Corrective Action Plans

Finding 50869 (2022-005)

Material Weakness 2022

Union County/college Corner Joint School District

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2022-005 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013...

FINDING 2022-005 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. For the first report, the amounts reported as expended did not agree to underlying expenditure records of the School Corporation. Per discussion with the Treasurer, the amount in the report included expenditures from outside of the reporting period, resulting in an overstatement of expenditures of approximately $28,000. Additionally, for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Description of Corrective Action Plan: The treasurer will prepare the grant reporting and have the deputy treasurer review and make any corrections to the information online prior to submission. Responsible Party and Timeline for Completion: Jennifer Blakely, Treasurer, and Debbie Blevins, Deputy Treasurer ? this corrective action will be implemented for all reporting requirements immediately following the audit in March 2023.

View Audit 53337

Finding 50861 (2022-003)

Material Weakness 2022

Union County/college Corner Joint School District

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Fede...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Description of Corrective Action Plan: The food service director will have the treasurer, deputy treasurer, or an administrator review and sign off on the sponsor claim reimbursement summary prior to submission. Responsible Party and Timeline for Completion: Jenny Dunning, Food Service Director ? this will be implemented immediately following the audit in March 2023.

View Audit 53337

Finding 50860 (2022-001)

Significant Deficiency 2022

Sonrisa Apartments, Inc. 123-Hd043

AZ

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Department of Housing and Urban Development Sonrisa Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of the independent public accounting firm: Addison Accounting Services, PLLC, 7618 N. La Cholla Blvd., Tucson, AZ 8...

Department of Housing and Urban Development Sonrisa Apartments, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of the independent public accounting firm: Addison Accounting Services, PLLC, 7618 N. La Cholla Blvd., Tucson, AZ 85741 Audit period: September 30, 2022 The findings from September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings ? Federal Award Programs Audits Department of Housing and Urban Development 2022-001 Section 811 Supportive Housing for Persons with Disabilities, CFDA 14.181 Recommendation: The accounting system should be analyzed monthly to verify that all accounts are properly accounted for and that the system is operating efficiently. Actions Taken: Property Management Agent corrected the balances and the system before the audit was issued. The finding is considered cleared. If the Department of Housing and Urban Development has questions regarding this plan, please call the number below.

View Audit 52949 Questioned Costs: $1

Finding 50849 (2022-003)

Significant Deficiency 2022

Twin Lakes School Corporation

IN

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles § 200.303

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Li...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of 10 payroll disbursements for allowable costs/cost principles, we noted there was one instance where the timecard for the Food Services employee displayed 79 total hours of normal pay and one hour of overtime for the two-week period. We reviewed the payroll distribution report for this time period and note that the employee was paid for 69.5 hours of normal pay and 10.5 hours of overtime. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that the number of hours and pay rate per the payroll register agrees to the hours worked by the employee per their reviewed time sheet and their respective rate of pay. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

Finding 50848 (2022-002)

Material Weakness 2022

Twin Lakes School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.55...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the meal counts were overclaimed for the month. We noted that in October 2020, the School Corporation had overclaimed lunches by 823 meals and breakfast by 512 meals, in April 2021, had overclaimed lunches by 210 meals and breakfast by 58 meals, in October 2021, had overclaimed lunches by 90 meals and breakfast by 632 meals, and in April 2022, had overclaimed breakfast by 984 meals and fresh fruits and vegetables by 114. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy and that the claim agrees to underlying detail for meals served. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

Finding 50845 (2022-001)

Significant Deficiency 2022

Huntsville School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Finding number 2022-001 Contact person responsible for corrective action: Jonathan Warren Corrective Action: Initial guidance for utilizing ARP/ESSER purchasing practices from the state department was that only Facilities and Transportation purchases required prior approval. It was our under...

Finding number 2022-001 Contact person responsible for corrective action: Jonathan Warren Corrective Action: Initial guidance for utilizing ARP/ESSER purchasing practices from the state department was that only Facilities and Transportation purchases required prior approval. It was our understanding that the items listed in the finding would not fall in that category even though they exceeded the $5,000 pre-approval guidance. The state department issued a memo (COM-22-047) that clarified this issue. Since the clarification memo was issued we have worked to ensure that our purchasing practices have changed to follow the appropriate guidelines. Corrective Action Date: March 6, 2023. Respectfully, Jonathan Warren Superintendent Huntsville School District

View Audit 50945 Questioned Costs: $1

Finding 50841 (2022-002)

Significant Deficiency 2022

Switzerland County School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The School Treasurer will complete the Annual ESSER data report. The Grant Director will verify the report(s) for accuracy and completion. The Grant director will sign off on each report and then confirm via email the report(s) is correct and ready for submission to the IDOE. Responsible party and timeline for completion: Contact person responsible for Corrective Action: Patti Kappes, Treasurer Contact phone number: (812)427-4215 Anticipated completion date: April 30, 2023

View Audit 50941

Finding 50832 (2022-003)

Material Weakness 2022

Center for Independent Living for Western Wisconsinc INC

WI

Material Weakness Reporting Internal Control / Segregation of Duties

2022-003 No documentation of supervisor approval on timesheets Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

2022-003 No documentation of supervisor approval on timesheets Recommendation: We recommend the Organization develop and implement processes for supervisors to document their approval on timesheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review the processes and implement procedures. Name(s) of the contact person(s) responsible for corrective action: Kyle Kleist Planned completion date for corrective action plan: September 30, 2023

View Audit 47181

Finding 50820 (2022-005)

Material Weakness 2022

Spina Bifida Association of America

VA

Subrecipient Monitoring Material Weakness Reporting

Finding No. 2022-005: Reporting ? Material Weakness in Internal Control Over Compliance and Compliance; U.S. Department of Health and Human Services, Rare Disorders: Research, Surveillance, Health Promotion, and Education; Assistance Listing Number 93.315 Condition Th...

Finding No. 2022-005: Reporting ? Material Weakness in Internal Control Over Compliance and Compliance; U.S. Department of Health and Human Services, Rare Disorders: Research, Surveillance, Health Promotion, and Education; Assistance Listing Number 93.315 Condition The Association does not have controls in place to ensure that FFATA reporting requirements were met. As a result, the Association did not submit the required data on its first-tier sub-awards. Recommendation It was recommended that management review all active sub-awards for the year ended December 31, 2022, and submit the required data elements within the FSRS system. Furthermore, it was recommended that the Association?s management design control procedures to ensure that all reporting requirements are identified and submitted in a timely fashion. Action Taken The Spina Bifida Association will take the necessary actions to meet the requirements set forth to be in compliance with FFATA. Anticipated Completion Date December 2023

View Audit 48621

Finding 50817 (2022-001)

Material Weakness 2022

Prime Healthcare Foundation, Inc. and Subsidiaries

CA

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

Finding 2022-001: Management followed the HRSA uninsured patient reimbursement program guidelines and frequently asked questions (FAQs) related to diagnostic testing and testing-related visits eligible for reimbursement, which were published from time to time after the introduction of this program....

Finding 2022-001: Management followed the HRSA uninsured patient reimbursement program guidelines and frequently asked questions (FAQs) related to diagnostic testing and testing-related visits eligible for reimbursement, which were published from time to time after the introduction of this program. One such FAQ that management referred to and followed is shown below. We did not separate out and only submit specific COVID-19 diagnoses codes but we sent the entire charges relating to the patient to Health Resource & Services Administration (HRSA) if it had testing or treatment services provided related to COVID-19. Management?s understanding was that HRSA would determine what charges would be eligible for reimbursement so long as the claims that were submitted included treatment or testing services for uninsured patients related to COVID-19. These payments were approved and paid for by HRSA as they included the eligible diagnosis codes and hence management deemed this to be appropriate. However, management does agree with the finding that the questioned costs were incorrectly paid by HRSA. Management has submitted a refund for the portion of these claims payments that were unrelated to COVID?19 treatments. Prime Healthcare Foundation, Inc. hospitals perform eligibility checks and input insurance coverage details as a mandatory information gathering requirement during the admission of a patient. Prime Hospitals performed these eligibility checks for all patients by examining online insurance portals, interviewing patients and obtaining self-declaration of insurance status from patient upon patient admission. However, there were instances when hospitals did not retain insurance eligibility documentations although it was performed, for reasons such as emergency and urgency of patient care. Although this documentation was not in the file for these patients, all audit samples selected were ultimately shown to not have insurance coverage at the time services were rendered. Management agrees with the finding on lack of documentation retention for patient eligibility checks and will implement this as a facility control. Contact person: Kenneth Wheeler, Regional Vice President, Sowkya Ponnavolu, Corporate Director of Data Engineering & Analytics and Merhawy Worede, Corporate Executive Director of Accounting and Financial Reporting. Expected completion date: Management has submitted the questioned costs for refund to HRSA. Regarding the eligibility checks, according to HRSA COVID-19 Uninsured Programs Claims Submission Deadline FAQs published in April 2022, the COVID-19 Uninsured program stopped accepting claims and funding on April 5, 2022 and thus there are no changes required related to this particular program. However, if this program begins accepting claims again, management will implement a control requiring retention in the patient files supporting that the required eligibility checks have been performed.

View Audit 42549 Questioned Costs: $1

Finding 50783 (2022-003)

Material Weakness 2022

Independent School District No. 2904

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-003 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District continue to follow the appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement wi...

2022-003 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District continue to follow the appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding The District implemented the appropriate controls on September 20, 2021. Chad Anderson (Superintendent) will ensure the appropriate controls over compliance in regard to federal program compliance requirements are continued to be followed. 3. Official Responsible for Insuring CAP Chad Anderson is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP The District implemented the appropriate controls on September 20, 2021. 5. Plan to Monitor Completion of CAP Chad Anderson will be monitoring this plan.

View Audit 52841

Finding 50781 (2022-003)

Significant Deficiency 2022

University of South Alabama

AL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303

Finding No: 2022-003 Activities Allowed or Unallowed/Allowable Costs Federal Agency: U.S. Department of Transportation Assistance Listing Number: 20.205 Pass-through Entity: Alabama Department of Transportation Pass-through Award Number: #2283(OX-002283-000) Program: Highway Planning and Constructi...

Finding No: 2022-003 Activities Allowed or Unallowed/Allowable Costs Federal Agency: U.S. Department of Transportation Assistance Listing Number: 20.205 Pass-through Entity: Alabama Department of Transportation Pass-through Award Number: #2283(OX-002283-000) Program: Highway Planning and Construction Cluster Award Year: August 4, 2021 through January 13, 2024 (a) Criteria or Requirement Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. (b) Condition Found, Including Perspective During our test work over the Highway Planning and Construction program, we selected a sample of 50 disbursements made during the fiscal year. For one of the 50 disbursements sampled, we noted that the expenditure was approved for payment based on an inaccurate calculation on the underlying vendor invoice. (c) Possible Cause The University has a management review process to review invoices and related documentation before payments are disbursed. The management review control that was in place did not operate effectively to prevent inaccurate amounts from being submitted for reimbursement by the federal agency. (d) Questioned Cost None reportable. (e) Effect Federal funds were expended for inaccurate amounts. (f) Statistical Validity The sample was not intended to be, and was not, a statistically valid sample. (g) Repeat Finding in the Prior Year Not a repeat finding. (h) Recommendation We recommend that the University strengthen controls over the management review process to prevent inaccurate amounts from being charged to the Federal programs. (i) View of Responsible Officials Management concurs with the finding. While we have an adequate process in place, those responsible for steps of the review process need to be reminded of the importance of completing adequate reviews. (j) Corrective Action Plan An email will be sent to the Research Operations Council that reminds administrators, who are responsible for processing invoices, to confirm invoice calculations prior to processing for payment. Research administrators will also be re-trained at the next Research Operations Council meeting on the importance of thoroughly reviewing invoices received for payment. Inaccurate expenditures will be removed. (k) Anticipated Completion Date Email reminder of proper invoice review protocol sent November 11, 2022. Inaccurate expenditures will be removed from project by December 1, 2022. In-person reminder of process will be discussed at next in-person ROC meeting which is currently scheduled for December 1, 2022. (l) Name of Contact Person for Corrective Action Lindsey Sheffield, Manager, Office of Contracts and Grants: 251-460-6052

View Audit 53290

Finding 50778 (2022-002)

None 2022

Greencroft Manor Iii, Inc.

IN

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Finding Number: 2022-002 Condition: The Corporation deposited prior year surplus cash after the deadline as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidan...

Finding Number: 2022-002 Condition: The Corporation deposited prior year surplus cash after the deadline as stated in the Real Estate Assessment Center?s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $43,488 into the residual receipts account on October 4, 2021. Contact person responsible for corrective action: Scott Martin Anticipated Completion Date: October 4, 2021

View Audit 53818

Finding 50777 (2022-001)

None 2022

Greencroft Manor Iii, Inc.

IN

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

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the correct amount in the current fiscal year. This resulted in an immaterial underfun...

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the correct amount in the current fiscal year. This resulted in an immaterial underfunding of $876. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount in full on August 16, 2022. Contact person responsible for corrective action: Scott Martin Anticipated Completion Date: August 16, 2022

View Audit 53818

Finding 50769 (2022-002)

None 2022

Snoqualmie Valley School District No. 410

WA

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

Finding ref number: 2022-002 Finding caption: The District did not have internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corr...

Finding ref number: 2022-002 Finding caption: The District did not have internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Ryan Stokes, Assistant Superintendent P.O. Box 400 Snoqualmie, WA 98065 (425) 831-8012 Corrective action the auditee plans to take in response to the finding: Corrective action was implemented after the prior year audit and no new expenditures have occurred since that time related to federally funded public works projects. Anticipated date to complete the corrective action: June 2022

View Audit 49978

Finding 50766 (2022-003)

Material Weakness 2022

Independent School District No. 624

MN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.400

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES ? FEDERAL ALN 84.010 2022-003 Internal Control Over Compliance and Noncompliance With Feder...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES ? FEDERAL ALN 84.010 2022-003 Internal Control Over Compliance and Noncompliance With Federal Allowable Cost Requirements Finding Summary 2 CFR ? 200.430 (i) requires Independent School District No. 624 (the District) to maintain records that adequately and accurately identify the source and application of funds for federally-funded activities in accordance with 2 CFR 200 Subpart E ? Cost Principles. The District did not have sufficient controls to ensure proper determination of allowable costs charged to the Title I program, which resulted in reportable instances of noncompliance. Corrective Action Plan Actions Planned ? The District has reviewed policies and procedures relating to allowable costs for all federal programs and implemented an additional procedure to compare actual time and effort documentation to the costs allocated to each federal program and adjust as necessary at year-end, to ensure compliance with the Uniform Guidance in the future. Official Responsible ? The District?s Director of Teaching and Learning, Jennifer Babiash. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Director of Teaching and Learning, Jennifer Babiash, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with allowable cost requirements for future federal awards expenditures.

View Audit 47168 Questioned Costs: $1

Finding 50763 (2022-003)

Material Weakness 2022

English Valleys Community School District

IA

Internal Control / Segregation of Duties

SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE

View Audit 43299

Finding 50758 (2022-002)

Material Weakness 2022

Afiya Apartments INC

OR

HUD Housing Programs Eligibility Material Weakness

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/2023. A new management agen...

Management?s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Finance Director/ShelterCare 2. The corrective action planned: a. Pinehurst Management overseeing property through 4/30/2023. A new management agent will be identified to take over the property after 4/30/2023. b. Ensure that the new managing agent employs an onsite manager with HUD compliance experience. c. Currently prioritizing recertifications by oldest first. d. Monthly review of TRACS reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New processes will be implemented by 5/1/2023.

View Audit 41842

Finding 50750 (2022-003)

Material Weakness 2022

Tri-County School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County Sch...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will ensure someone other that the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50749 (2022-002)

Material Weakness 2022

Tri-County School Corporation

IN

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

Finding 2022-002 ? Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. D...

Finding 2022-002 ? Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will establish a documented review of all Education Stabilization Fund account payable claims before they are paid. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50745 (2022-001)

Material Weakness 2022

Tri-County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2022-001 ? Child Nutrition Cluster -Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Descript...

Finding 2022-001 ? Child Nutrition Cluster -Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Mr. Patrick Culp, Superintendent Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Tri-County School Corporation will establish a documented review of all Child Nutrition Cluster account payable claims before they are paid. Anticipated Completion Date: March 29, 2023

View Audit 41840

Finding 50744 (2022-001)

Material Weakness 2022

City of Dothan, Alabama

AL

Subrecipient Monitoring Cash Management Reporting

City of Dothan Corrective Action Plan RE: FEDERAL FINDINGS AND QUESTIONED COSTS Finding 2022-001 U.S. DEPARTMENT OF AGRICULTURE: Passed Through State Department of Education: Children At Risk Feeding Child and Adult Care Program Assistance Listing Number: 10.558 Pass-Through Grantor?s Number: ...

City of Dothan Corrective Action Plan RE: FEDERAL FINDINGS AND QUESTIONED COSTS Finding 2022-001 U.S. DEPARTMENT OF AGRICULTURE: Passed Through State Department of Education: Children At Risk Feeding Child and Adult Care Program Assistance Listing Number: 10.558 Pass-Through Grantor?s Number: AKZ-0000 While internal controls are designed to provide reasonable assurance that operations are effective and reliable, there are certain areas that require further review. It was determined that inconsistencies existed in records that were required for proper grant administration. Due to inadequate supervision of the program, inconsistent and insufficient records were used in the reimbursement filing process. The City of Dothan has implemented procedures to avoid any future issues or discrepancies with expenses and reporting for the program. The Finance Department will review any monthly reports and corresponding general ledger account numbers for accuracy and consistency with the amounts provided in the monthly filings prior to submission to the Department of Education. The new program manager has reviewed all grant requirements and relevant forms required for proper grant administration. Training has also been provided to the City?s staff tasked with administering the program moving forward.

View Audit 48433

Finding 50722 (2022-002)

Material Weakness 2022

Center Point-Urbana Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will work to put procedures in place to best ensure segregation of duties is obtained to the extent possible with the current staff.

View Audit 50361

Finding 50721 (2022-001)

Material Weakness 2022

Moab Community School

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Moab Community School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Carrie Ann Smith, Director and Matt Lovell, Business Manager Corrective ...

Finding 2022-001 Finding Summary: Moab Community School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Carrie Ann Smith, Director and Matt Lovell, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 50133

Finding 50720 (2022-001)

Material Weakness 2022

Center for Creativity, Innovation & Discovery

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Responsible Individuals: Corrective Action Plan: Center for Creativity, Innovation & Discovery is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Brenda Bennett, Director...

Finding 2022-001 Finding Summary: Responsible Individuals: Corrective Action Plan: Center for Creativity, Innovation & Discovery is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Brenda Bennett, Director Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management has provided the audited financial statements and a copy of the proposed budget to USDA in December 2022 and will continue to ensure all necessary corrective action plan items are submitted to the USDA each year.

View Audit 47422

Corrective Action Plans

Filters