Corrective Action Plans

Finding 44527 (2022-001)

Material Weakness 2022

WI

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

Finding #2022-001 ? Segregation of Duties (Prior Year Finding #2021-001) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of th...

Finding #2022-001 ? Segregation of Duties (Prior Year Finding #2021-001) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District?s office staff prevents the ideal segregation of functions. The Business Manager is the only employee that records transactions in the general ledger, records cash receipt adjustments in the general ledger, prints accounts payable checks using electronic signatures, performs bank reconciliations, and has access to process payroll. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The District Administrator approves purchase orders and the Board of Education approves monthly accounts payable checks. Also, the Building Principals review payroll timesheets prior to processing payroll. The Board of Education, District Administrator, and Building Principals will continue to monitor transactions of the District. Contact Person: Sam Lehman, Phone number: 608-935-3307, Email: slehman@draschools.org Anticipated Completion: Not Applicable

View Audit 45029

Finding 44514 (2022-005)

Significant Deficiency 2022

Housing Authority of the County of Jackson

IL

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, ...

2022-005 ? Reporting Auditee?s Response and Planned Corrective Action JCHA has procured the services of Bedrock Housing Consultants who will prepare the unaudited FDS for the Authority to review and submit timely. Planned Implementation Date of Corrective Action: After year end and by September 15, 2023. Person Responsible for Corrective Action: Bedrock Housing Consultants.

View Audit 38705

Finding 44506 (2022-005)

None 2022

Forsyth County, North Carolina

NC

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

Finding 2022-005, Non-Material Non-Compliance - Eligibility Corrective Action Plan: Goal: To ensure timely completion, review, and all required signatures are obtained on the Family Services Agreements and retained on file. Plan: The County will require F&C Supervisors to log the most recent PPR/CFT...

Finding 2022-005, Non-Material Non-Compliance - Eligibility Corrective Action Plan: Goal: To ensure timely completion, review, and all required signatures are obtained on the Family Services Agreements and retained on file. Plan: The County will require F&C Supervisors to log the most recent PPR/CFT meetings on the monthly spreadsheet to track when the next FSA will be due for review. Performance Improvement Strategies: 1. All PPR/CFT meetings will be held for each child in FC DSS custody every three months. 2. The meeting includes but is not limited to completion of FSAs and any other review tools necessary. All completed forms will have two-level review and signature and be maintained in the record. 3. The F&C Division already has a monthly spreadsheet to track monthly contact with youth in care. Two additional columns will be added to track the most recent meeting/form and the second column will target when the next id due to be reviewed. 4. All Supervisors will be expected to complete the two additional columns monthly recording the date of the last FSA review and projecting the next FSA review due date. 5. The Program Manager and Division Director will review the spreadsheet monthly to ensure that all FSAs have been completed timely. 6. In the event that an FSA is found to be untimely, the Supervisor/Program Manager/Division Director will ensure that the assigned caseworker completes the FSA review within 5 business days and routes any untimely forms for Program Manager review. Responsible Parties: Family & Children?s Services Division Director, Foster Care/Adoptions Program Manager, All Foster Care Supervisors, and Social Workers Timeframes: Policy will be communicated to responsible parties no later than April 1, 2023 and implemented effective immediately.

View Audit 38704

Finding 44501 (2022-003)

None 2022

Primecare Community Health, INC

IL

Subrecipient Monitoring Internal Control / Segregation of Duties

PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manage...

PrimeCare will add a supplemental process to its existing financial assistance audit workflow that will incorporate EMR (Athena) work queues and reports to monitor, review, and audit claims where a sliding fee discount was applied to ensure the correct discount was selected within Athena. The Manager of Enrollment & Access will conduct audits on a monthly basis and a monthly summary report will be submitted to the PrimeCare Controller or CFO for review. Additionally, PrimeCare?s Director, Revenue Cycle and Manager, Enrollment & Access will review and update the naming convention of sliding fee scale discounts within Athena to aid in selecting the appropriate patient discount.

View Audit 52797

Finding 44484 (2022-003)

Significant Deficiency 2022

Lewis-Clark State College

ID

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

Student Financial Aid Cluster: Federal Pell Program ? Assistance Listing No. 84.063 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regula...

Student Financial Aid Cluster: Federal Pell Program ? Assistance Listing No. 84.063 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. We also recommend the College disburse the proper Pell award to these students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This was a Pell error due to COA calculation and assignment error. Procedures will be implemented to review COA components to confirm accuracy of COA which will result in correct Pell awards. Name(s) of the contact person(s) responsible for corrective action: Laura Hughes, Travis Osburn and John Bender. Planned completion date for corrective action plan: Immediate

View Audit 51806

Finding 44468 (2022-008)

Significant Deficiency 2022

The Fredric Rieders Family Foundation

PA

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

Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, Wi...

Finding 2022-008 Federal Listing Number 16.560 ? Allowable Costs; Period of Performance Corrective Action Plan Management will recognize revenue for cost reimbursable grants and contracts as the expenses are incurred. The sub-recipients will be paid as the expenses are incurred/invoiced. In 2023, WizeHive, a project management application, has been implemented to track grant and contract spending and invoicing. Accounting and Operations. Management will document the internal control procedures used to manage federal awards to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. The internal control procedures will include the monitoring of Subrecipients. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC

View Audit 51950

Finding 44467 (2022-007)

Significant Deficiency 2022

The Fredric Rieders Family Foundation

PA

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

Finding 2022-007 Federal Listing Number 16.560 ? Allowable Costs Corrective Action Plan Management agrees the equipment purchased should be capitalized and not charged for supplies. However, the grant allows the purchase of equipment without prior approval. The equipment purchased was a Sciex Workst...

Finding 2022-007 Federal Listing Number 16.560 ? Allowable Costs Corrective Action Plan Management agrees the equipment purchased should be capitalized and not charged for supplies. However, the grant allows the purchase of equipment without prior approval. The equipment purchased was a Sciex Workstation and a Pipettor Dilutor. Based on the guidelines published by the Office of Justice Programs prior approval is not required if the purchase is not 10% greater than the original award amount. (Archived Office of Justice Programs: Financial Guide - Part III - Chapter 5: Adjustments to Awards (ojp.gov)). The purchase of the Sciex Workstation and the Pipettor Dilutor was made based on this guideline. The classification of equipment, computers and supplies will be included in the documentation of internal controls. Anticipated Completion Date November 30, 2023 Name of Contact Person Responsible for Corrective Action Angelo DeSantis, YPTC

View Audit 51950

Finding 44464 (2022-002)

Material Weakness 2022

Southeast Texas Food Bank, Inc.

TX

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

2022 - 002 - Coronavirus State and Local Recovery Funds - Food Bank Capacity Grant (ARPA) (ALN -21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control - Monitoring - Condition and Context: The policies and procedures in pace during 2022 ...

2022 - 002 - Coronavirus State and Local Recovery Funds - Food Bank Capacity Grant (ARPA) (ALN -21.027) United States Department of Agriculture, Passed through the Texas Department of Agriculture. Internal Control - Monitoring - Condition and Context: The policies and procedures in pace during 2022 did not include proper monitoring of the program policies and procedures. Recommendations: Management should consider implementation of a contemporaneous monitoring process over procurement with federal and state funding. CORRECTIVE ACTION PLAN : ALL purchases being made for federal and state funding will be reviewed by the President and CEO for proper monitoring and compliance of procurement policies. T he President and CEO will sign off for approval prior to purchasing. ALL Purchases being made for grantors with procurement requirements will be reviewed by the President and CEO prior to purchase for approval for monitoring for procurement compliance.

View Audit 50762

Finding 44458 (2022-003)

Significant Deficiency 2022

South Mississippi Housing Authority

MS

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2022-003 CFDA#14.871 ? Housing Voucher Cluster ? Reporting Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Staff has completed multiple VMS trainings through the Affordable Housing Association of CPAs (AHAC...

2022-003 CFDA#14.871 ? Housing Voucher Cluster ? Reporting Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Staff has completed multiple VMS trainings through the Affordable Housing Association of CPAs (AHACPA) to increase knowledge of HUD requirements. The agency and Board of Commissioners will also adopt and implement a HUD-recommended Housing Assistance Payment (HAP) policy to clearly define internal controls, segregate duties, and improve reporting functions with regard to VMS. The finance department added a staff accountant to bolster capacity and all finance staff are being cross trained on VMS reporting to increase redundancy. Moreover, the Yardi software system will streamline all VMS reporting and will replace the antiquated processes that resulted in this finding. Person Responsible for Correction of Finding: Mr. Justin Brooks, Executive Director Projected Completion Date: December 31, 2023

View Audit 50570

Finding 44457 (2022-002)

Significant Deficiency 2022

South Mississippi Housing Authority

MS

Internal Control / Segregation of Duties Eligibility HUD Housing Programs

2022-002 CFDA#14.871 ? Housing Voucher Cluster ? Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The agency has begun implementing the Yardi software system that will include a landlord portal t...

2022-002 CFDA#14.871 ? Housing Voucher Cluster ? Eligibility Management acknowledges the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. The agency has begun implementing the Yardi software system that will include a landlord portal that will streamline W-9 and direct deposit documentation, while also creating a digital, cloud-based file for each landlord. This will enable the agency to better serve the needs of our landlords while also improving our records retention and filing systems. This function will also improve redundancy for continuity of operations and disaster planning. The new management team also created two (2) Fraud Specialist positions within the Housing Choice Voucher ? Assisted Housing department that will audit landlord documentation to mitigate fraud risk. Person Responsible for Correction of Finding: Mr. Justin Brooks, Executive Director Projected Completion Date: December 31, 2023

View Audit 50570

Finding 44456 (2022-002)

Significant Deficiency 2022

Village of Pleasant Prairie

WI

Internal Control / Segregation of Duties

Federal Assistance Listing and Program Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number(s): 1505-0271 Federal Agency: Department of the Treasury Pass-Through Agency: N/A Criteria: The Uniform Guidance requires that local entities receiving federal awards establi...

Federal Assistance Listing and Program Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number(s): 1505-0271 Federal Agency: Department of the Treasury Pass-Through Agency: N/A Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: Tow of two reports were sampled. Neither report was reviewed and approved by someone other than the report preparer prior to submission. The sample was not statistically valid. Cause: The Village did not have internal control procedures in place requiring an independent person to review the reports before submission to ensure accuracy and timeliness. Effect: Reports submitted by the Village could contain errors. Questioned Costs: None noted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to grantors. Corrective Action Planned: All future reports will be reviewed by another employee prior to being submitted. Official Responsible for Ensuring the Corrective Action Plan: Kathy Goessl, Finance Director / Treasurer Planned Completion Date for the Corrective Action Plan: December 31, 2023

View Audit 50297

Finding 44452 (2022-002)

Material Weakness 2022

Seniors Hospitality Center, Inc.

ID

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.

View Audit 45683

Finding 44451 (2022-001)

Material Weakness 2022

Seniors Hospitality Center, Inc.

ID

Internal Control / Segregation of Duties

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner including reconciling bank accounts and other significant accounts. The Organization has retained the services of a consulting CPA to a...

Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner including reconciling bank accounts and other significant accounts. The Organization has retained the services of a consulting CPA to assist in reviewing and reconciling accounts as needed

View Audit 45683

Finding 44450 (2022-001)

Material Weakness 2022

Pierce County Housing Authority

WA

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

Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both posit...

Corrective action the auditee plans to take in response to the finding: We applied for set aside funding from HUD for this issue as an unforeseen circumstance and awarded $25,000. Although insufficient in amount, we added a part-time admin assistant and a full-time second HQS inspector. Both positions continue in our 2023 budget. Anticipated date to complete the corrective action: The corrective action was completed in the first quarter of 2023, and PCHA is in full compliance as of the second quarter of 2023.

View Audit 45678

Finding 44449 (2022-001)

Significant Deficiency 2022

Lake Wales Housing Authority

FL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.319 § 200.320

U.S. Department of Housing and Urban Development Lake Wales Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. Th...

U.S. Department of Housing and Urban Development Lake Wales Housing Authority respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 to June 30, 2022 The finding from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority update it Procurement Policy from 2009, which was done on September 30, 2022, putting in place the procurements listed in the Uniform Guidance (UG) and clarifying procurement methods. As well as, including in the policy that all vendors? eligibility needs to be verified prior to signing contracts, either through the SAM website or by collecting a certification form from the vendor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The new procurement policy was approved September 20, 2022 Name of the contact person responsible for corrective action: Al Kirkland, Executive Director Planned completion date for corrective action plan: Completed September 20, 2022 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Al Kirkland, Executive Director at (863)676-7414 ext. 12.

View Audit 40938

Finding 44445 (2022-001)

Significant Deficiency 2022

Postville Community School District

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 6, 2023 To: U.S. Department of Education Postville Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water...

CORRECTIVE ACTION PLAN March 6, 2023 To: U.S. Department of Education Postville Community School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2022

View Audit 48225

Finding 44436 (2022-001)

Significant Deficiency 2022

Augustana College

IL

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagree...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office and the registrar?s office will collaborate with one another to ensure that files transmitted to the National Student Clearinghouse contain accurate enrollment information, including program begin and end dates. Collaborative measures include monthly samples of withdrawn students to compare institutional information to the NSC file and then reconciling the sampled records to NSLDS. At the end of each semester the program begin and end dates will be tested for a larger sample of unofficial withdrawals and students who cease enrollment from one term to the next to ensure accurate reporting. Name of the contact person responsible for corrective action: John Cage, Director of Financial Aid Planned completion date for corrective action plan: January 31, 2023

View Audit 44415

Finding 44433 (2022-005)

Significant Deficiency 2022

Addiction Recovery Care Association, Inc.

NC

Special Tests & Provisions Procurement, Suspension & Debarment Significant Deficiency

Finding 2022-005 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal...

Finding 2022-005 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Noncompliance - Special Tests and Provisions Responsible Individuals: Thom Elmore, Executive Director Finding Summary: State regulations require entities that receive, use, or expend state funds, including federal funds passed through state agencies, to submit a notarized Conflict of Interest policy to the applicable state agency. Management was able to provide a signed annual verification that was submitted to the state agency and indicated that the Conflict of Interest policy was on file; however, the Organization was unable to produce a copy of the notarized Conflict of Interest policy that was on file with the State agency and in effect during the audit period. Correction Action Plan: The Organization will contact the state agency and attempt to locate the signed and notarized Conflict of Interest policy, or, if unable to do so, the Organization will promptly file a notarized Conflict of Interest policy with the state agency. Anticipated Completion Date: Corrected February 2023

View Audit 40046

Finding 44431 (2022-003)

Significant Deficiency 2022

Addiction Recovery Care Association, Inc.

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-003 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Interna...

Finding 2022-003 United States Department of Health and Human Services Pass-through from North Carolina Department of Health and Human Services Program Name: Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number - 93.959 Significant Deficiency in Internal Control over Compliance and Nonmaterial Noncompliance - Allowable Activities/Costs Responsible Individuals: Thom Elmore, Executive Director Finding Summary: Our audit procedures noted multiple instances in which costs were included in the grant reimbursement reports that were unallowed per the terms of the grant agreement and relevant federal and state compliance guidance. These findings included the inclusion of sales tax expenses that could be legally recouped by means of refunds, inadequate documentation supporting the current pay rate for an employee whose wages were included in the award reimbursement requests, and reported indirect costs that exceeded the maximum allowable indirect cost rate per the terms of the award. The total questioned costs related to these findings were not material to program compliance. Corrective Action Plan: The Organization has developed appropriate controls over the review and approval of allowable costs; however, the Organization will review and strengthen these control activities by providing a more thorough examination of expenditure supporting documentation by an individual that is not responsible for preparing the federal award reimbursement requests. Additionally, we will review and strengthen our internal control activities over personnel pay rate changes by requiring independent verification that all pay rate changes implemented are supported by current documentation in the respective employees' personnel file. Anticipated Completion Date: Ongoing.

View Audit 40046

Finding 44430 (2022-001)

Material Weakness 2022

Beaumont Elderly and Handicapped Corp. Dba Raintree Tower Apts

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Finding Reference Number: 2022-1 Condition: Beaumont Elderly and Handicapped Housing Corporation overpaid its management fee in the amount of $6,300 as of March 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and reimbursed Beaumont Elderly and Han...

Finding Reference Number: 2022-1 Condition: Beaumont Elderly and Handicapped Housing Corporation overpaid its management fee in the amount of $6,300 as of March 31, 2022. View of Responsible Officials and Corrective Actions: Management concurs with the finding and reimbursed Beaumont Elderly and Handicapped Housing Corporation for the overpaid management fee amount on May 19, 2022. Contact Person Responsible: Darren Ryan, Controller Completion Date: May 19, 2022.

View Audit 38628 Questioned Costs: $1

Finding 44422 (2022-002)

Significant Deficiency 2022

Grace Place for Children and Families, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.3

U.S. Department of Education 2022-002 21st Century Community Learning Centers ? Assistance Listing No. 84.287C Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. ...

U.S. Department of Education 2022-002 21st Century Community Learning Centers ? Assistance Listing No. 84.287C Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new Chief Financial Officer was hired in March 2022 with appropriate expertise to evaluate financial reporting processes and controls. Additional controls over the preparation of financial statements to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP have been implemented.. Name(s) of the contact person(s) responsible for corrective action: Jerri Kautsky Planned completion date for corrective action plan: completed as of date of audit report, December 8, 2022. If the U.S. Department of Education has questions regarding this plan, please call Jerri Kautsky, CFO, at 239-255-7223.

View Audit 52659 Questioned Costs: $1

Finding 44421 (2022-001)

Material Weakness 2022

Grace Place for Children and Families, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting The organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Explanation of disagreement with audit finding: Th...

MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting The organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grace Place will record in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Name(s) of the contact person(s) responsible for corrective action: Jerri Kautsky Planned completion date for corrective action plan: Effective immediately with the fiscal year ending July 31, 2022 and going forward.

View Audit 52659

Finding 44414 (2022-001)

Significant Deficiency 2022

Yeshiva of MacHzikai Hadas

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 I concur with the finding ...

CORRECTIVE ACTION PLAN Finding Number 2022.1 ? Accuracy in public posting of its Student Aid Portion Reports, and Quarterly Budget and Expenditure Reports. Higher Education Emergency Relief Fund (HEERF) Cluster, Listing Number 84.425, Grant Period -Year Ended June 30, 2022 I concur with the finding and recommendation. The College has implemented procedures to increase controls over reporting.

View Audit 50703

Finding 44411 (2022-001)

None 2022

Independence Communities INC

TX

Reporting Internal Control / Segregation of Duties

2022 Corrective Action Plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done i...

2022 Corrective Action Plan Audit Finding 2022-01: There was a shortfall in the monthly deposits to the replacement reserve due to the December 2022 deposit not being made in a timely manner. We have made up the shortfall in January 2023 and in the future, will ensure the monthly deposits are done in a timely manner. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC Management Agent 6800 Park Ten Blvd, Ste 184-W San Antonio, TX 78213

View Audit 50567

Finding 44407 (2022-001)

Significant Deficiency 2022

Unified School District of De Pere

WI

School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Child Nutrition Cluster - Reporting Criteria and Condition: A review of the monthly meal claims by someone other than the person who prepared the claim is considered to be an internal control intended to prevent, ...

Child Nutrition Cluster - Reporting Criteria and Condition: A review of the monthly meal claims by someone other than the person who prepared the claim is considered to be an internal control intended to prevent, detect and correct a potential misstatement in the meals claimed. There was no documented review of the monthly food service claims by someone independent of the preparation of the claims. Recommendation: CLA recommends that the District have someone that does not prepare the monthly claim review the monthly claim for accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District?s Food Service Director will train their assistant to complete claims and the Director will review prior to submission to the DPI. Name(s) of the contact person(s) responsible for corrective action: Heather Reitmeyer, Food Service Director, and Dawn Foeller, Business Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 49426

Corrective Action Plans

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