Corrective Action Plans

Finding 71799 (2022-002)

Significant Deficiency 2022

OR

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Corrective action plan: OCH Human Resources is reviewing the organization?s bonus policy to include exception, the policy will also include the process for post approval adjustments. Planned completion date is December 31, 2022.

View Audit 62045

Finding 71663 (2022-005)

Significant Deficiency 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Significant Deficiency

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated com...

2022-005 Allowable Costs Corrective action planned: HR is keeping track of and documenting all salary raises and as part of procedure, filling out form (Personnel Action Form) prepared by HR and signed by the CEO every time a raise is given. The form will be put in the employee file. Anticipated completion date: July 2022 Contact person responsible for corrective action: Lita Santos, HR Director

View Audit 65450

Finding 71661 (2022-003)

Material Weakness 2022

Operation Samahan, Inc.

CA

Allowable Costs / Cost Principles Material Weakness Reporting

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analys...

2022-003 Reporting (repeat finding of 2021-003) Corrective action planned: The UDS reporting is made more accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data, alongside a competent data analyst. the finance department and our project coordinator. The team will oversee gathering all pertinent demographics and financials needed from the clinic?s patient management software (ECW) and accounting software (Sage Intacct). The team attended the 2022 UDS Reporting and Technical Assistance Webinar series sponsored by Department of Public Health Care/Health Resources and Services Administration to ensure the team has the latest update and changes to the 2022 UDS Reporting. The Clinic has also upgraded the patient management software (ECW) to the latest version and is now UDS + (UDS modernization Initiative) ready. Anticipated completion date: December 31, 2022 Contact person responsible for corrective action: Archie Bella, CEO; Roberto Bautista, Data Analyst; Elizabeth David, Finance Director

View Audit 65450

Finding 71657 (2022-002)

None 2022

Southwestern Adventist University

TX

Questioned Costs Student Financial Aid Eligibility

Corrective Action: New student information system has processes in place that will prevent over awarding/over payments, assisting reduce human error. Contact Person: Duane Valencia, Assistant Financial Vice President Completion Date: Began School year 22-23, ongoing

View Audit 65445 Questioned Costs: $1

Finding 71653 (2022-003)

Significant Deficiency 2022

Southwestern Adventist University

TX

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

Corrective Action: We have hired additional full-time staff who is being trained and will be overseeing the document requirements for student files. Contact Person: Duane Valencia, Assistant Financial Vice President Completion Date: In progress, staff hired Spring ?23. Currently in training, on...

Corrective Action: We have hired additional full-time staff who is being trained and will be overseeing the document requirements for student files. Contact Person: Duane Valencia, Assistant Financial Vice President Completion Date: In progress, staff hired Spring ?23. Currently in training, ongoing.

View Audit 65445

Finding 71651 (2022-004)

Significant Deficiency 2022

Menominee Tribal Enterprise

WI

Reporting Internal Control / Segregation of Duties

The Enterprise acknowledges an oversight on the delay in filing the SF-425. Management will implement processes to submit within the 90 day deadline.

View Audit 64573

Finding 71647 (2022-001)

Significant Deficiency 2022

South Winneshiek Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 8, 2023 To: U.S. Department of Education South Winneshiek Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. ...

CORRECTIVE ACTION PLAN March 8, 2023 To: U.S. Department of Education South Winneshiek Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education: ? Education Stabilization Fund (ESF): ? Federal Assistance Listing Number 84.425B o Discretionary Grants: Rethink K-12 Education Models (ARP) ? Federal Assistance Listing Number 84.425C o COVID-19 Governor?s Emergency Education Relief Fund (GEER II) ? Federal Assistance Listing Number 84.425D o COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER II) ? Federal Assistance Listing Number 84.425U o American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) Internal control deficiencies: See Finding 2022-001 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. Page 2 If the U.S. Department of Education have questions regarding this plan, please call Kris Smith at 563-562-3269. Sincerely yours, Kris Smith South Winneshiek Community School District Business Manager, SBO, Board Secretary/Treasurer cc: Christi L. Meyer, CPA

View Audit 64566

Finding 71642 (2022-001)

Significant Deficiency 2022

El Paso County Housing Authority

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. M...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Miguel Hernandez, Executive Director, will be responsible to implement this corrective action by June 30, 2023.

View Audit 63135 Questioned Costs: $1

Finding 71635 (2022-001)

Significant Deficiency 2022

Markesan District Schools

WI

Internal Control / Segregation of Duties

Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstate...

Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. Cause: A small number of individuals within the District?s administration perform substantially all accounting functions and have control over both records and assets. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district?s operations. Response: We agree and will continue to provide supervision and monitor accounting information and operations, obtain explanations for variances from unexpected results and work to increase segregation of duties. The Assistant to the Business Manager will continue to clear checks in Skyward as part of the bank reconciliation process. The District Administrator will review and initial all journal entries. The Assistant to the Business Manager will review payroll on a monthly basis, and the District Administrator will review payroll on a quarterly basis. Contact Person: Tim Zacharias Anticipated Completion: Not Applicable

View Audit 63134

Finding 65280 (2022-001)

Material Weakness 2022

Mt. Washington Pediatric Hospital, Inc.

MD

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

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Inte...

Mt. Washington Pediatric Hospital, Inc. and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS 2022-001 Internal control deficiency over review of expenditures COVID ? 19 ? Provider Relief Fund (Assistance Listing # 93.498) Recommendation: We recommend that management develop and implement effective internal controls, including review and approval of expenditures prior to submission, to ensure that the report submissions are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: In the audit of MWPH?s Provider Relief Fund (PRF), an error was identified in the Period 1 reporting of benefit expenses (repeat finding 2021-001) as an incremental expense in the HRSA portal. As a result, the Period 2 PRF report included an erroneous duplication of expenditures that stemmed from the Period 1 submission in the amount of $25,195. The Corporation attempted to correct the overstatement of fringe benefits by restating and unintentionally duplicated expenditures in the amount of $206,002 within the Period 2 submission. We believe it is relevant to note that the error was committed and subsequently identified by the MWPH CFO, who submitted information in Period 2 to correct the error. The error occurred when the CFO, who produced, reviewed and submitted all data for this small hospital, included benefits with salary costs in its calculations of Covid-related expenses. Both the salary and benefit costs were legitimate uses of the PRF funds. However, the expenses were included in both the Personnel and the Benefits line of the PRF portal, duplicating the reported expense for Period 2 as described above. The duplication was subsequently corrected and identified by the CFO in February 2023. Planned completion date for corrective action plan: For future submissions, the MWPH CFO will continue to stay current on reporting matters in the HRSA portal and continue to collaborate with UMMS Finance staff on guidance. Submission details will be reviewed by UMMS Finance staff. Name(s) of the contact person(s) responsible for corrective action: Mary Miller, Chief Financial Officer of Mt. Washington Pediatric Hospital, 410-578-5163.

View Audit 67387 Questioned Costs: $1

Finding 64497 (2022-002)

Significant Deficiency 2022

Northwest Nazarene University

ID

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

2022-002 Student Financial Assistance Cluster ? ALN 84.007/84.033/84.038/84.063/84.268/84.379 Recommendation: We recommend the University reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation...

2022-002 Student Financial Assistance Cluster ? ALN 84.007/84.033/84.038/84.063/84.268/84.379 Recommendation: We recommend the University reviews outstanding checks regularly to ensure funds are returned to the Department of Education before 240 days of the original disbursement attempt. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In the fall of 2021, the University changed banking relationships. Outstanding checks from the former bank were cancelled and a check was issued from the new bank. The reissuance of checks showed a flaw in our 240-day reconciliation tool which focused on the check date rather than the original disbursement date. This was an isolated issue and we have adjusted our 240-day review tool to calculate based on the original disbursement date. Name(s) of the contact person(s) responsible for corrective action: John Greentree, Controller Planned completion date for corrective action plan: Completed as of September 2022

View Audit 75144

Finding 64472 (2022-002)

Material Weakness 2022

Eastern University

PA

Student Financial Aid Material Weakness Internal Control / Segregation of Duties

Return of Title IV (R2T4) Calculations Planned Corrective Action: I met with our Registrar, our Brightspace Administrator, our Assistant Provost and a faculty member of our Data Science department to collaborate on how to properly identify and document online student?s attendance, participation, and...

Return of Title IV (R2T4) Calculations Planned Corrective Action: I met with our Registrar, our Brightspace Administrator, our Assistant Provost and a faculty member of our Data Science department to collaborate on how to properly identify and document online student?s attendance, participation, and activity. We have already crafted a report that captures this information and we will continue to add to this report and utilize it for the current year to determine any adjustments that need to be made to Federal Student Aid. We are meeting again this week to discuss and finalize this report and test it out repeatedly to ensure it captures the right information every time. Person Responsible for Corrective Action Plan: Andrea L Ruth, Director of Financial Aid Anticipated Date of Completion: 4/1/2023

View Audit 73872

Finding 64467 (2022-001)

Significant Deficiency 2022

Molloy College

NY

Student Financial Aid Procurement, Suspension & Debarment Reporting

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management C...

Corrective Action Plan Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Compliance and Internal Control (Significant Deficiency) University's response: We concur. Name of contact person responsible for corrective action: Linda Albanese, Vice President Enrollment Management Corrective action: In response to the Enrollment Reporting audit finding, Molloy University will continue to check the NSLDS homepage Announcement section multiple times per week for any notice that the Enrollment History Update page is functioning. We are also subscribed to email communications from Compliance & Data Ops Managing Director of the National Student Clearinghouse (NSC) and the New York State Financial Aid Administrators (NYSFAAA). The re opening of the Enrollment History page will be announced through any of these venues or by electronic announcement from the Federal Student Aid (FSA) Office of the U.S. Department of Education. While Molloy certification dates are correct in our student information system, Jenzabar, the certification date in the National Student Loan Data System (NSLDS) prints as MM/DD/YYYY or the current date because the new website is not working properly. This is an NSLDS issue, and the University was advised not to make any changes in the site at this time. As per guidance from FSA, Molloy has retained copies of all announcements as documentation for audit purposes. These electronic announcements highlight the issues relating to the retirement of the old NSLDS website and the launch of the new website. Electronic announcements between June and November 2022 identified enrollment functionality issues. And the update to the November announcement reported the enrollment roster dissemination delay. The latest electronic announcement in January 2023 confirmed that colleges were not able to comply with enrollment reporting requirements. While Molloy continues to monitor all updates regarding the site, the University has also proactively reached out to the NSLDS Customer Service Center. In Case #221208 000270 the reply, dated December 8, 2022, confirmed that the errors reflected in NSLDS were not the fault of Molloy, but rather due to the issues with the NSLDS website. As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy will make the necessary updates. Proposed Completion Date: As soon as the suspension of the NSLDS Enrollment History Update functionality is lifted, Molloy University will make the necessary updates.

View Audit 73870

Finding 64466 (2022-001)

Significant Deficiency 2022

Allamakee County

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 2, 2023 To: U.S. Department of Treasury Allamakee County respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, I...

CORRECTIVE ACTION PLAN March 2, 2023 To: U.S. Department of Treasury Allamakee County respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Treasury: Federal Assistance Listing Number 21.027 - COVID-19, Coronavirus State and Local Fiscal Recovery Funds Significant Deficiency: See Finding 2022-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County 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. If the U.S. Department of Treasury has questions regarding this plan, please call Denise Beyer, County Auditor, at 563-568-3522. Sincerely yours, Denise Beyer Allamakee County Auditor cc: Neil W. Schraeder, CPA

View Audit 73868

Finding 63669 (2022-002)

Material Weakness 2022

Housing Authority of the City of York

SC

HUD Housing Programs Material Weakness Special Tests & Provisions

2022-002 Special Tests and Provisions ? Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-002 from June 30, 2021 Statement of C...

2022-002 Special Tests and Provisions ? Income Targeting Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-002 from June 30, 2021 Statement of Condition The Authority did not have adequate controls over income targeting to assure that the Authority is in compliance with this requirement. During our testing, we noted that tenants with incomes that were extremely low accounted for approximately 59% of new admissions during the fiscal year, which is below the minimum required percentage of 75%. Recommendation We recommend the Authority assure that at least 75% of new admissions be in the extremely low-income bracket. This should be monitored throughout the year. The Authority can also select applicants on the waiting list who are extremely low income by bypassing others on the list that don?t meet the requirement and documenting that the person was selected ahead of others to be able to meet the requirement Action Taken: We concur with this finding. We will closely monitor new admissions and focus on applicants on the waiting list who meet the criteria as extremely low income so that the 75% requirement is met. Our lease rate has been decreasing due to a decrease in availability in our area. We have been issuing vouchers every month and have little to no wait on our waiting list. We are also accepting applications every week. We have been unable to exclude persons due to the extremely low income bracket requirement because we are trying to increase the overall utilization in our voucher program.

View Audit 70550

Finding 63668 (2022-001)

Material Weakness 2022

Housing Authority of the City of York

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 Eligibility ? Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-001 from June 30, 2021 Statement of Condition Out of a ...

2022-001 Eligibility ? Tenant Files Program: U.S. Department of HUD: Section 8 Housing Choice Vouchers (CFDA 14.871) Type of Finding: Material Weakness in Internal Control and Material Noncompliance This is a repeat finding of 2021-001 from June 30, 2021 Statement of Condition Out of a total tenant population of approximately 200 vouchers, 20 files were selected for testing. Exceptions were noted as follows: ? 1 error where the utility allowance was calculated incorrectly and reported incorrectly on the 50058 form. The HAP rent amount did not change. ? 1 file where the tenant?s wage income was calculated using only one paystub even though the tenant provided two. This changes the tenant?s HAP rent from $592 to $579. ? 1 file where the $360 for food stamps was included in the tenant?s income and should have been excluded. This changes the HAP rent from $466 to $475. ? 1 file where there was no support for a full-time student deduction for one member of the household. The HAP rent amount did not change. ? 1 file that did not contain a signed lease agreement and HAP contract for the current landlord and unit address. In addition to the above, during our new admissions testing (3 tested out of 22 new admissions) we noted the following: ? 1 error where the request for tenancy form was signed three days after voucher expiration with no proof of extension in the file. ? 1 error where the HAP contract was signed by the owner more than 11 months after the move-in date. Recommendation The Authority should correct the deficiencies noted in the tested files and utilize an ongoing quality control review process on the entire tenant population to ensure proper compliance with the requirements related to tenant eligibility. Ongoing staff training and timely management reviews should be utilized to ensure staff is aware of acceptable procedures. In addition, the Authority should review staffing levels, skill sets and case load. Action Taken We concur with this finding and have implemented various controls. A tenant file and unit quality control procedure has been developed and implemented.

View Audit 70550

Finding 63664 (2022-001)

Significant Deficiency 2022

Foothill - De Anza Community College District

CA

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

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothil...

2022-001 Student Financial Aid Cluster ? Enrollment Reporting ? Various Recommendation: We recommend that each College review their existing procedures and controls and identify necessary changes needed to ensure timely reporting of student status changes to NSLDS as required by regulations. Foothill College Response Explanation of disagreement with finding: There is no disagreement with the finding and the Foothill College will resolve it. Action taken in response to finding: Using the samples from the findings as an example, the Dean of Enrollment Services will contact with National Student Clearinghouse Audit support and request a review of the data received from the College by 3/1/2023. If the issue is with our data, the College with work our technical support team and request a specialist from Ellucian ? Banner that supports the enrollment reporting process. If the issue is merely additional training needed on how to handle the error report file, then additional training will be requested for appropriate Admissions & Records staff for one-on-one training with the National Student Clearinghouse. Name of the contact person responsible for corrective action: Anthony Cervantes, Dean of Enrollment Services Planned completion date for corrective action plan: April 1, 2023. De Anza College Response Explanation of disagreement with finding: De Anza College has reported all five students in question within 30 days of their status change to the National Clearing House. However, the NCH failed to report to the NSLDS the change of status within 30 days after we correctly reported the change in enrollment. The College has provided proof of our reporting to the NCH, but because the students were not reported by the NCH in a timely manner, we are responsible to take actions to correct this process and make sure that the NCH is reporting on time and with right reports. Action taken in response to finding: The College can see some improvement in numbers of unreported or misreported student records from the NCH to the NSLDS. The Dean of Enrollment Services will continue working with the National Clearing House on the reporting process to avoid discrepancies and delays in the future. Name of the contact person responsible for corrective action: Nazy Galoyan, Dean of Enrollment Services Planned completion date for corrective action plan: June 2023.

View Audit 68659

Finding 63277 (2022-004)

Significant Deficiency 2022

City of Gardena

CA

Subrecipient Monitoring HUD Housing Programs Reporting

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementati...

2022-004 Reporting ? Internal Control and Compliance over Reporting City?s Corrective Action Plan: City will follow its grant management policies to ensure the reporting requirements are met in a timely manner. Responsible Person: Ray Beeman, Director of Administrative Services Expected Implementation Date: July 1, 2023

View Audit 69837

Finding 63264 (2022-001)

Material Weakness 2022

North Fayette Valley Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN February 21, 2023 To: U.S. Department of Agriculture and U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accoun...

CORRECTIVE ACTION PLAN February 21, 2023 To: U.S. Department of Agriculture and U.S. Department of Education North Fayette Valley Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022. The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Agriculture: 2022: Child Nutrition Cluster: Federal Assistance Listing Number 10.553 School Breakfast Program Federal Assistance Listing Number 10.555 National School Lunch Program Emergency Operation Cost during COVID-19 Page 2 FINDING - FEDERAL AWARDS PROGRAM AUDIT (Continued) U.S. Department of Education: 2022: Education Stabilization Fund (ESF): Federal Assistance Listing Number 84.425B Discretionary Grants: Rethink K-12 Education Models (ARP) Federal Assistance Listing Number 84.425C COVID-19 Governor?s Emergency Education Relief Fund (GEER II) Federal Assistance Listing Number 84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER II) Federal Assistance Listing Number 84.425U American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER III) Material Weakness: See Finding 2022-001 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. Material Weakness: See Finding 2022-002 Recommendation: The District should ensure bank reconciliations are being prepared and compared to the general ledger balance each month to investigate and resolve any variances in a timely manner. Action taken: In the future, we will perform bank reconciliations and compare to the general ledger each month. If the U.S. Department of Agriculture or U.S. Department of Education has questions regarding this plan, please call Sue Thoms, Business Manager/Treasurer, at 563-422-3851. Sincerely yours, Sue Thoms North Fayette Valley Community School District Business Manager/Treasurer cc: Neil W. Schraeder, CPA

View Audit 69832

Finding 62683 (2022-001)

Material Weakness 2022

Maine School Administrative District No. 32

ME

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Recommendations We recommend the District implement a federal procurement policy to follow. We also recommend they work with the Contractor to determine if prevailing wages were paid and pay any additional amount necessary to adhere to the prevailing wage amounts. District?s Response The District...

Recommendations We recommend the District implement a federal procurement policy to follow. We also recommend they work with the Contractor to determine if prevailing wages were paid and pay any additional amount necessary to adhere to the prevailing wage amounts. District?s Response The District is committed to remedying the findings. A federal procurement policy is being drafted and is expected to be implemented by the Board of Directors soon. The District will determine how much (if any) additional wages are to be paid to meet the prevailing wages requirement and pay them as soon as they have been identified.

View Audit 54477 Questioned Costs: $1

Finding 62644 (2022-002)

Material Weakness 2022

Nationwide Children's Hospital

OH

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various ...

Finding 2022-002 Grantor: Department of Health and Human Services Federal Program: Teenage Pregnancy Prevention Program Allergy And Infectious Diseases Research Assistance Listing #: 93.267 93.855 Pass-through Grantor Pass-Through Award Number Pass-through Award Period None None Various Award Year: Fiscal year 2022 1/1/2022 ? 12/31/2022 Award Number: 5 TP1AH000212-02 5R01AI126890-05 5U01AI131386-05 5R01AI146581-02 Management agrees with the recommendation. Management will implement the following changes to Time and Effort practices. Corrective Action Plan and Anticipated Completion Date Management?s corrective action plan includes: ? Review and revise Time and Effort internal policy to include more robust internal controls. ? Develop escalation procedures for delayed certification. ? Outstanding time and efforts to be certified. Responsible person: Aaron Ufferman, Director, Sponsored Projects Completion Date: December 31, 2023.

View Audit 54476 Questioned Costs: $1

Finding 62569 (2022-003)

Material Weakness 2022

Brookshire Municipal Water District

TX

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-003: Cash Management Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plans: The District will review and monitor debt compliance requirements throughout the year to ensure that timely decisions can be made to ensure compliance. the District will...

Finding 2022-003: Cash Management Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plans: The District will review and monitor debt compliance requirements throughout the year to ensure that timely decisions can be made to ensure compliance. the District will discuss increase the water and wastewater rates again to insure they are producing sufficient revenue to pay the district expenses. Start Date: April 2023 Target End Date: July 2024 Status: 50% Completed

View Audit 54120

Finding 62568 (2022-002)

Material Weakness 2022

Brookshire Municipal Water District

TX

Reporting Internal Control / Segregation of Duties

Finding 2022-002: Audit Adjustments Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plan: The District agrees with the finding. The District will review the reconciliation of District accounts processes along with setting up a communication plan with the Dis...

Finding 2022-002: Audit Adjustments Contact Information of Responsible Party: Tonya Pierre, General Manager Corrective Action Plan: The District agrees with the finding. The District will review the reconciliation of District accounts processes along with setting up a communication plan with the District's financial consultants. Start Date: April 2023 Target End Date: July 2024 Status: 40% Completed

View Audit 54120

Finding 62497 (2022-001)

Material Weakness 2022

Harvard Townhouse, Inc.

NE

Internal Control / Segregation of Duties Material Weakness Reporting

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...

Finding 2022-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.

View Audit 54288

Finding 62268 (2022-003)

Material Weakness 2022

Bethany Lutheran Home for the Aged, Inc.

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware...

2022-003 Department of Agriculture Federal Financial Assistance Listing/CFDA #10.766 Communities Facilities and Loans Grants Cluster Special Tests & Provisions Material Weakness in Internal Control over Compliance Condition: Management did not have access to the relevant documents and was unaware of the USDA reserve requirement until further discussion with USDA. The Organization had cash balances on hand exceeding the required reserve amount; however, the funds were not segregated in a separate bookkeeping account or bank account. Responsible Party: Dalton Huber, CFO Corrective Action Plan: Management is presently working with First Interstate Bank to set up an FDIC insured savings account for this reserve requirement. This account will be maintained going forward. The required balance will be presented to the board monthly in comparison to the actual balance in the account. Anticipated Completion Date: January 31, 2023.

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