Corrective Action Plans

Finding 380549 (2023-003)

Significant Deficiency 2023

OR

Procurement, Suspension & Debarment HUD Housing Programs Significant Deficiency § 200.318 § 200.320

Management’s Response and Planned Corrective Actions: 1. The corrective action planned: a. Internal control document and procedure that is consistent with the compliance requirement for: i. CFR §200.318, General procurement standards identify all requirements which the offerors must fulfill and all ...

Management’s Response and Planned Corrective Actions: 1. The corrective action planned: a. Internal control document and procedure that is consistent with the compliance requirement for: i. CFR §200.318, General procurement standards identify all requirements which the offerors must fulfill and all other factors to be used in evaluating bids or proposals i. §200.319, Competition requirements will be met with documented procurement actions using strategic sourcing, shared services, and other similar procurement arrangements ii. §200.320 Methods of procurement to be followed. 2. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance, ShelterCare 3. The anticipated completion date: a. The written policies will be updated by 05/01/2024.

View Audit 295334

Finding 380548 (2023-002)

Significant Deficiency 2023

River Kourt Apartments

OR

HUD Housing Programs Reporting Significant Deficiency

Management’s Response and Planned Corrective Actions: 1. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HU...

Management’s Response and Planned Corrective Actions: 1. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HUD within 90 days of the fiscal year end. 2. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance, ShelterCare 3. The anticipated completion date: a. New property accountant was hired in August of 2023.

View Audit 295334

Finding 380547 (2023-001)

Material Weakness 2023

River Kourt Apartments

OR

HUD Housing Programs Eligibility Material Weakness

Management’s Response and Planned Corrective Actions: 1. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/23. ShelterCare was assigned as new managing agent 5/1/2023. b. ShelterCare is working to ensure that the onsite manager will be trained in HUD complia...

Management’s Response and Planned Corrective Actions: 1. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/23. ShelterCare was assigned as new managing agent 5/1/2023. b. ShelterCare is working to ensure that the onsite manager will be trained in HUD compliance. c. We are currently prioritizing recertifications by oldest first so we are able to catch them up and get the property certifications back on track. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 2. The name of the contact person(s) responsible for the corrective action a. Dana Petersen-Crabb, Sr. Director of Housing, ShelterCare b. Amanda Smith, Property Development Manager, ShelterCare 3. The anticipated completion date: a. Monthly review of TRACS reports will be implemented by 10/1/2023. Training was provided to new staff in February of 2024. Recertifications are expected to be completed by June 30, 2024.

View Audit 295334

Finding 380546 (2023-001)

Material Weakness 2023

Corry Memorial Hospital Association D/b/a Lecom Health Corry Memorial

PA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Condition The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. We noted that the Organization erroneously excluded certain transactions from the lost revenue calculation, resulting in lost revenues being overstated $95,765...

Condition The Organization did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. We noted that the Organization erroneously excluded certain transactions from the lost revenue calculation, resulting in lost revenues being overstated $95,765. The Organization reported lost revenues amounting to $471,219 on distributions totaling $925,113. The Organization had excess lost revenues from previous periods available to be used through June 30, 2023 amounting to $1,218,904. Corrective Action Plan Corrective Action Planned: The Organization will update its policies and procedures to ensure the submission undergoes a detailed review and that all points are cleared prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Tim McGahen, Chief Financial Officer Anticipated Completion Date: We anticipate that this will be completed by June 30, 2024.

View Audit 295333

Finding 380528 (2023-001)

Significant Deficiency 2023

Claremont Unified School District

CA

Eligibility HUD Housing Programs School Nutrition Programs

II. FEDERAL FINDINGS AND QUESTIONED COSTS 2023-001 50000 - ELIGIBILITY Management's Response: We concur. View of Responsible Officials and Corrective Action Plan In the 2023-24 school year, Nutrition Services has implemented an additional step when processing meal applications to improve accuracy. M...

II. FEDERAL FINDINGS AND QUESTIONED COSTS 2023-001 50000 - ELIGIBILITY Management's Response: We concur. View of Responsible Officials and Corrective Action Plan In the 2023-24 school year, Nutrition Services has implemented an additional step when processing meal applications to improve accuracy. Meal applications are verified a total of three times. The Nutrition Specialist is the Determining Official, the Director is the Confirming Official, and either the Secretary or Clerk is the Verifying official. Each official reviews the application for accuracy. Name of responsible individual: Brenda Zarate Implementation Date: 7/1/2023

View Audit 295319

Finding 380526 (2023-001)

Significant Deficiency 2023

Continuum of Care, Inc. and Affiliates

CT

Significant Deficiency Internal Control / Segregation of Duties

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Criteria or Specific Requirement: According to the client's internal control over payroll disbursements, hourly employees must maintain timesheets which are approved and signed by the property manager. Condition: Upon...

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Criteria or Specific Requirement: According to the client's internal control over payroll disbursements, hourly employees must maintain timesheets which are approved and signed by the property manager. Condition: Upon performing testing over payroll disbursements, we noted that there was no approval of the timesheet for the payroll disbursements tested. Questioned costs: None Context: The timesheet for 4 out of 4 payroll disbursements tested was not properly approved by the property manager. Cause: Turnover of property manager at the property management company and weaknesses in internal controls over payroll disbursements. Effect: There is no evidence of proper approval of payroll disbursement. Repeat Finding: Yes Recommendation: We recommend that management strengthen controls over review of payroll. Views of Responsible Officials: There is no disagreement with the audit finding. Action taken in response to finding: Although other controls and reviews around compensation help safeguard and mitigate compensation errors, the property manager will ensure that all time sheets are properly approved prior to payment as a first line of internal controls. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: May 30, 2024.

View Audit 295318

Finding 380524 (2023-001)

Significant Deficiency 2023

Margaret B. MacK Supportive Housing Corporation Hud Proj. #017-Hd038

CT

Internal Control / Segregation of Duties Significant Deficiency

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Explanation of disagreement with audit finding: There is no disagreement with the ...

Supportive Housing for Persons With Disabilities – Assistance Listing No. 14.181 Recommendation: We recommend that management establish the residual receipt account and make the required deposit as soon as possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A residual receipt account has been established. Required deposit will be made by May 30, 2024. Name of the contact person responsible for corrective action: Angela Westwood, CFO Planned completion date for corrective action plan: Required deposit will be made by May 30, 2024.

View Audit 295316

Finding 380523 (2023-003)

Material Weakness 2023

National Indian Council on Aging, Inc.

NM

Internal Control / Segregation of Duties

A policy and procedure regarding cash disbursements was written and presented to the Executive Director and the management team in June 2023. NICOA implemented controls and procedures recommended by the auditors. The policy was revised, and a copy of the policy was provided to the auditors. Controls...

A policy and procedure regarding cash disbursements was written and presented to the Executive Director and the management team in June 2023. NICOA implemented controls and procedures recommended by the auditors. The policy was revised, and a copy of the policy was provided to the auditors. Controls have been implemented and improvements made in the handling of disbursements. NICOA is working on correcting the problem even further and making sure to have tied internal controls. A Financial Director was hired in May 2023, immediately realized that there were problems with internal controls and made management aware that there was internal control problems; NICOA has implemented some recommendations. Under the Acting Executive Director, action on the recommendations has been implemented effective immediately. New accounting and credit card policies were implemented on July 1, 2023, addressing Internal controls.

View Audit 295291

Finding 380516 (2023-003)

Significant Deficiency 2023

City of Ottawa

IL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Corrective Action Plan: Management concurs with the Auditor’s recommendation and will review with the third-party North Central Illinois Council of Governments (NCICG) to establish appropriate City monitoring and review. Person(s) Responsible (Name, title): Donald Harris, City Treasurer and Shelly...

Corrective Action Plan: Management concurs with the Auditor’s recommendation and will review with the third-party North Central Illinois Council of Governments (NCICG) to establish appropriate City monitoring and review. Person(s) Responsible (Name, title): Donald Harris, City Treasurer and Shelly Munks, City Clerk Timing for Implementation: 7/31/2024

View Audit 295284

Finding 380491 (2023-001)

Significant Deficiency 2023

Postville Community School District

IA

Internal Control / Segregation of Duties

Internal control deficiencies: See Finding 2023-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is n...

Internal control deficiencies: See Finding 2023-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible.

View Audit 295256

Finding 380489 (2023-003)

Material Weakness 2023

Lanesville Community School Corporation

IN

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

Finding 2023-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the find...

Finding 2023-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will review all food service payroll charges to ensure only payroll related to food service duties is charged to the child nutrition cluster program. Anticipated Completion Date: April 2024

View Audit 295238 Questioned Costs: $1

Finding 380485 (2023-001)

Material Weakness 2023

Lanesville Community School Corporation

IN

Internal Control / Segregation of Duties School Nutrition Programs Eligibility § 200.303

Finding 2023-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ...

Finding 2023-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will implement a formal review of the meal system income threshold parameters used to ensure the eligibility determinations are correct. Anticipated Completion Date: July 2024 (new school year)

View Audit 295238

Finding 380441 (2023-001)

Significant Deficiency 2023

Ventura County Community College District

CA

Student Financial Aid Special Tests & Provisions Reporting

II. FEDERAL FINDINGS AND QUESTIONED COSTS 2023-001 Special Tests and Provisions Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District reviewed past practices and implemented revised procedures to ensure accurate student enrollment information is...

II. FEDERAL FINDINGS AND QUESTIONED COSTS 2023-001 Special Tests and Provisions Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The District reviewed past practices and implemented revised procedures to ensure accurate student enrollment information is reported to the National Student Loan Data System. Additionally, the District consulted with the National Student Clearinghouse and prior semesters’ enrollment information was revised and resubmitted. Name of responsible individual: John Cooney Implementation Date: October 26, 2023

View Audit 295216

Finding 380420 (2023-002)

Significant Deficiency 2023

Milwaukee Institute of Art and Design, Inc.

WI

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-002 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and significant de...

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-002 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and significant deficiency in control over compliance relating to special tests. Criteria: The Institute is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for safeguarding sensitive data under the Gramm-Leach-Bliley Act, including performing an annual risk assessment that addresses three required areas noted in 16 Code of Federal Regulations (CFR) 314.4 (b). Statement of Condition: The Institute performed a risk assessment however the safeguards for the risks identified were not formally documented through a policy. A formal policy was not reviewed in fiscal year 2023 which would have addressed required areas noted in 16 CFR 314.4 (b). Questioned Costs: Questioned costs could not be determined. Context: A policy and documentation linking the safeguards to the risk assessment was not formally written. The internal controls over compliance at the Institute did not identify the noncompliance. However, the Institute performed risk assessments and has appropriate safeguards for each area identified within 16 CFR 314.4(b). Cause: The Institute did not have internal controls in place to identify the need for the policy documenting the safeguards required by the Gramm-Leach-Bliley Act. Effect: The Institute has no verifiable evidence of the policy and the related safeguards for each risk identified. Recommendation: We recommend management review 16 CFR 314.4 (b) to create a policy that addresses the three required areas, which are (1) employee training and management; (2) information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures. This policy should be formalized and reviewed annually. We recommend that the Institute document the approval and acceptance of the policy. In addition, we recommend management review internal control processes for special tests and provisions on an annual basis. Status: In progress, anticipated completion September 2024 Corrective Action: Management agrees with the finding. We are currently developing a comprehensive cybersecurity policy to address 16 CFR 314.4 (b), which will be formalized, approved by Senior Staff, and reviewed annually. We are now conducting annual penetration tests, the most recent in December 2023, to address internal control processes. We have contracted with a planning team at CDW to determine best practices and perform training. We have begun providing a quarterly GLBA Compliance update to our board, with an annual comprehensive GLBA review to the board. Contact Matt Ogden Director of Technology 414.847.3223 mattogden@miad.edu Submitted Feb 23, 2024

View Audit 295200

Finding 377368 (2023-001)

Material Weakness 2023

Cloverdale Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-001 Finding Subject: Education Stabilization Fund - Internal Controls Over Annual Data Report Summary of Finding: Significant Deficiency; A failure to establish an effective internal control system creating a risk of noncompliance with the grant agreement and the reporting compliance r...

FINDING 2023-001 Finding Subject: Education Stabilization Fund - Internal Controls Over Annual Data Report Summary of Finding: Significant Deficiency; A failure to establish an effective internal control system creating a risk of noncompliance with the grant agreement and the reporting compliance requirement. Contact Person Responsible for Corrective Action: Mendy Shrout Contact Phone Number and Email Address: 765-795-4664 mshrout@cloverdale.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: NA Description of Corrective Action Plan: Management has created a google doc to record the reviewed by and submitted by dates of the reporting. As well as including financial reports in respective report files. Anticipated Completion Date: Google doc was created February 5, 2024

View Audit 295157

Finding 377362 (2023-004)

Significant Deficiency 2023

Tri-County Community Action Partnership, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Head Start - AL #93.6000 Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit...

Head Start - AL #93.6000 Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We implement a policy to ensure review and approval of cost allocations. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2024

View Audit 295153

Finding 377352 (2023-001)

Significant Deficiency 2023

Esperanza Health Centers

IL

Questioned Costs Cash Management Significant Deficiency

Action taken in response to finding: Esperanza reviewed the current year’s HRSA drawdown sheet and updated all personnel salaries. We will also revise the draw down sheet so each person’s current salary is visible each month, and apply conditional formatting to highlight any person making in excess ...

Action taken in response to finding: Esperanza reviewed the current year’s HRSA drawdown sheet and updated all personnel salaries. We will also revise the draw down sheet so each person’s current salary is visible each month, and apply conditional formatting to highlight any person making in excess of the salary cap. Name(s) of the contact person(s) responsible for corrective action: Ryan Gadia Planned completion date for corrective action plan: May 31, 2024. If there are any questions regarding this plan, please call Ryan Gadia at (773) 640-5792.

View Audit 295147 Questioned Costs: $1

Finding 377351 (2023-001)

Significant Deficiency 2023

Esperanza En Escalante

AZ

Internal Control / Segregation of Duties § 200.303

Review check number sequencing monthly. Print outstanding check register for review with bank reconciliation on a monthly basis. Confirm gaps in sequence are corrected monthly as part of reconciliation process.

View Audit 295139

Finding 377345 (2023-002)

Significant Deficiency 2023

Edgewood College, Inc.

WI

Internal Control / Segregation of Duties Special Tests & Provisions

Finding: The College did not have documented controls in place reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023. The College did meet the compliance requirements. The College is required to have doc...

Finding: The College did not have documented controls in place reviewing that the comprehensive information security program was in compliance with the Safeguards Rule and was prepared and in place by June 9, 2023. The College did meet the compliance requirements. The College is required to have documented internal controls in place to monitor compliance over special tests in accordance with the Uniform Guidance. On December 9, 2021, the Federal Trade Commission issued final regulations for 16 Code of Federal Regulations Part 314 to mplement the Gramm-Leach-Bliley Act (GLBA) information safeguarding standards that institutions must implement. These regulations significantly modified the requirements that institutions must meet under GLBA. The regulations established minimum standards that institutions must meet. The FTC stated that it "believes many of the requirements set forth in the Final Rule are so fundamental to any information security program that the information security programs of many financial institutions will already include them if those programs are in compliance with the current Safeguards Rule." Institutions are required to be in compliance with the revised requirements no later June 9, 2023. Institutions are required to develop, implement and maintain a comprehensive information security program that is written in one or more readily accessible parts. The College did not have proper documented controls in place to ensure that the College was compliant with GLBA Safeguards equirements in the timeframe specified by 16 CFR Part 314. Corrective Action: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements.

View Audit 295133

Finding 377339 (2023-001)

Material Weakness 2023

Edgewood College, Inc.

WI

Special Tests & Provisions Student Financial Aid Reporting

Finding: Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. The College is responsible for designing, implementing, and maintaining internal control over compl...

Finding: Management's review of the enrollment reporting did not detect errors on certain student data elements. Certain student records within the NSLDS were identified with inaccurate data elements. The College is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately reporting significant data elements under the Campus-Level and Program-Level records within the National Student Loan Data System (NSLDS) that the Department of Education (ED) considers high risk. The College's internal control over compliance for special tests are not operating effectively. The preparer did not update the student's status into NSLDS resulting in inaccuracies in significant Campus-Level and Program-Level enrollment date elements that ED considers high risk. Additionally, student with status changes were incorrectly reported as withdrawn but upon review of internal documentation, those same students graduated. We recommend management review and enhance its review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to ED. A review performed by an appropriate individual separate from the prepared prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. We also recommend management review all students reported to NSLDS to verify they are accurately reported. Corrective Action: Management agrees and has implemented necessary procedures/controls to ensure the College is in compliance with enrollment requirements.

View Audit 295133

Finding 377338 (2023-002)

Material Weakness 2023

West Lafayette Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.208 § 200.303 § 200.332 § 200.339

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Subrecipient Monitoring Summary of Finding: The School Corporation received and passed through to subrecipients $495,386 of ESF funds. The School Corporation is to clearly identify the award and applicable requirements to th...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund – Subrecipient Monitoring Summary of Finding: The School Corporation received and passed through to subrecipients $495,386 of ESF funds. The School Corporation is to clearly identify the award and applicable requirements to the subrecipients, evaluate the risk of noncompliance related to the subrecipients to determine appropriate monitoring of the subaward, and monitor the activities of the subrecipients to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals. Contact Person Responsible for Corrective Action: Dr. Judi Hendrix, Director of WVEC and Michelle Cronk, CFO of West Lafayette Schools Contact Phone Number and Email Address: Dr. Judi Hendrix Michelle Cronk 765-894-0333 765-746-1602 judi.hendrix@esc5.k12.in.us cronkm@wl.k12.in.us Views of Responsible Officials: We concur with the finding regarding the informing and monitoring of subrecipients for federal grants. Description of Corrective Action Plan: We concur with the findings from the State Audit regarding the 3E grants funds; 2023-002. Our Corrective Action Plan would consist of the following:  Before ESF funds are dispersed to school districts (subrecipients), the WVEC Grant Director will ask districts for proper documentation such as receipts, college entrance letters, staff documented timesheets to support their request for funding.  The WVEC Grant Director will monitor the activities of the subrecipients to ensure that the financial subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals of the grant.  Once the school district’s information and documentation is received and approved, grant funding will be dispersed. Both the Service Center Executive Director and WVEC Grant Manager will approve and sign off on any payment made to a subrecipient.  On a biannual basis (periods ending June 30 and December 31), West Lafayette School Corporation will request the monitoring documentation from WVEC to ensure that proper monitoring is taking place. The WVEC Grant Director will create a sub-grantee reporting procedure:  Monthly spreadsheet with district allowable expense and sign off by Grant Manager, WVEC Executive Director and WVEC Treasurer approval.  This will take place every pay period to monitor the disbursement of any federal funds and to ensure that they are used for allowable expenditures under the grant.  This monitoring will begin in the month of March 2024 and continue until the end of the grant or Final Report, December 31, 2024. This procedure will also be used for other federal grants received.  On a biannual basis (periods ending June 30 and December 31), West Lafayette School Corporation will request the monitoring documentation from WVEC to ensure that proper monitoring is taking place. Anticipated Completion Date: Monthly monitoring will begin promptly (March 2024) and end with the final report of 3E grant activities on December 31, 2024.

View Audit 295131

Finding 377328 (2023-001)

Significant Deficiency 2023

Midway Star Academy

MN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding as stated. Actions Planned in Response to Finding: Management will review expenditures coded to the food service program to ensure that only allowable expenditures are cha...

CORRECTIVE ACTION PLAN (CAP): Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding as stated. Actions Planned in Response to Finding: Management will review expenditures coded to the food service program to ensure that only allowable expenditures are charged there. Official Responsible for Ensuring CAP: The Executive Director is the official responsible for ensuring corrective action of the deficiency. Planned Complete Date for CAP: The planned completion date is June 30, 2024. Plan to Monitor Completion of CAP: The Executive Director and Financial Service Provider will monitor the expenditures in the food service program.

View Audit 295129 Questioned Costs: $1

Finding 377326 (2023-001)

Significant Deficiency 2023

Champaign-Urbana Public Health District

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan Payroll will need send out a reminder email to Directors and Coordinators with a list of employees with timesheets not yet approved as of 2:45pm on the date approvals are due. Automatic approval will be delayed util 4:00pm to allow the payroll accountant more time to follow-up...

Corrective Action Plan Payroll will need send out a reminder email to Directors and Coordinators with a list of employees with timesheets not yet approved as of 2:45pm on the date approvals are due. Automatic approval will be delayed util 4:00pm to allow the payroll accountant more time to follow-up with Directors/Coordinators, if employees remain unapproved at 3pm. Directors and Coordinators will review, have time sheets corrected and approved by 3pm on the date approvals are due. Responsible Person for Corrective Action Plan Amanda Knight, Director of Finance, and Brandon Meline, Director of Maternal & Child Health. Implementation Date of Corrective Action Plan 02/09/2024

View Audit 295128

Finding 377325 (2023-001)

Material Weakness 2023

Horizon Health and Wellness, Inc.

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN #860554593 Reporting Material Weakness in Internal Control Over Compliance and Material N...

Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN #860554593 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Organization selected option iii to calculate lost revenue using budgeted gross revenues to actual gross revenues. The Organization’s HHS Period 4 Report included lost revenues for three quarters that did not agree to the supporting calculation of lost revenues. Without proper implementation of internal controls over the Organization’s budget prior to submission errors could occur resulting in the Organization not calculating lost revenues correctly. Status: The Organization will be adopting a policy to enhance internal controls over the budget to ensure that the lost revenue calculation is not changed after submission and follows the option iii methodology utilized to calculate lost revenues. Responsibility of: Richard Leonard (Controller) and Andrew Horan (Director of F.P. and A.) Estimated Completion Date: 3/31/24

View Audit 295119

Finding 377318 (2023-001)

Material Weakness 2023

Sarasota County, Florida

FL

Subrecipient Monitoring Material Weakness Reporting § 200.303

Material Weakness - Internal Controls over Reporting and Noncompliance The Office of Financial Management (OFM) Grant Program Administrator, Heather Larson will monitor and ensure that Federal Funding Accountability and Transparency Act of 2006 (FFATA) reports are filed as required in the FSRS syste...

Material Weakness - Internal Controls over Reporting and Noncompliance The Office of Financial Management (OFM) Grant Program Administrator, Heather Larson will monitor and ensure that Federal Funding Accountability and Transparency Act of 2006 (FFATA) reports are filed as required in the FSRS system. Since the recent transition of the CDBG Entitlement Cluster from an outside agency back to Sarasota County, the County has implemented a standardized form to capture needed information from current and future subrecipients to report appropriately the requirements of the Federal Funding Accountability and Transparency Act of 2006 (FFATA). The OFM Grant Analyst assigned to the funding award, upon review of any pending subaward/ subaward amendment, will create an Action Item utilizing the Grants Administration module of OnBase. The Action Item will require completion of any required FSRS reporting. Action item will be assigned and have a deadline date no late than the last day of the month following the month in which the subaward/ subaward amendment obligation was made. Implementation date for this process - On or before February 28, 2024.

View Audit 295115

Corrective Action Plans

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