Corrective Action Plans

Finding 7271 (2023-003)

Significant Deficiency 2023

FL

Internal Control / Segregation of Duties

The Organization has communicated and reiterated the strict guidelines to the written policies and procedures to ensure that all disbursements submitted to the Finance Department must have an appropriate authorized signature and date. This policies encompasses all disbursements such as invoices from...

The Organization has communicated and reiterated the strict guidelines to the written policies and procedures to ensure that all disbursements submitted to the Finance Department must have an appropriate authorized signature and date. This policies encompasses all disbursements such as invoices from vendors, all employee’s reimbursements and travel vouchers submitted. Finance management will review the Check Register report weekly. Once approved, the report will be signed and dated by the designated authorized supervisor to ensure accuracy.

View Audit 9432

Finding 7267 (2023-004)

Significant Deficiency 2023

Gateway Community Services, Inc.

FL

Internal Control / Segregation of Duties

The Organization has incorporated and communicated changed to our written policies and procedures ensuring that all collections and funds received by the Finance Department be documented in a cash receipts log or electronic transmission log. This applies to collections received by the front desk, ch...

The Organization has incorporated and communicated changed to our written policies and procedures ensuring that all collections and funds received by the Finance Department be documented in a cash receipts log or electronic transmission log. This applies to collections received by the front desk, checks received by mail or funds electronically deposited. The collections and checks received by mail will then be given to the Finance staff to deposit with the bank. Once deposited, a team member of the Finance Department will validate the cash receipt log and deposit ticket, and record them in the general ledger to the appropriate account.

View Audit 9432

Finding 7261 (2023-002)

Significant Deficiency 2023

Penns Manor Area School District

PA

Internal Control / Segregation of Duties Reporting

Internal Controls Over Compliance - See Finding 2023-001.

View Audit 9423

Finding 7252 (2023-005)

None 2023

University of Hawaii

HI

Student Financial Aid Internal Control / Segregation of Duties

Finding No. 2023-005: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Heather Florendo, Financial Aid Manager, Honolulu Community College Date Action Tak...

Finding No. 2023-005: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Heather Florendo, Financial Aid Manager, Honolulu Community College Date Action Taken: 2023–24 Academic Year Return of Title IV Funds Calculations The date of determination (“DOD”) used to determine applicable deadlines in determining R2T4s was based on the date the financial aid specialist pulled the withdrawal report from ReportServer. Methodology used to determine DOD: • DOD used: 11/16/22 (Date report pulled) • 30th day: 12/16/22 • 45th day: 12/31/22 • R2T4 calculation and return completed: 12/15/22 • R2T4 Pell Grant returned: $389 Based on finding: • DOD used: 10/29/22 (date student withdrew per SFAREGF) • 30th day: 11/28/22 • 45th day: 12/13/22 • R2T4 return outside of 45-day window (2 days) Return of Title IV Funds Timing of Calculations Currently, we have one staff member assigned to process all Return of Title IV calculations. The office is in the process of hiring additional staff to assist with the workload created by the Return of Title IV calculation process. For the 2023–24 Academic year, withdrawal reports are pulled weekly. The financial aid specialist tracks the withdrawal date and determines the applicable deadline based on each individual student’s withdrawal date rather than the date the report is pulled.

View Audit 9418

Finding 7251 (2023-004)

None 2023

University of Hawaii

HI

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding No. 2023-004: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $25 Responsible Individual: Calvin Black, Financial Aid Manager, Hawa...

Finding No. 2023-004: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $25 Responsible Individual: Calvin Black, Financial Aid Manager, Hawaiʿi Community College Date Action Taken: On-going Return of Title IV Funds R2T4 was calculated incorrectly due to inadequate staffing and lack of personnel training. R2T4 has been recalculated for the identified student, and Hawaiʿi CC is working to hire vacant positions and resolve ongoing staffing issues. The UH Community College Central Financial Aid Office is also working to develop/finalize written R2T4 procedures. Enrollment Reporting Exit materials were sent late due to inadequate staffing and ongoing staff absences. Hawaiʿi CC is working to hire vacant positions and resolve ongoing staffing issues.

View Audit 9418 Questioned Costs: $1

Finding 7250 (2023-003)

None 2023

University of Hawaii

HI

Student Financial Aid Reporting Internal Control / Segregation of Duties

Finding No. 2023-003: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Davileigh Naeole, Financial Aid Director, University of Hawai‘i Maui College Date A...

Finding No. 2023-003: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Davileigh Naeole, Financial Aid Director, University of Hawai‘i Maui College Date Action Taken: October 30, 2023 Noting the recommendations of the auditor, we will ensure the timely determination of withdrawal dates for students who unofficially withdraw within 30 days after the end of the enrollment period. We recently hired a permanent staff member and are training them in R2T4 calculations. In addition, to expedite the determination of withdrawal dates we have set a maximum response time for our last date of attendance emails to instructors. They will be required to respond within 12–14 days of receiving the initial LDA request. This will help to ensure that withdrawal dates are established and documented more quickly. Again, noting the recommendations of the auditor, we will ensure the timely remittance of the institutional portion of unearned aid to the appropriate Title IV program within the required 45-day time period. We expect that the timelier determination of LDA dates will expedite the overall process and we will meet the 45-day remit deadline.

View Audit 9418

Finding 7249 (2023-002)

None 2023

University of Hawaii

HI

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

Finding No. 2023-002: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $ – Responsible Individual: Sherrie Padilla, Director of Financial Aid, U...

Finding No. 2023-002: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Questioned Costs: $ – Responsible Individual: Sherrie Padilla, Director of Financial Aid, University of Hawaiʿi at Hilo Date Action Taken: Immediately A miscalculation counting the 45-day requirement occurred with the 4 students in question resulting in the funds being returned on the 46th day. Procedures have been adjusted to return funds on the 30th day giving ample time to meet the 45-day requirement.

View Audit 9418

Finding 7248 (2023-001)

None 2023

University of Hawaii

HI

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding No. 2023-001: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Pheng Xiong, Office of the Registrar, University Registrar Nikki Chun, Div. of ...

Finding No. 2023-001: Financial Aid Administration – Control Deficiency Federal Agency: U.S. Department of Education AL Number and Title: 84.063P – Federal Pell Grant Program Questioned Costs: $ – Responsible Individual: Pheng Xiong, Office of the Registrar, University Registrar Nikki Chun, Div. of Enrollment Management, Vice Provost for Enrollment Management Date Action Taken: August 2023 The Office of the Registrar is fully aware of and takes very seriously its enrollment and degree reporting requirements and responsibilities. The finding presented in Finding No. 2023-005 happened as a result of a processing error where students in the final Spring 2023 enrollment file were not cleared out. This prevented students in the Spring 2023 degree files, submitted on June 26th and July 3rd, from having their graduation statuses updated with the National Student Clearinghouse if they were in the affected initial Summer 2023 enrollment file. The August 2nd file could not be processed because the National Student Clearinghouse was working with the office to reject the Summer enrollment and Spring 2023 degree reports. The reports had to be rejected in order for the corrected Summer 2023 file to be applied. The existing business process requires use of an SQL script. Since the script requires complicated manual steps and can lead to errors, the Office of the Registrar has been working to implement the NSC reporting functionality in the student information system. The new business process will improve enrollment and degree reporting, including the reduction of errors resulting from human error. The Office of the Registrar aims to go live with new business process with Spring 2024 enrollment reporting.

View Audit 9418

Finding 7239 (2023-004)

Material Weakness 2023

Independent School District No. 206 Alexandria Public Schools

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing...

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Rick Sansted, Superintendent Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2024

View Audit 9408

Finding 7204 (2023-003)

Significant Deficiency 2023

Whitewater Unified School District

WI

Eligibility School Nutrition Programs Internal Control / Segregation of Duties

Corrective Action Plan: The District will ensure that all food service applications are signed after the eligibility detennination is complete. Anticipated Corrective Action Plan Completion Date: Ongoing. Contact Information: For additional infonnation regarding this finding please contact Ben Prath...

Corrective Action Plan: The District will ensure that all food service applications are signed after the eligibility detennination is complete. Anticipated Corrective Action Plan Completion Date: Ongoing. Contact Information: For additional infonnation regarding this finding please contact Ben Prather, Business Manager, at 262-472-8705.

View Audit 9360

Finding 7187 (2023-005)

None 2023

City of Beaveron

MI

Internal Control / Segregation of Duties Special Tests & Provisions

AL# 11.300 Investments for Public Works & Economic Development - Other Tests and Provisions Recommendation: We recommend that the City ensures a sign is erected at both project sites and photographs are retained in the project files. Action Taken: The City immediately after auditor inquiry took a p...

AL# 11.300 Investments for Public Works & Economic Development - Other Tests and Provisions Recommendation: We recommend that the City ensures a sign is erected at both project sites and photographs are retained in the project files. Action Taken: The City immediately after auditor inquiry took a photograph of the erected sign and submitted a copy to the Economic Development Administration. Anticipated Completion Date: December 2023

View Audit 9302

Finding 7186 (2023-004)

Material Weakness 2023

City of Beaveron

MI

Procurement, Suspension & Debarment Cash Management Material Weakness

AL# 11.300 Investments for Public Works & Economic Development - Other Matters: Written Policies Required by the Uniform GuidanceRecommendation: 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 fisca...

AL# 11.300 Investments for Public Works & Economic Development - Other Matters: Written Policies Required by the Uniform GuidanceRecommendation: 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. Action Taken: The City has been provided an example of appropriate policies to use as a guide in updating their written policies. City management is currently working on updating all current procedures and policies to ensure that they are compliant with Uniform Guidance for all current and future Federal Awards. Anticipated Completion Date: June 2024

View Audit 9302

Finding 7163 (2023-002)

Material Weakness 2023

Community Development Authority City of Marshfield

WI

HUD Housing Programs Cash Management Material Weakness

U.S. Department of Housing and Urban Development 2023-002 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Voucher Requests and Obligation of Funds. Recommendation: CLA recommends the CDA design controls to ensure timely submission of obligation and draw down of funds. Explan...

U.S. Department of Housing and Urban Development 2023-002 Public Housing Capital Fund Program Assistance Listing Number: 14.872 Voucher Requests and Obligation of Funds. Recommendation: CLA recommends the CDA design controls to ensure timely submission of obligation and draw down of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The CDA will implement internal controls to ensure timely submission of obligation and draw down of funds. Name of the contact person responsible for corrective action: Mary James-Mork, Executive Director Planned completion date for corrective action plan: March 31, 2024

View Audit 9256

Finding 7157 (2023-001)

Material Weakness 2023

City of Newport News, Virginia

VA

Eligibility Material Weakness Internal Control / Segregation of Duties

Finding 2023-001: Compliance Qualification and Material Weakness – Eligibility for Medical Assistance Program – Medicaid Cluster (AL Number 93.778) – U.S. Department of Health and Human Services – Virginia Department of Social Services (Repeat finding 2021-001). Finding: Of the sixty (60) participan...

Finding 2023-001: Compliance Qualification and Material Weakness – Eligibility for Medical Assistance Program – Medicaid Cluster (AL Number 93.778) – U.S. Department of Health and Human Services – Virginia Department of Social Services (Repeat finding 2021-001). Finding: Of the sixty (60) participants selected for testing, one (1) participant did not have either a renewal or an original application located in the physical participant case file or in the electronic Medicaid system. Consequently, the initial or required re-determination of the participant’s eligibility could not be verified through our test work. Corrective Action: In an effort to prevent further findings related to this issue, staff were previously instructed to ensure all required documents were present in the system, including an application, as part of the annual Medicaid renewal process. While the annual Medicaid renewal process was halted during the COVID-19 pandemic based on actions at the federal level, effective May 2023 the state has resumed the Medicaid renewal process. Staff will continue assessing cases at renewal to ensure an application is located and will follow previous guidance issued on obtaining an application from the recipient if one cannot be located in the file. When monitoring case actions, supervisors are monitoring for compliance with these procedures. While these are repeat findings the number of cases found without an application has decreased therefore management is confident the current corrective actions have proven effective. Contact: Lisa Calloway, Chief of Benefit Programs Expected Completion Date: Due to the volume of Medicaid cases, correction of this issue will be ongoing. The above processes will be continued as necessary to correct identified deficiencies. Monitoring for compliance will be performed on an ongoing basis. If you have any questions, please contact Lisa Calloway at 757-926-6109 or by email at callowayld@nnva.gov

View Audit 9218

Finding 7153 (2023-001)

Significant Deficiency 2023

Committee Against Domestic Abuse, Inc.

MN

Internal Control / Segregation of Duties Significant Deficiency

Committee Against Domestic Abuse, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently wi...

Committee Against Domestic Abuse, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Justice 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 If there are any questions regarding this plan, please call Jason Mack at 507-625-8688 Ext.111

View Audit 9212

Finding 7102 (2023-004)

Material Weakness 2023

Independant School District No. 152

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requir...

Special Tests and Provisions – Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Brandon Lunak, Superintendent. Corrective Action Plan: The District’s construction project that used federal funding was completed during fiscal year 2023 therefore this finding will not be repeated during fiscal year 2024. The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2024

View Audit 9199

Finding 7098 (2023-002)

Material Weakness 2023

Elder Care Alliance of San Francisco - #121-22098

CA

HUD Housing Programs Material Weakness Reporting

Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below ...

Finding 2023-002: Cash Receipts - Material Weakness in Internal Control Over Compliance As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) we have provided below our response and corrective action plan addressing the finding noted in the Single Audit reporting package for Elder Care Alliance of San Francisco (“AVSF”) for the year ended June 30, 2023. Response and Corrective Action Plan: Going forward, management will add check totals to the vacancy loss adjustment, in order to post the appropriate entries in the general ledger. In addition, management will perform high level calculations to review against our reporting and investigate additional reports for comparison purposes. Responsible Person: Amanda Casey, Accounting Consultant, under the oversight of Bing Isenberg, Chief Financial Officer

View Audit 9162

Finding 7083 (2023-002)

Significant Deficiency 2023

Beaufort County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-002 Name of contact person: Corrective Action: Training will be provided the week of September 5, 2023 to review findigns of corrective action items. Trainings will continue every week to review policy changes, NCFAST updates, as well as common errors that may be found during second par...

Finding 2023-002 Name of contact person: Corrective Action: Training will be provided the week of September 5, 2023 to review findigns of corrective action items. Trainings will continue every week to review policy changes, NCFAST updates, as well as common errors that may be found during second party reviews. Two applications cited in error were processed by temporary staff hired to assist with the volume of Crisis Intervention applications as well as the Low-Income Energy Assistance applications. Two applications cited in error were processed by an employee who has retired. Training will be provided to all temporary staff when hired to ensure applications are processed accurately and all necessary information is requested. Supervisor will be reviewing records internally to ensure accuracy of cases. Applications will be revieiwed and monitored on a rotation basis. Findings from second party reviews will be reviwed with the worker to monitor a pattern for errors and will review policy guidelines to ensure worker is knowledgeable of policy requirements. Training will also be provided to ensure all files include online verifications. Supervisors will provide training to ensure workers are aware of proper documentation required to support eligibilty decisions. Checklists have been established to include errors cited during the audit. Checklists are to be completed at all applications. Amy Spring, Income Maintenance Administrator Supervisors, will ensure staff complete all required trainings provided by the Division of Health Benefits. Supervisors will provide additional training, when needed to ensure staff have a good understanding of all current and new policy as policy continuously changes. Records will be reviewed internally to ensure cases provide proper documentation. Workers will be trained on the importance of ensuring files include, online verifications, documentation of resources and ensuring, documented resources and income match information entered in NCFAST. Documentation in files should provide clear steps taken by caseworkers to determine eligibility. Checklists have been established to include errors cited during audit. Checklists are to be completed at applications and recertifications, As policy changes and new recommendations are provided by the state, checklists are updated to ensure staff are aware of the most recent policy and procedures.

View Audit 9110

Finding 7077 (2023-002)

Significant Deficiency 2023

Town of Avon, Connecticut

CT

Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than...

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town plans to revise the intergovernmental grants practices documented in the Finance Department Policy and Procedures Manual to add the requirement that an independent review of any financial report submitted to a federal or state grantor be completed by someone other than the report preparer and that this review be formally documented prior to submission to the applicable grantor. Name(s) of the contact person(s) responsible for corrective action: Tom DiStasio, Director of Finance Planned completion date for corrective action plan: July 1, 2024

View Audit 9100

Finding 7069 (2023-002)

Significant Deficiency 2023

Nash County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, ...

Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, 2023 Corrective Action Plan Immediately and ongoing Donna Wood, Finance Director Training will occur Nov. 30th 2023. Team meeting will be held to discuss findings of audit, errors cited to include Household Composition, income calculation and TWN calls for each household member age 14 or old on an application or Recertification. Finance Director will review year end salary accrual along with the Payroll Specialist to ensure correct salary accruals. The Finance Director will work with the Accountant to calculate and update the EMS net receivables each year to ensure proper posting to the General Ledger, working with information from the County’s billing and collection agency. Melissa McDaniels –Family and Children's Medicaid Supervisor Training to be provided to all caseworkers to include TWN and OVS learning gateway webinars. Review of policy for exparte process and system reviews. Training to also include Income Policy, how to review for self-employment income and utilize the income wizard to enter weekly, bi-weekly and monthly income amounts so the system will calculate the income and leave less room for user error. Documentation of what income is being evaluated to also include why certain incomes are not counted. Training to include review of Household Composition, tax filing status and how to review the determinations of each case before completing/ releasing auto holds.

View Audit 9079

Finding 7067 (2023-001)

Significant Deficiency 2023

North Hill Communities. Inc. and Subsidiaries

MA

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

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amount...

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amounts captured are accurate and categorized appropriately. Sign off on preparation and review will be documented appropriately.

View Audit 9075

Finding 7065 (2023-001)

Significant Deficiency 2023

Muncie Public Charter School of Inquiry, Inc. D/b/a Inspire Academy

IN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines M...

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines Manual for Indiana Charter Schools issued by the Indiana State of Accounts. Audit Results and Comment: III. Federal Award Findings and Questioned Costs FINDING 2023-001 TIME AND EFFORT RECORDS SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Numbers: 84.425D and 84.425U Condition: The School applied employee salary expenses to the program. While employees were applied to the grant in line with the approved budget, proper time and effort records were not maintained. Semi-annual certification forms did not reflect a six-month period and were not signed at the end of the six-month period. Criteria: Charges for Federal awards for salaries and wages must be based on records that accurately reflect work performed (2 CFR 200.430(i)). Cause: The School was not aware of the requirement outlined in the Criteria section above. Effect: The School is unable to document certification of employee time spent in the program. Recommendation: We recommend the School develop internal controls to ensure that proper semi-annual certifications are maintained. Views of Responsible Officials and Planned Corrective Actions: The School’s Corrective Action Plan is included on page 2. Response: The financial manager, Ana Maric, will submit completed semi-annual certification forms for all employees paid from Title I, Part A; IDEA, Part B (611), and ESSER III for the period of July 01, 2023 to Dec 31,2023 to Donovan CPA for review by January 15, 2024. In addition, semi-annual certification forms will be completed for individuals paid by federal grants and will reflect six-month certification periods to be signed by the employee’s supervisor at the end of the six-month period. In order to maintain this, there will be internal checks and balances every six months to review with the Executive Director, Leslie Draper. Leslie Draper Executive Director Inspire Academy- A School of Inquiry 2801 E. 16th St. Muncie, IN 47302

View Audit 9072

Finding 7053 (2023-001)

Significant Deficiency 2023

Village Cooperative of Clinton

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.

View Audit 9061

Finding 7052 (2023-001)

Significant Deficiency 2023

Village Cooperative of Cedar Rapids

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.

View Audit 9060

Finding 7051 (2023-001)

Significant Deficiency 2023

Village Cooperative of Cedar Falls

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative. The Cooperative hired a new management agent with proper segregation of duties.

View Audit 9058

Corrective Action Plans

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