2024

View Audit 298033

Finding 384974 (2023-001)

Significant Deficiency 2023

Community Service Society of New York

NY

Subrecipient Monitoring Reporting Significant Deficiency

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made...

Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports five days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.

View Audit 298015

Finding 384973 (2023-002)

None 2023

The Queens Borough Public Library

NY

Questioned Costs Eligibility Internal Control / Segregation of Duties

Finding Number: 2023-002 – Eligibility Planned Corrective Action: We agree with the finding. It should be noted that this individual received only 30 minutes of services. Nonetheless, to prevent future occurrences, we have established a peer-review process where student records are rev...

Finding Number: 2023-002 – Eligibility Planned Corrective Action: We agree with the finding. It should be noted that this individual received only 30 minutes of services. Nonetheless, to prevent future occurrences, we have established a peer-review process where student records are reviewed by a program coordinator or manager to ascertain compliance with the grant requirements. We have also scheduled a series of trainings for staff in addition to the ones offered by the state to keep staff up-to-date on guidelines and changes to the grants. Person Responsible: Stephen Mack, Chief Financial Officer Expected Completion Date: Immediately

View Audit 298014 Questioned Costs: $1

Finding 384971 (2023-001)

Material Weakness 2023

Oakland Unified School District

CA

HUD Housing Programs Material Weakness Reporting

December 15, 2023 SUBJECT: Corrective Action Plan For Oakland Unified School District for fiscal year ended June 30, 2023- Single Audit Under the provisions of Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance), the auditee ...

December 15, 2023 SUBJECT: Corrective Action Plan For Oakland Unified School District for fiscal year ended June 30, 2023- Single Audit Under the provisions of Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance), the auditee is responsible for follow-up and corrective action plans on all single audit findings. As part of this responsibility, Oakland Unified School District has prepared a corrective action plan for current year audit finding. OUSD’s Expanded Learning Office (ExLO) Conducted a Mandatory Attendance Meeting for all Site Coordinators and Agency Directors. ExLO staff worked alongside 83 different sites to ensure sites were aware of how to accurately track and enter attendance into escape. In addition, ExLO created an attendance dashboard that provides real-time attendance data. This new tool has allowed site coordinators to view attendance data and track missing/incorrect information. Expanded Learning Office has continued to hold regular meetings with Site Coordinators and Agency Directors to review attendance data to ensure high-quality programming occurs at all sites. This includes 4 Agency Directors meeting and 4 All leaders meeting. The Expanded Learning also hired Program Assistants to help support with monthly attendance audits to ensure accurate attendance tracking. This new role also provided on-site support to site coordinators. OUSD has implemented a new Expanded Learning Attendance improved tracking system and provided training to service providers. This new database allows for accurate and prompt attendance taking. 1.OUSD transitioned to a new attendance tracking system. Due to the multiple errors and consistentchanges in attendance, OUSD began using Aeries Supplemental Attendance tracking instead of CitySpanin fall 2021. This transition has allowed the Expanded Learning Office to support struggling sites withreal-time accurate attendance data. 2.On July 29, OUSD held a mandatory Aeries training for all after-school staff and reviewed all CDE (ASES,21st CCLC, and ASSETS) attendance requirements. Over 100 after-school staff attended. 3.All Attendance documents were revised to include Aeries attendance protocols. 4.OUSD Designed dashboards with real-time student and attendance data for all after-school providers. The CDE has accepted the District's CAP as of 8/29/2022.

View Audit 298008

Corrective Action Plans

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