Corrective Action Plans

Finding 48391 (2022-003)

Significant Deficiency 2022

Zero to Three National Center for Infants, Toddlers, and Families

DC

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cos...

FINANCIAL STATEMENT FINDING Finding No. 2022-002: Indirect Costs ? Significant Deficiency in Internal Control Over Financial Reporting Recommendation5 We recommend that ZERO TO THREE enhance its internal control policies to ensure indirect costs are calculated based on the most recent indirect cost rate agreement. Indirect costs should be billed at the lower of the negotiated rates or the actual charges. Action Taken ZERO TO THREE has recently undergone major technological upgrades involving multiple accounting systems. We received the NICRA letter with our new indirect cost rate eight months into the 2022 fiscal year. The late receipt of this letter, combined with challenges of our then antiquated accounting software, made it very difficult to retroactively apply the NICRA rate changes with consistent accuracy. Our new, robust accounting system, implemented October 1, 2022, is designed to easily handle these types of accounting changes going forward. Management is adjusting the cost reimbursements on the federal agreements to reflect the audit adjustment. Contact Person Responsible for Corrective Action Pia C. Valdivia, Chief Financial and Administrative Officer Expected Completion Date: March 31, 2023 FEDERAL AWARD FINDING Finding No. 2022-003: Indirect Costs ? Significant Deficiency in Internal Control Over Compliance ? Assistance Listing No. 93.600 Finding 2022-002 is also a finding with respect to the major federal program. See response above.

View Audit 49190

Finding 48385 (2022-016)

Significant Deficiency 2022

State of New York

NY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completi...

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completion Date: 12/1/2022 Corrective Action Planned: The Corrective Action was implemented. The Department will continue to follow its revised policies and procedures including internal controls to ensure any service organization with access to NCCI data maintain a confidentiality agreement to be compliant with CMS NCCI Technical Guidance manual, sections 7.1.1 and 7.1.2.

View Audit 49189

Finding 48351 (2022-003)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

Student Financial Aid Reporting Significant Deficiency

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audi...

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Pell disbursements will be reviewed by the Student Aid Coordinator and then by the VP of Student Services to ensure accuracy and timeliness. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Shannon Stoughton, Matt Payne Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48348 (2022-002)

Significant Deficiency 2022

Weston County School District No. 7

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2022 issued by Leo Riley & Co. This letter addresses the compliance findings 2022-001, 2022-002 & 2021-001. Weston County School District #7 ac...

To Whom It May Concern: This letter is in response to the audit finding identified in the annual district financial report for fiscal year ending June 30, 2022 issued by Leo Riley & Co. This letter addresses the compliance findings 2022-001, 2022-002 & 2021-001. Weston County School District #7 acknowledges that, due to the small office staff, it makes it impractical for the District to achieve full separation of the accounting functions in the business office. The District has mitigated the risks associated with this limitation through the use of various controls and segregating of functions to the extent possible. This has been accomplished by placing various security levels into the payroll and cash disbursements process. The governing board is also involved in the approval processess as the final authority over payment approval. The District utilizes the accounting manual as provided by the Wyoming Department of Education. The business office staff, district administrative staff, and the school board are fully aware of the situation and are on heightened awareness in performing their duties to further mitigate risks. Roxie Taft Business Manager 307-468-2461

View Audit 41153

Finding 48325 (2022-001)

Material Weakness 2022

Old Towne Square, Inc.

OK

Internal Control / Segregation of Duties

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2022-001-Waiting List Needs Improvement Condition: We could not locate current year mo...

OLD TOWNE SQUARE, INC. CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Old Towne Square, Inc 609 SW F Avenue Lawton, OK 73501 Telephone: (580) 353-7392 Fax: (580) 353-6111 Corrective Action Plan Finding: 2022-001-Waiting List Needs Improvement Condition: We could not locate current year move-ins. Since we could not locate them on the list, we do not know if they reached the top of the list, when they were offered. The entity uses a computerized waiting list. Once someone is admitted, they are deleted from the waiting list. Corrective Action Planned: I am Rita Love, Executive Director and Designated Person to answer this audit finding. We will comply with the auditor?s recommendation. Person responsible for corrective action: Rita Love, Executive Director Telephone: (580) 353-7392 Old Towne Square, Inc. Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date: By November 30, 2022

View Audit 50665

Finding 48308 (2022-002)

Material Weakness 2022

Chris Properties Graham Circle, Inc.

GA

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-002 ? Reporting Type of Finding: Compliance and material weakness in internal control over compliance Corrective Action Plan: This process has already been corrected and the certification for ETA-9130 has been updated to an employee who can certify on behalf of the Organization. These r...

Finding 2022-002 ? Reporting Type of Finding: Compliance and material weakness in internal control over compliance Corrective Action Plan: This process has already been corrected and the certification for ETA-9130 has been updated to an employee who can certify on behalf of the Organization. These reports are prepared by accounting and will be reviewed and certified by the program director.

View Audit 47524

Finding 48307 (2022-003)

Material Weakness 2022

Chris Properties Graham Circle, Inc.

GA

Material Weakness Internal Control / Segregation of Duties § 200.303

Finding 2022-003 ? Approval of Invoices Type of Finding: Material Weakness in internal control over compliance Corrective Action Plan: The Organization is already in the process of reviewing its policy surrounding the review process for invoices. The Organization will be implementing an approval she...

Finding 2022-003 ? Approval of Invoices Type of Finding: Material Weakness in internal control over compliance Corrective Action Plan: The Organization is already in the process of reviewing its policy surrounding the review process for invoices. The Organization will be implementing an approval sheet for all expenses on credit cards and other federal charges. Accounting will only charge the expense to the grants once it has verified the expense has gone through the proper approval channels.

View Audit 47524

Finding 48304 (2022-001)

Significant Deficiency 2022

Mary Greeley Medical Center

IA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for seve...

Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for several quarters, resulting in a total overstatement of actual 2019 revenues of $5,197,094, a total overstatement of actual 2020 revenues of $3,996,899, and a total understatement of 2021 actual revenues of $1,915,433. The total net impact of these misstatements to the lost revenue calculation resulted in an understatement of lost revenues reported of $1,903,535. The Medical Center also reported PRF expenses in Period 2 in an amount equal to Period 2 PRF funding received. Therefore, the Medical Center did not report actual revenue data for the third or fourth quarters of 2021. The portal included $100,237,417 of third and fourth quarter 2019 actual revenues in the calculated lost revenue for 2021. While reporting of lost revenue was inaccurate, there were no questioned costs. Corrective Actions Taken or Planned: The Medical Center reported lost revenue using Option 1, comparing actual revenues for 2020 and 2021 to actual revenues for 2019. The Medical Center had errors in their formulas calculating actual revenue for the first quarter of 2019, second quarter of 2019, third quarter of 2019, and the second quarter of 2020. Additionally, the Medical Center used preliminary rather than final, audited actual revenue amounts for the second quarter of 2021. Due to the fact that Period 2 PRF expenses were equal to Period 2 PRF distributions received and lost revenue was not needed to qualify for the Period 2 PRF distributions, the Medical Center did not submit actual revenue data for the third nor fourth quarter of 2021 as the portal did not allow data entry beyond what was necessary to cover the Period 2 PRF distributions. As a result, the portal calculated a lost revenue amount for those quarters equal to actual revenues for the third quarter of 2019 and the fourth quarter of 2019. Management had previously added an additional layer of reporting review prior to submission, which includes the Chief Financial Officer, the Controller and the staff member responsible for submitting the information, which was implemented on March 24, 2022. However, this control did not detect previous formula errors. During the Period 4 reporting completed on March 28, 2023, the Controller and staff member corrected the prior formula errors and conducted a dual entry review as the information was reported into the portal. All errors, current and prior, have been corrected. Going forward, the Medical Center will implement checks to ensure that any information reported agrees to audited financial information. Anticipated completion date: March 28, 2023 Name of contact person responsible for corrective action: Gary Botine ? Vice President and Chief Financial Officer

View Audit 46078

Finding 48296 (2022-001)

Significant Deficiency 2022

Darlington Community School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 - Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a...

Finding #2022-001 - Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements 1. Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll 1. Person preparing the payroll is not independent of other personnel duties such as custody of the checks and reconciling the bank statements. Criteria: Internal controls should be in place that provide adequate segregation of duties. 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 with this finding but due to the size of our District and financial constraints we 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 Principal at the High School or Elementary/Middle School approves monthly accounts payable checks and the Department Head or Principal approves payroll timesheets prior to processing payroll. The Principals and Department Heads will continue to monitor transactions of the District. Contact Person: Cale Jackson Anticipated Completion: Not Applicable

View Audit 46066

Finding 48291 (2022-003)

Material Weakness 2022

City of Tell City

IN

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

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective A...

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective Action: Connie A Berger, Clerk-Treasurer Contact Phone Number and Email Address: 812-547-2349 clerk-treasurer@tellcity.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan will happen in 2024 when submitting information in the project and expenditure report due the US Department of the Treasury. I will have one of the Deputy Clerk-Treasurers review and check the information before I submit the information, and also have them watch when the information is submitted into the computer system. The City elected to claim all the SLFRF allocation as revenue loss. Anticipated Completion Date: The Completion Date for the Corrective Action Plan will be April 30, 2024. This is the date that the next yearly report will be due.

View Audit 42011

Finding 48273 (2022-003)

Material Weakness 2022

Franklin Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of ...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of reports submitted for federal grants, and document that review of any final submission. Anticipated Completion Date: 2-23-23

View Audit 40756

Finding 48257 (2022-002)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.307

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over Program Income for the Child Nutrition Cluster. After this review, we will implement a system to ensure that compliance with the federal program income requirements is met. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435 Questioned Costs: $1

Finding 48254 (2022-002)

Significant Deficiency 2022

Genoa Central School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

The Davis-Bacon Act requires all contractors and subcontracts performing on construction contracts in excess of $2000, financed by Federal funds, to pay their laborers and mechanics not less than the prevailing wage rates as determined by the Department of Labor. (Reference #EDSD24422-003) If Feder...

The Davis-Bacon Act requires all contractors and subcontracts performing on construction contracts in excess of $2000, financed by Federal funds, to pay their laborers and mechanics not less than the prevailing wage rates as determined by the Department of Labor. (Reference #EDSD24422-003) If Federal funds are used in any future construction projects the district will ensure all contracts contain the required notification regarding compliance with the Davis-Bacon Act. Procedures will be put into place to ensure that the district stays in compliance with the Davis-Bacon Act.

View Audit 48541

Finding 48253 (2022-001)

Material Weakness 2022

Genoa Central School District

AR

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

Purchases of equipment and other capital outlay expenditures require the prior written approval of the Federal awarding agency or pass-through entity. (Reference #EDSD24422-001) We have been in contact with DESE for guidance and will continue to do so regarding this fund. We will implement proper i...

Purchases of equipment and other capital outlay expenditures require the prior written approval of the Federal awarding agency or pass-through entity. (Reference #EDSD24422-001) We have been in contact with DESE for guidance and will continue to do so regarding this fund. We will implement proper internal controls over program expenditures . Documentation has already been received from DESE to assist in this finding.

View Audit 48541 Questioned Costs: $1

Finding 48250 (2022-003)

Material Weakness 2022

Fairfield Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requ...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requested by IDOE will follow the same procedures of all FER reports. The ?data collection? for the ESSER grants was not identified as a financial report, and thus did not follow these processes. Now that we know this is a financial report, the steps below will be followed. The grant was initially not set up correctly and expenses were expended to and then transferred to the correct accounts once the grants were set up correctly. These changes were in flux when the report was requested, so what was reported at the time of the report is no longer what is reflected in grants? ledgers. The corrective action will require that the program director gathers the initial data, the data will be reviewed by the administrative assistant to the grants? director, and then reviewed by the Treasurer. All three employees will sign/initial a printed copy of the report before it is submitted. Data regarding students served by programs and staff reports will be reviewed by the program director and the data specialist and signed off on by both parties to ensure accuracy. Anticipated Completion Date: March 24, 2023

View Audit 42640

Finding 48232 (2022-002)

Significant Deficiency 2022

Rosalind & Joseph Gurwin Jewish Geriatric Ctr of Long Island Dba Gurwi

NY

Reporting Internal Control / Segregation of Duties

Finding 2022-002 a. Comments on the Finding and Each Recommendation. Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. ...

Finding 2022-002 a. Comments on the Finding and Each Recommendation. Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. The infection control expenses were correctly reported in the Period 3 Provider Relief Fund Reporting Period. In the Period 4 Provider Relief Fund Reporting Period, the facility inadvertently failed to report infection control expenses utilized in their correct years. Management will review their internal control procedures to enhance the review process of portal submissions. There is not a mechanism to amend the portal submission and if given the opportunity management will correct it in a subsequent reporting period. Management has utilized lost revenues and infection control expenses in excess of the funding received in 2020 and 2021 and has maintained documentation of all eligible expenses and lost revenue calculations to support this assertion.

View Audit 46943

Finding 48231 (2022-001)

Significant Deficiency 2022

Rosalind & Joseph Gurwin Jewish Geriatric Ctr of Long Island Dba Gurwi

NY

Reporting Internal Control / Segregation of Duties

Finding 2022-001 a. Comments on the Finding and Each Recommendation. Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. ...

Finding 2022-001 a. Comments on the Finding and Each Recommendation. Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. b. Action Taken on the Finding. Due to a prior finding, 2021-001, internal control procedures were updated and the FEMA assistance received was correctly reported in the Period 3 Provider Relief Fund Reporting Period. Even though the facility updated their internal control procedures they inadvertently failed to report the total amount of FEMA assistance received when reporting in the Period 4 Provider Relief Fund Reporting Period. It is noted that there is not a mechanism to amend the portal submission. Management will review their internal control procedures to enhance the review process of portal submissions. The facility did not inappropriately utilize funds and should not be at risk of having any funds returned to the Department of Health and Human Services. Management has maintained documentation of all eligible expenses and lost revenue calculations to support this assertion.

View Audit 46943

Finding 48222 (2022-004)

Significant Deficiency 2022

Catholic Charities, Inc.

MS

Internal Control / Segregation of Duties Reporting

Management has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.

View Audit 46940

Finding 48220 (2022-002)

Significant Deficiency 2022

Catholic Charities, Inc.

MS

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

Management has engaged an external consultant to perform bookkeeping and financial reporting services.

View Audit 46940

Finding 48213 (2022-005)

Material Weakness 2022

Winner Regional Healthcare Center

SD

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution FFAL #93.498 Finding Summary: The review process for the Period 4 HHS report submitted did not detect the error reported regard...

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution FFAL #93.498 Finding Summary: The review process for the Period 4 HHS report submitted did not detect the error reported regarding the actual reported revenues for 2019 that were incorrectly keyed into the portal submission. Additionally, the revenues for 2022 were reported based upon actual revenue billed and reported within the electronic medical records (EMR) system which does not include monthly or quarterly adjustments posted to the general ledger. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: There are no further PRF Portal submissions. The control aspect implemented to involve review of the portal submission will be expanded if further submissions are warranted. An expanded control would require the CFO to review in detail with the reviewer how the numbers were obtained and provide all supporting documentation for cross reference against the requirements. This may require extra time to educate and inform the reviewer of the PRF program and requirements. Anticipated Completion Date: 12-31-2023

View Audit 46933

Finding 48210 (2022-007)

Significant Deficiency 2022

Winner Regional Healthcare Center

SD

Student Financial Aid Reporting Significant Deficiency § 200.303

Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report wi...

Finding 2022-007 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: The fiscal year 2021 audit report was requited to be submitted to the federal agency by September 30th, 2022. We did not provide the 2021 audit report within the timeframe requested by the federal agency representative. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: The CFO will send the audited financial statements to USDA by the deadline. Anticipated Completion Date: 9-30-2023

View Audit 46933

Finding 48209 (2022-006)

Material Weakness 2022

Winner Regional Healthcare Center

SD

Special Tests & Provisions Subrecipient Monitoring Material Weakness

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: We elected to make a withdrawal and subsequent replenishment on the reserve account. There was no documented secondary review of the monthly reserve fund...

Finding 2022-006 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: We elected to make a withdrawal and subsequent replenishment on the reserve account. There was no documented secondary review of the monthly reserve fund account reconciliations as compared to the required minimum balance. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Corrective Action Plan: An automatic transfer to fund the debt reserve account was established in January 2023 and repeats each month until the fund has been properly funded. Additionally the finance packets presented to the governing board will include monthly oversight of debt reserve balances and whether or not the facility is in compliance. Anticipated Completion Date: 9-30-2023

View Audit 46933

Finding 48191 (2022-001)

Material Weakness 2022

Prairie Ridge Integrated Behavioral Healthcare

IA

Internal Control / Segregation of Duties

We are aware of the condition and will review procedures to make changes when appropriate and cost effective.

View Audit 53323

Finding 48190 (2022-002)

Significant Deficiency 2022

Watertown School District No. 14-4

SD

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 - Federal Direct Student Loans Special Tests and Provisions ? Return of Title IV Funds Finding Summary: 1 of 30 students tested for return of Title IV had a withdrawal determina...

Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 - Federal Direct Student Loans Special Tests and Provisions ? Return of Title IV Funds Finding Summary: 1 of 30 students tested for return of Title IV had a withdrawal determination date outside of the 30-day requirement. For a student who withdraws without providing notification from a school that is not required to take attendance, the school much determine the withdrawal date no later than 30 days after the end of the earlier of 1) the payment period or the period of enrollment, 2) the academic year, or 3) the student?s educational program. Responsible Individuals: Eric Schultz, Director of Enrollment and Marlene Seeklander, Director of Financial Aid Corrective Action Plan: The Registrar?s Office will take the following action: For all programs that have SOE/Internship/Clinical experiences, a roster will be generated, and the instructors will be required to verify that the student has been placed and is actively participating in the SOE/Internship/Clinical. Moving forward, this will be a reminder that is emphasized on a regular basis. At the instructor in-service sessions in August, the Director or Enrollment and Director of Financial Aid present a session which is a series of reminders and other important information that instructors need to know. While we already address the need to notify the Registration Office that a student is no longer attending, we plan to expand on that topic. We will include a slide with the audit finding as outlined so they can see the audit ramifications it has on LATC. We will also explain that this is an institutional responsibility, which includes all staff, all program instructors and all adjuncts. Anticipated Completion Date: Ongoing

View Audit 53320

Finding 48187 (2022-003)

Material Weakness 2022

Prairie Valley Community School District

IA

Internal Control / Segregation of Duties

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION S...

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE LISA WILLARDSON N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 515-352-5571 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE LISA WILLARDSON N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 515-352-5571

View Audit 52118

Corrective Action Plans

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