Corrective Action Plans

Finding 48176 (2022-003)

Significant Deficiency 2022

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-003 COD Reporting Recommendation: We recommend the Academy evaluate its procedures and policies around reporting 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 fin...

2022-003 COD Reporting Recommendation: We recommend the Academy evaluate its procedures and policies around reporting 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: FA staff will research and receive more training on how to audit dates between our internal records system (CNS) and COD, and if adjustments are needed, how to correctly apply adjustments to disbursement dates. When disbursing Pell, FA staff will check through the expected dates (disbursement dates) in our system before exporting the Pell request to COD. In the event dates need adjusting after Pell has be received, the dates will be updated in CNS (Summit?s records system) prior to applying. The dates will also be checked, and if necessary, updated on COD to ensure they match, and both systems reflect the accurate disbursement date. Note: Due to late notification of 2020-2021 Audit Findings, we were unaware of deficiencies in our process, therefore; did not begin corrective action until near the end of 2021-2022 AY. Name of the contact person responsible for corrective action: Jennifer Haavisto Planned completion date for corrective action plan: 3/15/2023

View Audit 51844

Finding 48175 (2022-002)

Significant Deficiency 2022

Summit Academy Oic

MN

Student Financial Aid Reporting Significant Deficiency

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the ...

2022-002 NSLDS Reporting Recommendation: We recommend the Organization reevaluate its procedure and review polies surrounding reporting status changes to NSLDS to ensure timely reporting as well as put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the organizations last date of attendance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid staff will utilize the most recent NSLDS Enrollment Reporting Guide, and the corresponding NSLDS Enrollment Reporting Guide Appendices in order to evaluate current procedures and improve upon where necessary in order to be in compliance. The guide and appendices will also be shared with the Registrar?s office for review. The Registrar?s Office and Financial Aid Office will work together to ensure both departments? tasks and processing concerning NSLDS enrollment reporting are done so in a timely manner. The data provided to Financial Aid staff will be reviewed uploaded to NSLDS within one week of receiving it from the Registrar to make certain the reporting is accurate and falling within the required timeframes. The Financial Aid staff and Registrar will revamp current reporting process to reduce risk on incorrect data being reported as well as to ensure all the correct data is being compiled and reviewed prior to reporting. Note: Due to late notification of 2020-2021 Audit Findings, we were unaware of deficiencies in our process, therefore; did not begin corrective action until near the end of 2021-2022 AY. Name of the contact person responsible for corrective action: Jennifer Haavisto Planned completion date for corrective action plan: 3/15/2023

View Audit 51844

Finding 48159 (2022-001)

Material Weakness 2022

Mineral Point Unified School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, errors...

Finding #2022-001 ? Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs reconciliations. 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. 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 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 Board of Education and Administration personnel review monthly treasurer reports, and approve disbursements monthly. Any concerns or questions are addressed throughout the year. Management will review various accounting functions periodically. Contact Person: Mitch Wainwright Anticipated Completion: Not Applicable

View Audit 47667

Finding 48158 (2022-003)

Material Weakness 2022

Pleasant Hill Cusd 3

IL

Internal Control / Segregation of Duties

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limit...

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 47666

Finding 48156 (2022-002)

Significant Deficiency 2022

City of Alcoa Tennessee

TN

Internal Control / Segregation of Duties

We concur with the finding and recommendation. Management will corroborate timesheets with supervisory approval and clerical review for accuracy.

View Audit 41941

Finding 48149 (2022-002)

Significant Deficiency 2022

Benton Ccsd #47

IL

Internal Control / Segregation of Duties

No current plan of action.

View Audit 41706

Finding 48148 (2022-001)

Significant Deficiency 2022

Benton Ccsd #47

IL

Reporting Internal Control / Segregation of Duties

No current plan of action.

View Audit 41706

Finding 48130 (2022-002)

Material Weakness 2022

Faculty Physicians and Surgeons of Llusm

CA

Internal Control / Segregation of Duties Period of Performance Reporting

Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and acc...

Finding 2022-002 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-002 ? ?Per discussion with management, the Company has processes and internal controls in place to ensure the lost revenue calculation submitted for PRF was complete and accurate and complied with the terms and conditions as reported in the HRSA Portal filings. However, management did not retain documentation evidencing the performance of these controls.? Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of lost revenues is correct and accurate. Management recognizes the need to document internal controls over lost revenue for PRF funds. Management will ensure that documentation for compliance with internal controls is maintained to substantiate lost revenue related to PRF funds. Responsible party: Jordan Urban, AVP Finance, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission

View Audit 45744

Finding 48129 (2022-001)

Material Weakness 2022

Faculty Physicians and Surgeons of Llusm

CA

Internal Control / Segregation of Duties Period of Performance Reporting

Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the cal...

Finding 2022-001 Please see management?s action plan below in response to EY?s Federal Award Finding and Questions Costs, 2022-001 ? ?During our testing over the PRF program, we observed that management did not retain evidence of controls surrounding the terms and conditions of the award and the calculation of expenses attributable to Coronavirus reported during July 1, 2021 to June 30, 2022?. Management?s Response and Action Plan: Management has had in place internal controls to ensure that the calculation of expenses attributable to Coronavirus is correct and accurate. Management recognizes the need to document internal controls over terms and conditions and expenses attributable to Coronavirus. Management will ensure that documentation for compliance with internal controls is maintained to substantiate review of terms and conditions and expenses attributable to Coronavirus. Responsible party: Dessy Chi, Director of Finance-LLUHC, FP&S Expected Completion Date: December 31, 2022 with Period 4 portal submission

View Audit 45744

Finding 48123 (2022-003)

Material Weakness 2022

City of Goshen

IN

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

FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Correcti...

FINDING 2022-003: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Internal Controls Contact Person Responsible for Corrective Action: Clerk-Treasurer Richard Aguirre Contact Phone Number: (574) 533-8623 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: To enhance internal controls, the City of Goshen Clerk-Treasurer?s Office has identified and segregated duties related to the preparation of the Schedule of Federal Awards (SEFA). Using the checklist from the SBOA as a reference, an internal checklist has been created to use for annual review of the policies and procedures. For this year in particular, a revisiting of the policies and procedures is necessary to address and clarify segregation of duties, both for internal and external purposes. The design, including segregation of duties, exists between the Clerk-Treasurer, Deputy Clerk-Treasurer, and the Grants Manager. However, the reporting procedures can be improved, specifically in how implementation generates verifiable proof and documentation. What is cited below is more of a ?retroactive finding? from 2021, since SBOA did not audit these funds previously. There also had been a series of difficulties with the Treasury portal; by the time the system was corrected, the reports were submitted. Regarding the procedures, the City of Goshen undertook data entry, review, and submission using three different individuals, and there is evidence of this review that has not been acknowledged by the SBOA. The review and oversight process, however, is being improved in light of this new finding. The revision of policies will more effectively articulate the steps that effect internal control and ensure consistent implementation. To ensure the accuracy of Project and Expenditure Reports prior to submission to the U.S. Department of Treasury, the preparer will email the reviewer when a report is ready for review. The reviewer will respond to the email when the information is reviewed and include any errors noted that need to be corrected. This email correspondence will be kept and provided to state auditors. The City also will maintain an approval sheet indicating that the review of the report has been completed and the reviewer will sign and date the approval sheet and note any errors found during the review. Anticipated Completion Date: This process should be reviewed and ready by the next SEFA preparation, in January 2024. ? Completed and submitted to the State Board of Accounts, Aug. 29, 2023

View Audit 41399

Finding 48112 (2022-005)

Significant Deficiency 2022

Town of Enfield, Connecticut

CT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.318 § 200.326

Finding 2022-005 Reporting Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The Town's Program Status Reports were not reviewed separate from preparer prior to submission. Statement of Concurrence or NonConcurrence Management agrees wi...

Finding 2022-005 Reporting Significant Deficiency ? Internal Control over Compliance Other Matters (Noncompliance) Description of Finding The Town's Program Status Reports were not reviewed separate from preparer prior to submission. Statement of Concurrence or NonConcurrence Management agrees with this finding. Corrective Action The Town is in process of developing a formal policy. Name of Contact Person John Wilcox Projected Completion Date June 30, 2023

View Audit 53687

Finding 48089 (2022-005)

Material Weakness 2022

Liberty-Perry Community School Corporation

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Brenda Layne, Food Service Director Contact Phone Number: 765-289-7323 Views of Responsible Official: We concur with the findings Description Qf Corrective Action Plan: The prompts have been fixed on the Distribution Report, so it wi...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Brenda Layne, Food Service Director Contact Phone Number: 765-289-7323 Views of Responsible Official: We concur with the findings Description Qf Corrective Action Plan: The prompts have been fixed on the Distribution Report, so it will include all Cafeteria employees. The F.S.D. will also initial each time card and Distribution Report. In the future ALL Claims will be initialed by the F.S.D. And as additional control the Superintendent will also initial all claims prior to the School Board meeting. Anticipated Completion Date: February 2023

View Audit 54302

Finding 48081 (2022-001)

Significant Deficiency 2022

Jackson Hole Land Trust

WY

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2022-001 Contact person and responsible person: Derek Schaefer, Chief Financial Officer. Email address: derek@jhlandtrust.org Corrective Action Planned: As a result of the September 30, 2021 Schedule of Findings and Questioned Costs, subsequent to the month of May 2022, the Land Trust develo...

Finding 2022-001 Contact person and responsible person: Derek Schaefer, Chief Financial Officer. Email address: derek@jhlandtrust.org Corrective Action Planned: As a result of the September 30, 2021 Schedule of Findings and Questioned Costs, subsequent to the month of May 2022, the Land Trust developed a checklist of processes and procedures to guide the Land Trust through future conservation easement purchases made with federal funds. The Land Trust assigned an employee to review federal contracts and extract and summarize applicable compliance requirements. The Land Trust will continue to develop and hone these new procedures and tools. Anticipated Completion Date: Substantially completed at September 30, 2022 with ongoing adjustments.

View Audit 53099

Finding 48072 (2022-007)

Significant Deficiency 2022

Ucan

IL

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

Identifying Number: 2022-007 Finding: Unallowable cost-salary allocation Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly reported to the funder. We believe that significant turnover in the ...

Identifying Number: 2022-007 Finding: Unallowable cost-salary allocation Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly reported to the funder. We believe that significant turnover in the finance department led to this deficiency, so we are actively documenting procedures and cross-training employees. All vouchers will also go through a review process before they are sent to the funder. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.

View Audit 53429 Questioned Costs: $1

Finding 48071 (2022-001)

Significant Deficiency 2022

Village Cooperative of Sioux City

IA

Internal Control / Segregation of Duties Significant Deficiency

The Board of Directors is and will remain involved in the financial affairs of the Cooperative.

View Audit 53107

Finding 48070 (2022-001)

Significant Deficiency 2022

Joint School District No. 28-J of the Counties of Adams and Arapahoe

CO

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Report Issued: November 11, 2022 FISCAL YEAR OF FINDING: 2021-2022 FINDING: Single Audit 2022-001 Significant Deficiency - Reporting for Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Four quarterly Student Aid reports for fiscal year 2021-2022 were to...

CORRECTIVE ACTION PLAN Report Issued: November 11, 2022 FISCAL YEAR OF FINDING: 2021-2022 FINDING: Single Audit 2022-001 Significant Deficiency - Reporting for Higher Education Emergency Relief Fund (HEERF) Student Aid Portion Four quarterly Student Aid reports for fiscal year 2021-2022 were to be posted on the District's website by the federal due dates to comply with federal regulations. The third quarter report was not posted. We recommend that the District take immediate action to post the missing report to the website, obtain clarification for any confusing, ambiguous, or complex compliance requirements, and stay diligent in staying abreast of the specific reporting requirements. CLIENT PLANNED ACTION: The district agrees with the finding. The required posting of the Student Aid portion of the HEERF has been corrected. The district will ensure appropriate reporting for HEERF as required by grant compliance requirements. Additionally, the district will obtain clarification for any confusing, ambiguous, or complex compliance requirements, and remain diligent to stay abreast of the specific reporting requirements. CLIENT RESPONSIBLE PARTY: Kevin Simpson - Director, Operations and Management Pickens Technical College Aurora Public Schools COMPLETION DATE: Completed as of November 3, 2022

View Audit 52782

Finding 48069 (2022-001)

Material Weakness 2022

Carteret County, North Carolina

NC

Eligibility Internal Control / Segregation of Duties Material Weakness

Corrective Action Plan Section III. Findings and Questioned Costs for Federal Awards Material Weakness in Internal Control Over Compliance ? Medicaid Cluster Finding 2022-001 and 2022-002 "See Corrective Action Plan for Chart/Table"

View Audit 52742

Finding 48056 (2022-003)

Material Weakness 2022

Western Community Unit School District #12

IL

Internal Control / Segregation of Duties

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limit...

FINDINGS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. DEPARTMENT OF EDUCATION ? Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act ? CFDA No. 84.425D Finding No.: 2022-003 Condition: The District?s accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnel. Anticipated Date of Completion: Ongoing

View Audit 46044

Finding 48049 (2022-002)

Significant Deficiency 2022

Gila Regional Medical Center

NM

Procurement, Suspension & Debarment Material Weakness Significant Deficiency

2022-002 - Policies and Procedures for Federal Awards Corrective action planned: The Medical Center is in the process of developing policies and procedures as relates to federal awards, and anticipates having written federal procurement policies and procedures in place within 60 days of issuance of...

2022-002 - Policies and Procedures for Federal Awards Corrective action planned: The Medical Center is in the process of developing policies and procedures as relates to federal awards, and anticipates having written federal procurement policies and procedures in place within 60 days of issuance of this report. Anticipated completion date: March 31, 2023 Contact person responsible for corrective action: Patrick Banks, CFO

View Audit 41047

Finding 48047 (2022-001)

Significant Deficiency 2022

Alabama Statewide 911 Board

AL

Significant Deficiency Internal Control / Segregation of Duties § 200.302

Finding 2022-001: The Alabama Statewide 9-1-1 Board (the Board) will develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance with grant requirements.

View Audit 41046

Finding 47976 (2022-002)

Material Weakness 2022

Seattle Indian Health Board

WA

Questioned Costs Eligibility Material Weakness

U.S. DEPARTMENT OF TREASURY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The Health Board should ensure that program managers are aware of the significant compliance requirements of an award and implement a system of internal control that...

U.S. DEPARTMENT OF TREASURY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: The Health Board should ensure that program managers are aware of the significant compliance requirements of an award and implement a system of internal control that supports compliance and documentation of compliance. Explanation of disagreement with audit finding: We respectfully disagree with the characterization of the finding as a material weakness in internal control. The sample size of 28 selections called for 3 specific source documents to be provided in association with each sample. Thus, 10 out of a total of 84 source documents requested were not immediately available. The eligibility forms in question are part of the process which initiates the determination of the validity of the request for assistance. Due to the sensitive nature of this program, these documents are not readily available electronically (in order to protect the privacy of the recipients). The Health Board?s Community Services Team, which includes Rapid Rehousing, Gender-Based Violence, and Emergency Housing, experienced significant turnover due to the pandemic. We have informed the auditor about the turnover challenges faced by this specific department and the difficulties in securing physical documentation. Action taken in response to finding: In September 2022, the Community Service Team began reporting to the Health Board?s Behavioral Health Officer. Under her direction, processes have been updated and documented along with the creation of a stronger review process. The health board remains committed to further strengthening our controls and processes where necessary. We will ensure that program managers are aware of the compliance requirements associated with the award and implement a robust system of internal control that supports compliance and proper documentation. Name(s) of the contact person(s) responsible for corrective action: Linda Zhang, CFO Planned completion date for corrective action plan: September 30, 2023 If the U.S. Department of Treasury has questions regarding this plan, please call Linda Zhang, CFO at (206) 324-9360.

View Audit 41921 Questioned Costs: $1

Finding 47968 (2022-010)

Significant Deficiency 2022

Ucan

IL

Reporting Internal Control / Segregation of Duties

Identifying Number: 2022-010 Finding: Reporting- Financial and performance reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes that turnover in program and financial staff caused these delays. New staff is being trained with the funders to ensure we have a good ...

Identifying Number: 2022-010 Finding: Reporting- Financial and performance reports Corrective Actions Taken or Planned: UCAN agrees with this finding and believes that turnover in program and financial staff caused these delays. New staff is being trained with the funders to ensure we have a good schedule of due dates and a good understanding of when reports and other items are due. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.

View Audit 53429

Finding 47955 (2022-001)

Material Weakness 2022

Adams Central Community Schools

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-001 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 Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Departm...

FINDING 2022-001 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 Assistance Listing Numbers: 10.553, 10.555 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 one claim in a sample of four, the school lunch meal count was overclaimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by 173 meals. We noted that the sponsor claim reimbursement form had been reviewed, however, the lack of an effective review allowed the error to go unnoticed. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Going forward, we will have multiple people verifying the data before submission to reimbursement for claims to make sure all meals submitted meet the criteria and eligibility of the Child Nutrition Cluster. Responsible Party and Timeline for Completion: The Food Service Director and the Corporation Treasurer are the responsible parties for this corrective action. This has already been implemented.

View Audit 52770 Questioned Costs: $1

Finding 47953 (2022-001)

Significant Deficiency 2022

Lincoln Parish School Board

LA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Plan for Current Year Findings and Questioned Costs For the Year Ended June 30, 2022 Reference # and title: 2022-001 Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Depar...

Corrective Action Plan for Current Year Findings and Questioned Costs For the Year Ended June 30, 2022 Reference # and title: 2022-001 Reporting Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization Funds (ESSER II and III) 84.425D and 84.425U 2021 Condition: Louisiana Department of Education (LDOE) requires the School Board to complete periodic expense reports (PER) each quarter to ensure the amounts expended to date are being properly reported. Good internal controls over the reports require that they are reviewed and approved before submission to ensure amounts being submitted are complete and accurate. In testing a sample of five PER reports, it was noted that two of the five reports did not agree to the School Board?s general ledger. In both cases, the amounts being reported to LDOE were understated. Corrective action planned: A reconciliation of total program expenditures claimed for reimbursement across the entire award period to the total accumulated on the Period Expense Report will be made for each ESF grant award. The total expenditures on the Periodic Expense Report will also be reconciled to School Board?s general ledger transactions for the entire grant award period. Before each PER submission, the Accounting Manager will prepare and submit the reconciliations to the Grant Supervisor who will review and approve the information presented on the PER prior to submission to the LDOE. The Grant Supervisor will review to ensure all expenditures incurred are being reported and accurately presented. The Chief Financial Officer will monitor to ensure these procedures are implemented and are effective. Person responsible for corrective action: Mrs. Juanita Duke, Chief Financial Officer Phone: (318) 255-1430 Lincoln Parish School Board Fax: (318) 255-3203 410 South Farmerville Street Ruston, LA 71270 Anticipated completion date: June 30, 2023 Respectfully,

View Audit 52768

Finding 47934 (2022-004)

None 2022

City of Haverhill

MA

Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2021 through 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 number assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through the Massachusetts Department of Elementary and Secondary Education Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies Federal Assistance Listing No. 84.010 2022-004: Affirmation of Consultation Forms to Private Schools Compliance Requirement: Special Tests and Provisions Type of Finding: Compliance and Internal Control Over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must provide equitable services to eligible private school children, their teachers, and their families. Grantees must conduct timely and documented consultation with private school officials to determine the kind of educational services to provide to eligible private school children. Grantees must also ensure the planned services were provided, and ensure the required amount was used for private school children. Condition: The City was required to ensure a portion of this grant was available for the equitable participation of students, families, and educators in non-profit, non-public (private) schools in existence. Public school officials were required to initiate contact and make good faith efforts to have timely and meaningful consultation with private school officials regarding the participation of private school students, families, and educators in these programs and services. The City was required to document these consultations via signed Affirmation of Consultation forms. The City was unable to provide this form for one of the private schools in which federal funds were allocated. Questioned Costs: None Reported. Context: The City has not complied with grant requirements to complete the appropriate forms regarding private school consultations. Effect: The City has not complied with the grant requirements. Cause: Lack of controls over maintaining adequate support for the consultations with private school officials for Title I allocations to all private schools to determine the kind of educational services to provide to eligible private school children. Recommendation: Management should implement procedures to ensure compliance with all grant requirements including the completion and retention of all required forms. These should be filed in an organized manner to allow for timely review upon request. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement internal controls procedures to ensure that all Affirmation of Consultation forms are completed, retained, and adequately maintained in an organized manner to ensure that grant requirements can be supported upon request. Management plans to implement these procedures in 2023. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400. Sincerely yours, Michael Pfifferling Assistant Superintendent of Finance and Operations City of Haverhill

View Audit 52314

Corrective Action Plans

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