Corrective Action Plans

Finding 42556 (2022-001)

Significant Deficiency 2022

MA

Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of State Ascentria Community Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are num...

U.S. Department of State Ascentria Community Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of State 2022-001 U.S. Refugee Admissions Program ? Assistance Listing No. 19.510 Recommendation: It is recommended that the Organization implement a procurement policy in compliance with Uniform Guidance and other applicable standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ascentria will implement a policy that is in compliance with the Uniform Guidance and Applicable Standards. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: 6/30/2023 If the U.S. Department of State has questions regarding this plan, please call Sergio Plaza at 508- 688-5608.

View Audit 38434

Finding 42549 (2022-007)

Significant Deficiency 2022

Granville County, North Carolina

NC

Eligibility Internal Control / Segregation of Duties

Finding 2022-007 Inaccurate Information Entry Name of contact person: Kim Grissom, Income Maintenance Supervisor II, Shelia Morton, Income Maintenance Supervisor II, and Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were ...

Finding 2022-007 Inaccurate Information Entry Name of contact person: Kim Grissom, Income Maintenance Supervisor II, Shelia Morton, Income Maintenance Supervisor II, and Vanness Taylor, Adult Income Maintenance Supervisor II Corrective Action: Errors cited were incorrect income and incorrect household composition due to inaccurate information being entered into NCFAST. Caseworkers are to review the determinations tab and policy manual to properly ensure that the case is showing correctly. Adult Medicaid Lead workers, Michelle Ogle and Delta Elliott, and Supervisor, Vanness Taylor, will conduct second-party reviews on caseworkers. Family and Children Medicaid Lead Workers, Lisa Kornegay and Sherry Stainback, and the Supervisors Kim Grissom and Sheila Morton, will conduct second-party reviews on caseworkers. Both Adult Medicaid and Family and Children Medicaid supervisors will go over errors found by second parties during their team monthly meetings. The supervisors will hold individual performance meetings if cited for the same error. Lead Workers and Supervisors will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by Supervisors due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisors will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. Supervisors will schedule and hold a meeting to inform Program Administrator, Heather Hayes, each month of the repetitive second-party findings and provide a copy of the individual?s performance meeting held with the worker. Proposed completion date: To ensure that the caseworkers do not repeat these errors, the following action was taken: policy training was held on Adult Medicaid section MA-2250 on November 29, 2022, and for Family and Children Medicaid sections MA-3305, MA-3310, and MA-3300 on November 30, 2022.

View Audit 38513

Finding 42538 (2022-001)

Significant Deficiency 2022

The Russell Child Development Center, Inc.

KS

Cash Management Internal Control / Segregation of Duties

2022-001 Inaccurate Meal Count Recommendation: Established procedures should be followed closely to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Action Taken: The CACFP at The Russell Child Development Center, Inc. is aware of the oversight and will c...

2022-001 Inaccurate Meal Count Recommendation: Established procedures should be followed closely to ensure that complete and accurate meal counts are submitted to the State for reimbursement. Action Taken: The CACFP at The Russell Child Development Center, Inc. is aware of the oversight and will continue to strive to improve its review process. A review of meal count sheets, including verification of input into the CACFP?s system and capacity, has been implemented, and the CACFP will continue to work to ensure an accurate meal count is submitted for every provider each month. All actions have been taken as of the date of this notice. In addition, as of January 1, 2023, the CACF moved to a new software, My Food Program, that counts a provider?s own children in the total meal count, which the old software did not do. The new providers are currently working with the CACFP to ensure software programming meets KDHE standard exceptions. These changes will significantly reduce capacity errors.

View Audit 38433

Finding 42535 (2022-002)

Significant Deficiency 2022

Village Cooperative of Le Sueur

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 202...

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 45701

Finding 42534 (2022-001)

Significant Deficiency 2022

Village Cooperative of Le Sueur

MN

Internal Control / Segregation of Duties

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 20...

Housing and Urban Development Village Cooperative of Le Sueur respectfully submits the following corrective action plan for the year ended June 30, 2022. Westberg Eischens, PLLP 2630 1 st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties in all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 45701

Finding 42533 (2022-002)

Material Weakness 2022

Mosaic

NE

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The terms and conditions of the CARES Act Provider Relief Fund (PRF) distributions state that funds are to only be used to prevent, prepare for, and respond to coronavirus, and that funds may only be used for healthcare related expenses or lost revenue that is attributable to the coronavirus. The Health Resources and Services Administration (HRSA) provided guidance on how an organization was to report usage of PRF distributions received. Period 1 and Period 2 reporting required an organization to illustrate how PRF funds received were used. An organization was allowed to include lost revenue attributable to coronavirus from January 1, 2020 through December 31, 2021 depending on the period reporting. Condition: During the process of identifying lost revenues attributable to coronavirus, management reported all lost revenue as Medicaid. However, support provided by management indicated that lost revenue was also identified for self-pay revenue and other payers. Planned Corrective Action: Management agrees with the noted finding. Management will continue to refine its processes to more diligently review the lost revenue reporting key line items to ensure such amounts are in accordance with the terms and conditions of the federal award. Planned Completion Date: June 30, 2023 Person Responsible: Scott Hoffman, CFO

View Audit 43985

Finding 42516 (2022-001)

Material Weakness 2022

Clarkston School District No. J250-185

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Randy Lybyer, Director of Financial Services 1294 Chestnut Street Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor?s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor?s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective immediately. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. Anticipated date to complete the corrective action: Immediately

View Audit 38833

Finding 42515 (2022-001)

None 2022

Lutheran Housing Services, Inc. D/b/a Luther Crest 042-11106-Wah-L8

OH

HUD Housing Programs Internal Control / Segregation of Duties

Finding Number: 2022-001 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management detected the error and deposited the underfunded amount in March 2023. Management acknowledges noncompliance in the c...

Finding Number: 2022-001 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management detected the error and deposited the underfunded amount in March 2023. Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Contact person responsible for corrective action: Lorinda Schalk, Chief Financial Officer / Treasurer Completion Date: March 1, 2023

View Audit 39222

Finding 42498 (2022-003)

Significant Deficiency 2022

Borough of Prospect Park School District

NJ

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will p...

Finding Number: 2022-003. Corrective Action Required by Board: The district should maintain the completed valid New Jersey Household Information Survey Form or documentation of direct certification for all students reported as low income. Method of Implementation: The Food Service manager will produce and properly file all required reports and forms for direct certification for all students. Person Responsible for Implementation: Food Service Manager. Planned Completion Date of Implementation: May 1, 2023

View Audit 39158

Finding 42483 (2022-007)

Material Weakness 2022

Ghec Isd 2536

MN

Internal Control / Segregation of Duties

Uniform Guidance Policy Corrective Action Plan (CAP): 1.Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2.Actions Planned in Response to Finding: The District will continue training dealing with federal audit compliance requirements. 3.Official Respon...

Uniform Guidance Policy Corrective Action Plan (CAP): 1.Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2.Actions Planned in Response to Finding: The District will continue training dealing with federal audit compliance requirements. 3.Official Responsible for Ensuring CAP: Doug Storbeck, Superintendent, is the official responsible for ensuring corrective action. 4.Planned Completion Date for CAP: June 30, 2023 5.Plan to Monitor Completion of CAP: The Board of Education will be monitoring this corrective action plan.

View Audit 38360

Finding 42474 (2022-002)

Significant Deficiency 2022

Fund for Public Health in New York, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring...

Finding 2022?002 Reporting Corrective Action Plan: To ensure timely and accurate reporting of subaward data as required under the Federal Funding Accountability and Transparency Act (FFATA), the Fund will update its internal procedures to enhance tracking and monitoring. This will include requiring that the FFATA reports are prepared and then reviewed by the preparer?s supervisor prior to submission. The Fund will also ensure that appropriate staff are notified and trained on the requirements and updated process. Management will monitor this issue regularly during the year to ensure compliance. Person Responsible for Correction Action: Rebecca Adeskavitz, Chief Operating Officer Projected Date of Completion: This corrective action plan will be implemented immediately in response to the Auditor?s recommendation.

View Audit 38318

Finding 42461 (2022-006)

Significant Deficiency 2022

Independent School District No. 213 Osakis Public Schools

MN

School Nutrition Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Ed...

Finding: 2022-006 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District designate a second person to review applications. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will designate a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Randy Bergquist, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2023

View Audit 40556

Finding 42458 (2022-001)

Significant Deficiency 2022

The Maples Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position:...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: The Maples Housing Corporation HUD Project Number: 084-HD055 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation The Maples Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.

View Audit 40581

Finding 42451 (2022-001)

Significant Deficiency 2022

Hamline University of Minnesota

MN

Eligibility Reporting Significant Deficiency

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement wit...

2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Hamline has started a Corrective Action Plan by more clearly communicating the requirements of the timely reporting to the partnering departments or Finance, Provost, President?s Office and Student Accounts. The Corrective Action Plan will require the Student Accounts area to report to Institutional Effectiveness Office and Financial Aid Office any updates to third party servicers. The Provost Office will responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any additions or changes regarding academic program or educational locations. The President?s Office will be responsible for reporting to Institutional Effectiveness Office and Financial Aid Office any changes in leadership or board members. All changes need to be reported immediately to Institutional Effectiveness Office and Financial Aid Office to ensure the ECAR is updated within the 10-reporting requirement. Additionally, IE and Financial Aid will annually review the ECAR at the end of June to correspond to the new fiscal year board of trustees that is effective on July 1 every year. Names of the contact persons responsible for corrective action: Sally Gerlach, Assistant Director of Institutional Effectiveness and Lynette Wahl, Senior Director of Financial Aid and Enrollment Planned completion date for corrective action plan: October 11, 2022

View Audit 39719

Finding 42446 (2022-002)

Material Weakness 2022

Lighthouse Central Florida, Inc.

FL

Subrecipient Monitoring Material Weakness Reporting

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Audit period: October 1, 2021 ? September 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. U.S. Department of Housing and Urban Development 2022 - 002 Community Development Block Grants? Assistance Listing No. 14.218 Recommendation: Lighthouse Central Florida, Inc. should submit its performance reporting as noted in the agreements with pass-through agencies. Additionally, Lighthouse Central Florida, Inc. should implement and internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is communicating with pass-through agencies to ensure that reporting requirements are clear and the agency is submitting performance reporting accurately and on-time. Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Christina Carrier at 407-898-2483.

View Audit 40120

Finding 42441 (2022-001)

Material Weakness 2022

Maypearl Independent School District

TX

Internal Control / Segregation of Duties

The District will monitor its budget procedures and amend the budget as needed throughout the year. Joshua Boone at 972-435-1000 will be responsible for this and will complete the necessary actions by August 31, 2023.

View Audit 39718

Finding 42436 (2022-001)

Significant Deficiency 2022

Cushing Independent School District

TX

Internal Control / Segregation of Duties

Corrective Action Plan 2021-01 - Segregation of Duties District management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and...

Corrective Action Plan 2021-01 - Segregation of Duties District management and the board will continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner.

View Audit 40553

Finding 42428 (2022-003)

Material Weakness 2022

Clark-Pleasant 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: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective internal control system in place to ensure compliance with the Reporting requirement in the COVID-19 ESSER grants. Description of Corrective Action Plan: The school corporation will implement an internal control of dual signatures on all reporting related to the ESSER and GEER grants. This will provide an extra layer of oversight to ensure complete accuracy with reporting. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42426 (2022-001)

Material Weakness 2022

Clark-Pleasant Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information ...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Austin Fruits Contact Phone Number: 317-535-7579 Views of Responsible Official: We concur with the finding that there was not an effective control system in place to ensure the correct information entered in the Eligible Schools Summary section in the Title I application for Nonpublic schools was accurate. Description of Corrective Action Plan: The school corporation will work with the non-public schools within our district to implement a set of procedures to ensure the accuracy in reporting poverty counts in the Title I application. Anticipated Completion Date: 4/30/23

View Audit 40116

Finding 42418 (2022-003)

Significant Deficiency 2022

City of Providence, Rhode Island

RI

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Ma...

Finding 2022-003 Internal Control Over Compliance Description of Finding The School Department does not have policies and procedures designed to ensure that appropriate written documentation is maintained for all students who withdraw from the district. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Public entities throughout the Country were impacted the hardest during the Global Pandemic, PPSD was not an exception, the District realized a high number of student withdrawals, employee turnover, and are still dealing with staff shortages due to labor market conditions. As a result, new staff members were not fully trained on some of the practices and procedures that needed to be followed. As a corrective next step, the District will ensure employees will be trained on the procedures that need to be followed regarding Students transfer and withdrawal practices. Name of Contact Person John Welch Projected Completion Date 6/30/2023

View Audit 38214

Finding 42415 (2022-001)

Significant Deficiency 2022

National Railroad Passenger Corporation

DC

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

Amtrak agrees with the recommendation to redesign key controls to help ensure that the monitoring of the observations happens on a preventive basis to help identify any exposure to non-compliance before it occurs. 1. Amtrak has completed on-time its Phase I engagement with an outside consulting fi...

Amtrak agrees with the recommendation to redesign key controls to help ensure that the monitoring of the observations happens on a preventive basis to help identify any exposure to non-compliance before it occurs. 1. Amtrak has completed on-time its Phase I engagement with an outside consulting firm that delivered a baseline assessment of Amtrak?s enterprise asset management program and high-level corrective action plans to address observations that were identified across the equipment life cycle. Corrective action plans (CAPs) were developed across process areas with key impact recommendations to address policy and governance around single auditable assets; the people and processes needed for a complete lifecycle oversight of equipment management; and the technology needed to support more robust internal controls, compliance, and timely audits. Amtrak is currently in discussion with this firm for Phase II that involves the implementation of these CAPs. 2. The Asset Management team will pursue enterprise-wide governance through new policies, procedures, and controls throughout the equipment lifecycle. For instance, the Asset Management team, as of February 2023, has been added as an approver to the PR workflow whenever a requester indicates that the PR contains equipment greater than or equal to $5,000 per unit as defined in the Equipment Control policy 3.19. This has helped to ensure that an asset record is created in the asset management system, that it is purchased using a capital code, and it has provided visibility to help ensure that once a purchase order has been created and the asset is received, the asset number that is physically placed on the asset is the same as what was created for the PR. 3. The Asset Management team will train and assist the Capital Accounting team to be able to detect issues with our equipment at the time the asset is placed in service. One goal of this training is to help ensure that at the time the asset is placed in service, it has a complete record, including, but not limited to the asset?s condition and location. We expect to complete this training by July 2023. 4. A technology solution needs to be adopted to better track and locate Amtrak?s assets, as well as support field personnel in ensuring compliance with federal regulations. Amtrak plans to utilize existing tracking technology on assets whenever possible and is exploring adding tracking technology to asset classes, such as yard equipment (e.g., forklifts and golf carts) that currently have no technology in a risk/cost effective manner at an enterprise level, and subsequently integrate with the existing systems to the maximum extent possible. Asset Management is also coordinating with the Company?s Digital Technology department to prioritize the development of a mobile application to help field personnel with performing audits. In the short-term, Asset Management has developed a SharePoint site to support other departments and divisions in completing and submitting audits specifically for single auditable assets. Currently, Procurement and the Automotive group utilize this SharePoint site for completing audits. Asset Management will be expanding this to the Operations & Transportation and Engineering departments. The Company expects to complete this roll out to these departments by June 2023. The Asset Management team is also working on enhanced reporting specific to the Mechanical department to assist with their observations. This new reporting is expected to be completed by September 2023. 5. Since June 2022, the Asset Management team has consistently been working with Capital Accounting to improve the non-compliant single audit equipment report. The Asset Management team is in the process of automating the Capital Accounting report. The team is managing the distribution of the report and assisting with data review. 6. Additionally, over this same period the Asset Management team has worked with the various departments that are responsible for single audit equipment. These actions have reduced the out of compliance assets in each of the departments. The Asset Management team will continue to actively work with the departments that manage these assets and assist these departments with ensuring their assets are physically inspected, tracked for location, and listed in the appropriate condition within the Company?s systems of record for asset tracking. 7. The Asset Management team is actively engaged with the various departments and divisions and continues to go on site visits to perform, as well as assist the equipment managers in performing, observations and audits of equipment and vehicle assets. The contacts for this item are Ian Hinke, AVP Supply Chain Management, and Carol Hanna, VP Controller. The Company anticipates the implementation of the above procedures, along with continual process monitoring and refinement, will fully remediate this finding by June 2026.

View Audit 39281

Finding 42414 (2022-003)

Material Weakness 2022

Central Community Unit School District 3

IL

Internal Control / Segregation of Duties

Finding No.: 2022-003 U.S. Department of Education ? 2020, 2021 & 2022 Elementary & Secondary School Emergency Relief Fund ? CFDA No. 84.425 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Plan: T...

Finding No.: 2022-003 U.S. Department of Education ? 2020, 2021 & 2022 Elementary & Secondary School Emergency Relief Fund ? CFDA No. 84.425 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Plan: The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing

View Audit 38709

Finding 42403 (2022-001)

Significant Deficiency 2022

Rend Lake College District #521

IL

Student Financial Aid Special Tests & Provisions Reporting

Finding No. 2022-001 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: During the compliance testing, we noted the following exceptions: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student c...

Finding No. 2022-001 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: During the compliance testing, we noted the following exceptions: ? During the compliance testing of ?Special Tests and Provisions ? Return of Funds? we noted that one (1) student calculation used the incorrect institutional charges in the calculation and one (1) students funds were not sent back to the Department of Education within the required 45 day time frame. ? During the audit of the Federal Student Assistance Cluster we noted one (1) instance where the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student?s income tax transcript. Plan: The Financial Aid Office has revised the worksheet used for Return of Funds calculation to include separate lines for tuition, fees, and books instead of only the aggregate total. The Financial Aid Specialist is training to perform the Return of Funds calculations. Going forward, when the Specialist performs the calculations, the files subsequently will be reviewed by the Director of Institutional Compliance and Research. When the Director of Institutional Compliance and Research reviews the R2T4 files for accuracy, she will also pull up the student?s file in COD to verify the amount has been transmitted. The Director will print the page for the R2T4 binder. This way the Director will quickly be able to see if a file has not been transmitted to COD. The Financial Aid Office staff has been retrained on separating tax information when a student (or parent) filed jointly and is now divorced, which was the case in the noted error. The staff will now leave the percentage to all decimal places in the calculator before multiplying it by the taxes paid. This will remove the chance for error due to rounding. Anticipated Date of Completion: Immediately upon learning of the deficiency. Contact Person Responsible for Corrective Action: Amy Epplin, Director of Institutional Compliance & Research

View Audit 38813

Finding 42395 (2022-002)

Material Weakness 2022

Mary M Knight School District No. 311

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action ...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Laurie Seymour, Business Manager 2987 W Matlock Brady Rd. Elma, WA 98541 Corrective action the auditee plans to take in response to the finding: The Mary M. Knight School District will ensure certified payrolls are reviewed prior to issuing payments to comply with procurement requirements. Anticipated date to complete the corrective action: 5/25/2023

View Audit 38459

Finding 42373 (2022-004)

Material Weakness 2022

Independant School District No. 152

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

Special Tests and Provisions ? Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requir...

Special Tests and Provisions ? Prevailing Wage Requirement Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: In our testing of special tests and provisions for Prevailing Wage Requirements, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 2 CFR 656.41. The district did not ensure proper inclusion of prevailing wage rate clauses were included in a construction contract and also did not obtain proper support to ensure required certified payrolls were submitted. Responsible Individuals: Brandon Lunak, Superintendent. Corrective Action Plan: The District will establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 38248

Corrective Action Plans

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