Corrective Action Plans

Finding 371041 (2023-001)

Significant Deficiency 2023

NY

Cash Management Reporting Internal Control / Segregation of Duties

Island Park UFSD Corrective Action Plan in Response to Single Audit Report For The Fiscal Year Ended June 30, 2023 CURRENT YEAR FINDINGS AND RECOMMENDATIONS Federal Award Findings And Questioned Costs Finding # 2023-001 U.S. Department of Education-Passed-throug...

Island Park UFSD Corrective Action Plan in Response to Single Audit Report For The Fiscal Year Ended June 30, 2023 CURRENT YEAR FINDINGS AND RECOMMENDATIONS Federal Award Findings And Questioned Costs Finding # 2023-001 U.S. Department of Education-Passed-through the NYS Education Department Finding: During our audit, we noted that certain figures used as inputs to the annual performance report could not be reconciled to supporting documentation and therefore, we were unable to substantiate certain amounts reported to NYSED. The review of the annual performance report was not performed at an appropriate level of precision such that the incorrect and/or incomplete information presented would be identified and corrected prior to submission to NYSED. Recommendation: We recommend that the District reevaluate the system of internal control for the review and approval of the annual performance report prior to submission to NYSED, including the reconciliation of amounts included within the support to appropriate supporting documentation. District Response: The District will ensure that, prior to submission to NYSED, the annual performance report will be reviewed by an individual other than the preparer and reconciled to the supporting documentation in order to confirm the completeness and accuracy of information reported. Mr. Salvatore Carambia, Business Administrator, is the person responsible for the planned corrective action. The completion date for this action is February 16th, 2024.

View Audit 292701

Finding 371027 (2023-002)

Significant Deficiency 2023

Betty Jean Kerr - People's Health Centers

MO

Subrecipient Monitoring Eligibility HUD Housing Programs

Item 2023-002 - Special Tests Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Yes Action Taken 1. To train all staff involved with the calculation of sliding f...

Item 2023-002 - Special Tests Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Yes Action Taken 1. To train all staff involved with the calculation of sliding fees on the policies and procedures to ensure: ► The sliding fee guidelines document is known. ► Understanding of the methodology for calculating fees, including how family size and income are considered. ► Documentation required to support income and family size information provided by clients. This may include tax returns, pay stubs, or other relevant documents. ► To use the standardized form (checklist) to ensure all necessary information is collected and verified. 2. To perform a monthly audit review, utilizing a selected sample to identify any discrepancies and make necessary corrections in a timely manner. 3. To ensure the sliding fee scale is clearly communicated to clients. Responsible Party: Director of Patient Services/RCM Director Target Completion Date: 04/30/2024 If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Hewart Tillett, CFO at 1-314-882-1463, or email at htillett@phcenters.com.

View Audit 292688

Finding 370982 (2023-002)

Material Weakness 2023

Mill Creek Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by the Assistant Superintendent without an oversight or review process in place to prevent, or detect and correct, errors. Furthermore, the reported data on two of the reports could not be traced back to records that accumulate or summarize the data; therefore, the accuracy and completeness of the reports could not be verified. Contact Person Responsible for Corrective Action: Jim Diagostino, Superintendent, and Lori Bennett, Treasurer Contact Phone Number: 317-539-9200 Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The Superintendent, or designee, will prepare the annual data reports to be reported to the IDOE by using records that accumulate or summarize the data. Prior to the submission of the reports, the Treasurer will review the records and annual data report. The Treasurer will initial and date a hard copy of the report to ensure accuracy and completeness. Anticipated Completion Date: March 31, 2024

View Audit 292601

Finding 370969 (2023-003)

Material Weakness 2023

Dodgeville School District

WI

Internal Control / Segregation of Duties

Finding#2023-003 - Cash Reconciliations (Prior Year Finding #2022-004) Condition: The main checking account of the District was not reconciled to the general ledger throughout 2022-2023. Effect: Not reconciling cash accounts on a timely basis could lead to errors or other problems not being recogniz...

Finding#2023-003 - Cash Reconciliations (Prior Year Finding #2022-004) Condition: The main checking account of the District was not reconciled to the general ledger throughout 2022-2023. Effect: Not reconciling cash accounts on a timely basis could lead to errors or other problems not being recognized and resolved in a timely manner. General ledger cash balances should be reconciled to monthly bank statements shortly after bank statements are received. Cause: The District's main checking account was not reconciled to the general ledger at the time of the onsite audit. After all audit entries were recorded, no significant cash difference exists. Criteria: Internal controls should be kept in place to make sure that cash is reconciled timely and that reconciliations are tied to the general ledger on a monthly basis. Recommendation: We recommend the District develop procedures to reconcile all cash accounts to the general ledger in a timely manner. The reconciliations should be reviewed by someone other than the person preparing the reconciliation. The reviewer should initial and date the reconciliations when the review is complete. Response: The District will begin reconciling cash to the general ledger on a timely basis during the 2023-2024 fiscal year.

View Audit 292599

Finding 370968 (2023-002)

Material Weakness 2023

Dodgeville School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2023-002 - Material Adjustments (Prior Year Finding #2022-002)Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did n...

Finding #2023-002 - Material Adjustments (Prior Year Finding #2022-002)Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries 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 the accounting system prior to the audit, a material weakness exists in the District's internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. 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 work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor.

View Audit 292599

Finding 370967 (2023-001)

Material Weakness 2023

Dodgeville School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs

Finding #2023-001 -Segregation of Duties <Prior Year Finding #2022-001) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the ...

Finding #2023-001 -Segregation of Duties <Prior Year Finding #2022-001) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal segregation of functions. The Business Manager is the only employee that records transactions in the general ledger, records cash receipt adjustments in the general ledger, prints accounts payable checks using electronic signatures, performs bank reconciliations, and has access to process payroll. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The District Administrator approves purchase orders and the Board of Education approves monthly accounts payable checks. Also, the Building Principals review payroll timesheets prior to processing payroll. The Board of Education, District Administrator, and Building Principals will continue to monitor transactions of the District.

View Audit 292599

Finding 370958 (2023-004)

Significant Deficiency 2023

Bethel University and Affiliates

MN

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

2023-004 Student Financial Assistance Cluster – Assistance Listing No. 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no d...

2023-004 Student Financial Assistance Cluster – Assistance Listing No. 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With one year until the program is fully sunset, we will continue to manage and safeguard the promissory notes that we have in our possession. We do not disagree that some MPNs were not able to be found, but with only 90 accounts remaining, we are confident that we have the grand majority of MPN’s needed to close the program in the near future. Name(s) of the contact person(s) responsible for corrective action: Michael Johnson, Controller Planned completion date for corrective action plan: March 1, 2024

View Audit 292587

Finding 370949 (2023-003)

Significant Deficiency 2023

Bethel University and Affiliates

MN

Questioned Costs Student Financial Aid Significant Deficiency

2023-003 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagree...

2023-003 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are working with IT to allow for the auditing of uncashed checks to be an action that can be fulfilled with minimal human resource used. We have resumed the monthly audit of student uncashed Title IV resources. Name of the contact person responsible for corrective action: Michael Johnson, Controller Planned completion date for corrective action plan: February 29, 2024

View Audit 292587 Questioned Costs: $1

Finding 370948 (2023-002)

Significant Deficiency 2023

Bethel University and Affiliates

MN

Student Financial Aid Reporting Significant Deficiency

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit ...

2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Bethel University Registrar is responsible for ensuring timely and accurate reporting to NSLD via the National Student Clearinghouse. Cheryl Fisk was appointed to serve as University Registrar on August 1, 2022. While new to Bethel, she is not new to Clearinghouse reporting. She assumed the oversight of the Clearinghouse reporting and is working to ensure timely, accurate submissions. • Bethel reports student enrollment to NSLDS via the National Student Clearinghouse • Currently, the people involved in the process include: o Data Management Team: Ana Ortiz, Data Coordinator o Registrar Staff: Cheryl Fisk, University Registrar o Information Technology Service Staff: Kurt Jarvi, Systems Analyst Based on the previous audit, adjustments were made to the timing of the Clearinghouse enrollment submissions. This has been accomplished with enrollment being reported every month on the same date to enable automated submissions. As we tried to systematize graduation reporting, we encountered multiple technical issues. These issues involved both Information Technology and the Clearinghouse, which resulted in a delay in the reporting of graduates from May through August 2023. Additional training has been provided by the Clearinghouse and other sources which have been viewed by those involved in Clearinghouse reporting. We have also sought the advice from other institutions who report to the Clearinghouse. Our corrective action will involve several parts. • First, we will add more graduation only submissions to our Clearinghouse schedule to ensure they are getting reported in a timely manner. • Second, we will investigate where our Clearinghouse reports are pulling the graduation date form our Student Information System (Banner) to ensure those fields are accurate. • Third, we will review our process for determining degree conferral dates to ensure it aligns with our reporting schedule. • Fourth, over this past summer (2023) we worked with staff to clarify student withdrawal procedures. We will continue to do that. • Fifth, we will continue to take advantage of Clearinghouse training and other related training opportunities. • Sixth, we will be proactive in confirming that the Clearinghouse has received our submissions and has processed them in a timely manner. Name of the contact person responsible for corrective action: Cheryl Fisk, Registrar Planned completion date for corrective action plan: June 1, 2024

View Audit 292587

Finding 370849 (2023-002)

Significant Deficiency 2023

Miller Creek School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2023-002 related to Federal Compliance: Allowable costs/cos Principles - Time and Effort Reporting. In 2023-24 we are reinstating a process we had in place by which every employee partially paid ...

We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2023-002 related to Federal Compliance: Allowable costs/cos Principles - Time and Effort Reporting. In 2023-24 we are reinstating a process we had in place by which every employee partially paid by a Federal Source was assigned a duty statement. The statement will describe: • Program Service • Program Code (Funding Source) • Description of Monthly or Yearly Activities • Hours Funded Each month the employee will fill out a timesheet logging their time based on the activities described in the duty statement. Time certifications will be reviewed monthly by the CBO and kept in a binder. If you have any questions about this response, please contact me directly.

View Audit 292507

Finding 370807 (2023-003)

Significant Deficiency 2023

The King's University

TX

Questioned Costs Eligibility Significant Deficiency

Incorrect Pell Calculations Planned Corrective Action: The University will provide oversight and review of Pell calculations on a weekly basis. Person Responsible for Corrective Action Plan: Donnie Purvis, Director of Financial Services Anticipated Date of Completion: Effective Immediately, February...

Incorrect Pell Calculations Planned Corrective Action: The University will provide oversight and review of Pell calculations on a weekly basis. Person Responsible for Corrective Action Plan: Donnie Purvis, Director of Financial Services Anticipated Date of Completion: Effective Immediately, February 15, 2024

View Audit 292492 Questioned Costs: $1

Finding 370805 (2023-002)

Significant Deficiency 2023

The King's University

TX

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Inaccurate Return of Title IV Funds Calculations Planned Corrective Action: The University will work with FA Solutions weekly to ensure funds are calculated correctly and timely returns of IV Funds are processed. Person Responsible for Corrective Action Plan: Donnie Purvis, Director of Financial Ser...

Inaccurate Return of Title IV Funds Calculations Planned Corrective Action: The University will work with FA Solutions weekly to ensure funds are calculated correctly and timely returns of IV Funds are processed. Person Responsible for Corrective Action Plan: Donnie Purvis, Director of Financial Services Anticipated Date of Completion: Effective Immediately, February 15, 2024

View Audit 292492

Finding 370801 (2023-002)

Significant Deficiency 2023

Northeastern Oklahoma Agricultural An Mechanical College

OK

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

Recommendation: CLA recommends someone other than the preparer of Return of Title IV calculations review said calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: All Return of Title IV calculation...

Recommendation: CLA recommends someone other than the preparer of Return of Title IV calculations review said calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: All Return of Title IV calculations will be reviewed by another person in the Financial Aid Department, other than the preparer, for accuracy, completeness, and timeliness. Name(s) of the contact person(s) responsible for corrective action: David Fisher, dlfisher@neo.edu Planned completion date for corrective action plan: November 2023

View Audit 292488

Finding 370791 (2023-001)

Significant Deficiency 2023

The Village of Hampton Meadows

MI

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Condition: There was a lack of timely account reconciliations performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval and all required monthly deposits were made. During the year ended June 30, 2023, withdrawals of $4,202 and $4,025 were m...

Condition: There was a lack of timely account reconciliations performed by the Organization to ensure all withdrawals from the replacement reserve account had proper HUD approval and all required monthly deposits were made. During the year ended June 30, 2023, withdrawals of $4,202 and $4,025 were made from the replacement reserve without HUD authorization, and the Organization failed to increase the monthly reserve from $1,723.67 to $2,249.54 for May and June of 2023. Planned Corrective Action: Management acknowledges the significant deficiency in internal control over compliance and is implementing measures to improve this internal control over compliance. The underfunded amount of $9,279 was deposited to the reserve for replacement account on July 28, 2023. Contact person responsible for corrective action: Bruce Blalock, Sr. VP of Finance and Obligated Group Operations Anticipated Completion Date: July 28, 2023

View Audit 292460

Finding 370789 (2023-001)

Significant Deficiency 2023

Midland Univeristy

NE

Questioned Costs Student Financial Aid Reporting

The University agrees with the finding. The 21-22 audit, which ended in the spring of 2023, identified similar issues regarding Title IV credit balances. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional finding...

The University agrees with the finding. The 21-22 audit, which ended in the spring of 2023, identified similar issues regarding Title IV credit balances. A corrective action plan was put in place at that time, however, a portion of the 22-23 year had already transpired, thus these additional findings in the current audit year. The occurrence of Title IV credit balances occurs primarily with graduate program students. A review was conducted of current internal control processes and an evaluation of additional reporting within the student information system was done to assist in identifying these Title IV credit balances in a more timely manner. Title IV credit balances were monitored during the Spring 2023 terms and new procedures have been put in place for the Fall 2024 term.

View Audit 292453 Questioned Costs: $1

Finding 370786 (2023-002)

Significant Deficiency 2023

Willow Oak Montessori Foundation, Inc.

NC

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The Foundation remedied the deficiency by depositing the required amount into the account and has an ongoing autopay set up to ensure the monthly amounts are deposited. In addition, the Foundation will reconcile the accounts regularly to ensure the requirement for the account is met.

View Audit 292428

Finding 370779 (2023-006)

Significant Deficiency 2023

Clemson University

SC

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

After consultation with the National Clearinghouse (NCH), and written guidance from the U.S. Department of Education (ED), the Campus-Level enrollment effective date would not change because the enrollment level did not change. Clemson University will work with the NCH and utilize their audit suppor...

After consultation with the National Clearinghouse (NCH), and written guidance from the U.S. Department of Education (ED), the Campus-Level enrollment effective date would not change because the enrollment level did not change. Clemson University will work with the NCH and utilize their audit support to further explore this scenario and determine what would need to be changed with field mapping and review, if anything. Anticipated Completion Date: June 1, 2024 Person Responsible for Corrective action: Cecil (Rock) McCaskill, Associate Registrar Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370778 (2023-005)

Significant Deficiency 2023

Clemson University

SC

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

The staff performing stale-dated check processing were notified of the audit finding and have received training. We have engaged with our banking partners to develop a report of outstanding checks to be available to Student Financial Services staff to identify aged outstanding student refund checks....

The staff performing stale-dated check processing were notified of the audit finding and have received training. We have engaged with our banking partners to develop a report of outstanding checks to be available to Student Financial Services staff to identify aged outstanding student refund checks. Student Financial Services staff will communicate with students who have outstanding checks as a proactive measure to decrease the volume of uncashed stale-dated checks. Anticipated Completion Date: October 31, 2023 Person Responsible for Corrective action: Rebecca Pruitt, Director of Student Financial Services Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370777 (2023-004)

Significant Deficiency 2023

Clemson University

SC

Student Financial Aid Reporting Significant Deficiency § 200.303

The Office of Student Financial Aid will engage with the Office of Internal Audit (IA) to review the FISAP, and if any errors are found, will make corrections during the allotted time in December. Supporting schedules are centrally stored and will be made available to IA. Anticipated Completion Date...

The Office of Student Financial Aid will engage with the Office of Internal Audit (IA) to review the FISAP, and if any errors are found, will make corrections during the allotted time in December. Supporting schedules are centrally stored and will be made available to IA. Anticipated Completion Date: December 1, 2023 Person Responsible for Corrective action: Elizabeth Milam, Director of Financial Aid Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370776 (2023-003)

Significant Deficiency 2023

Clemson University

SC

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

We will continue to proactively monitor for system data irregularities and take corrective action as needed. We have implemented a weekly review of Banner to COD data for Pell disbursement activity to quickly identify and resolve discrepancies. A senior staff member completes this review with findin...

We will continue to proactively monitor for system data irregularities and take corrective action as needed. We have implemented a weekly review of Banner to COD data for Pell disbursement activity to quickly identify and resolve discrepancies. A senior staff member completes this review with findings reported to management to determine if further action is required. Anticipated Completion Date: Tested plan of action, applied corrections and verified successful resolution as of March 1, 2023. Corrective action plan implemented March 9, 2023. Person Responsible for Corrective action: Elizabeth Milam, Director of Financial Aid Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370770 (2023-002)

Significant Deficiency 2023

Clemson University

SC

Internal Control / Segregation of Duties Student Financial Aid Cash Management § 200.303

The University’s Director of Financial Compliance will implement an additional step to email the University’s Controller for approval prior to drawdown of federal funds and will follow up with a screenshot of the actual drawdown for validation. Anticipated Completion Date: September 18, 2023 Person ...

The University’s Director of Financial Compliance will implement an additional step to email the University’s Controller for approval prior to drawdown of federal funds and will follow up with a screenshot of the actual drawdown for validation. Anticipated Completion Date: September 18, 2023 Person Responsible for Corrective action: Karen Robbins, Director of Financial Compliance Contact/Responsible Party: Sherri Rowland, AVP and Controller Contact Information: sherrir@clemson.edu

View Audit 292421

Finding 370747 (2023-005)

Significant Deficiency 2023

Region One Education Service Center

TX

Internal Control / Segregation of Duties

Corrective Action: The Center is currently reviewing our process and will be implementing a documented process with approvals before payments are made. Proposed Completion Date: February 23, 2024 Name of contact person: Rumalda Ruiz, Deputy Director for Business and Operations Contact: (956) 984-629...

Corrective Action: The Center is currently reviewing our process and will be implementing a documented process with approvals before payments are made. Proposed Completion Date: February 23, 2024 Name of contact person: Rumalda Ruiz, Deputy Director for Business and Operations Contact: (956) 984-6290

View Audit 292418

Finding 370742 (2023-006)

Significant Deficiency 2023

Shawano School District

WI

School Nutrition Programs Internal Control / Segregation of Duties Special Tests & Provisions

The District will continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and will identify and train additional individual(s) to ensure appropriate back-up is in place, that is also knowledgeable of its requirements. Responsible official: Cor...

The District will continue to enhance procedures and controls over the verification compliance requirement with adequate oversight and will identify and train additional individual(s) to ensure appropriate back-up is in place, that is also knowledgeable of its requirements. Responsible official: Cory Kaisler, Data Systems Coordinator – ckaisler@shawanoschools.org Anticipated Completion Date: June 30, 2024

View Audit 292416

Finding 370737 (2023-005)

Significant Deficiency 2023

Shawano School District

WI

School Nutrition Programs Internal Control / Segregation of Duties Eligibility

The District will continue to enhance procedures and controls over the eligibility requirements with adequate oversight of both manual and electronic processes and will identify and train additional individual(s) to ensure appropriate back-up is in place, that is also knowledgeable of its requiremen...

The District will continue to enhance procedures and controls over the eligibility requirements with adequate oversight of both manual and electronic processes and will identify and train additional individual(s) to ensure appropriate back-up is in place, that is also knowledgeable of its requirements. Responsible official: Cory Kaisler, Data Systems Coordinator – ckaisler@shawanoschools.org Anticipated Completion Date: June 30, 2024

View Audit 292416

Finding 370731 (2023-001)

Material Weakness 2023

Messiah Lifeways

PA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

To Whom it May Concern: The purpose of the Corrective Action Plan (CAP) is to define corrective actions for resolving any non-conformances identified during the single audit for Fiscal Year 2023. Federal Award Findings and Questioned Costs Finding 2023-001 - Material Weakness in Internal Control -...

To Whom it May Concern: The purpose of the Corrective Action Plan (CAP) is to define corrective actions for resolving any non-conformances identified during the single audit for Fiscal Year 2023. Federal Award Findings and Questioned Costs Finding 2023-001 - Material Weakness in Internal Control - Reporting Assistance Listing Number: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Not Applicable Award Number/Year: Not Applicable / 2023 Criteria: Non-federal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Recipients of Provider Relief Funds (PRF) payments must also comply with the reporting requirements described in the PRF terms and conditions and specified in directions issued by the U.S. Department of Health and Human Services. Condition/Context: The Company did not complete the PRF reporting in accordance with the U.S. Department of Health and Human Services guidance. For the one report filed during the award year it was noted to include incorrect lost revenue totals, due to clerical errors and the exclusion of certain affiliates. In addition, the reports tested did not contain a documented review and approval of the reports prior to submission. Effect: The amounts reported to Health Resources and Services Administration (HRSA) were not in accordance with established U.S. Department of Health and Human Services reporting guidance. Total cumulative lost revenue should be $13,893,503. Questioned Costs: None reported. Cause: Lack of management oversight. Recommendation: We recommend that management review and update, as needed, their procedure for completion of the reporting to ensure that a review and approval of such reporting is completed and documented prior to submission. Additionally, we recommend that management revise their lost revenue totals in any future submissions. Views of Responsible Officials: Management will revise policies and update cumulative lost revenue for any future HRSA PRF Reporting Portal submissions and retain documented proof that the reports were reviewed prior to filing. In addition, revised lost revenues of $13,893,503 exceed cumulative PRF payments applied to lost revenues of $1,626,560. Date of anticipated Completion – March 15, 2024 Person/Persons responsible for completion – Jarrod Leo, CFO and Michele Brown, Senior Director of Fiscal Services Sincerely, Jarrod Leo Chief Financial Officer

View Audit 292412

Corrective Action Plans

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