Corrective Action Plans

Finding 50657 (2022-001)

Significant Deficiency 2022

Cuyahoga County

OH

Subrecipient Monitoring Reporting Significant Deficiency

The Department of Development will implement policies and procedures to ensure the Emergency Rental Assistance (ERA) reporting processes are documented and followed to ensure compliance with Federal guidelines as well as Cuyahoga County policies. The Department of Development will ensure that they ...

The Department of Development will implement policies and procedures to ensure the Emergency Rental Assistance (ERA) reporting processes are documented and followed to ensure compliance with Federal guidelines as well as Cuyahoga County policies. The Department of Development will ensure that they are submitting full compliance reports each calendar quarter throughout their award period of performance. Unless otherwise noted, the quarterly reports are due by the 15th of the month following the end of the quarterly reporting period. The Department of Development will provide their quarterly reports for the ERA program to Fiscal each quarter to ensure that the information reported to the U.S. Department of Treasury is in compliance with system reports

View Audit 52933

Finding 50651 (2022-003)

Significant Deficiency 2022

City of Lynwood

CA

Subrecipient Monitoring HUD Housing Programs Reporting

Gabriel Linares, Community Development (CD) Director, will enhance the department?s policy/desk procedure to ensure timely filing of the CAPER report. In addition, CD staff will research the Section 15011 requirement, and start timely and properly file the required report.

View Audit 53593

Finding 50643 (2022-005)

Significant Deficiency 2022

City of Olathe, Kansas

KS

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

Finding 2022-005 ? Assistance #21.027 ? Coronavirus State and Local Fiscal Recovery Funds ? Procurement (Significant Deficiency): Condition: The contracts used by the city did not include required language related to procurement. Recommendations: Revise policies to ensure the City includes the req...

Finding 2022-005 ? Assistance #21.027 ? Coronavirus State and Local Fiscal Recovery Funds ? Procurement (Significant Deficiency): Condition: The contracts used by the city did not include required language related to procurement. Recommendations: Revise policies to ensure the City includes the required procurement language in the contract for each vendor receiving federal funds. Corrective Action Plan: The City of Olathe will review its internal controls, processes, and procedures related to procurement and will update contract policies to include the provisions of Appendix II of 2 CFR 200 in all future contracts for vendors receiving federal funds. Policies and procedures will be reviewed with appropriate staff. Contract Person: Chief Financial Officer Anticipated Completion Date: The City of Olathe has notified appropriate staff of the requirements, which were immediately implemented in response to the auditors? recommendation. Written procedures related to procurement, including updating contract policies to include the provisions of Appendix II of 2 CFR 200 in all future contracts for vendors receiving federal funds, will be updated by September 30, 2023. Management will monitor this issue periodically during the year to ensure compliance.

View Audit 52358

Finding 50637 (2022-002)

Significant Deficiency 2022

Kipp Philadelphia Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP Philadelphia Charter School 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 a...

U.S. Department of Education KIPP Philadelphia Charter School 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 Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425C Governor?s Emergency Education Relief (GEER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 51556

Finding 50635 (2022-002)

Significant Deficiency 2022

Kipp Dubois Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP Dubois Charter School 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 Education KIPP Dubois Charter School 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 Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425C Governor?s Emergency Education Relief (GEER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 51555

Finding 50634 (2022-002)

Significant Deficiency 2022

Kipp West Philadelphia Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP West Philadelphia Charter School 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 findi...

U.S. Department of Education KIPP West Philadelphia Charter School 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 Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate/e reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 51552

Finding 50611 (2022-002)

Significant Deficiency 2022

Eau Claire Public Schools

MI

School Nutrition Programs Subrecipient Monitoring Significant Deficiency

The District is aware of this deficiency and continues to take steps to ensure safeguarding of relevant compliance documentation with respect to federal awards. The District feels the finding for this year is an anomaly and does not expect this condition to continue in the future.

View Audit 45542

Finding 50610 (2022-004)

Material Weakness 2022

Ecorse Public Schools

MI

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

The contractor, Johnson Control provided information that they are a unionized operation and the use the union wages scale that exceeds prevailing wages. We will in the future ensure that any contractor that we used over $2,000.00 will have a formal contract that includes the David-Bacon Act.

View Audit 45534 Questioned Costs: $1

Finding 50605 (2022-002)

Material Weakness 2022

Ecorse Public Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

The CFO will perform a detail review of the accounts used throughout the district and make corrections before January 1, 2023. Which will be conducted during the review of the budget to bring everything in compliance.

View Audit 45534

Finding 50595 (2022-002)

Significant Deficiency 2022

District Alliance for Safe Housing

DC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

DISTRICT ALLIANCE FOR SAFE HOUSING, INC. AND SUBSIDIARY MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The findings from the September 30, 2022 schedule of findings and questioned costs are discu...

DISTRICT ALLIANCE FOR SAFE HOUSING, INC. AND SUBSIDIARY MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS Finding 2022-001: Donor Restricted Net Assets ? Time Restrictions Condition and Context: Several grants and contributions had time restrictions incorrectly applied as the donor made the funds available to DASH in the current year, including the payment of those funds. Although the impact was not material, it resulted in net assets with donor restrictions being overstated in the financial statements. Recommendation: The auditors recommended additional training be delivered to enhance understanding of time restrictions under GAAP. The auditors also recommended that, as part of monthly and year-end closing procedures, analysis and reconciliations of donor-restricted net asset activity continue to be performed and all needed adjustments be posted prior to closing. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the auditors? recommendation. The Organization will update its policies and procedures to reflect the auditors? advice about what constitutes a donor time restriction under generally accepted accounting principles (GAAP). Analysis and reconciliations of donor-restricted net asset activity will continue to be performed as part of monthly and year-end closing procedures, with adjustments posted prior to closing. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002: Reporting ? Compliance Finding and Significant Deficiency in Internal Control Over Compliance Condition and Context: The auditors identified that certain financial and performance reports were submitted late and documentation of review and approval of performance reports by someone other than the report preparer was not available. Recommendation: The auditors recommended that management review policies and procedures over reporting to ensure a review and approval process that allows for timely submission and documented approval of performance reports. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the auditors? recommendations. The Organization has hired a qualified finance team who have implemented a revised monthly closing routine to ensure timely submission of financial reports. The Data, Impact, Systems & Coaching (DISC) team responsible for performance reporting was expanded in FY22 to include an additional FTE to support data and reporting. Revised end-to-end processes for performance reports are being documented and implemented, including the necessary documented reviews and approvals to ensure compliance with funder and organizational requirements.

View Audit 43770

Finding 50593 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Nogales

AZ

HUD Housing Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

2022-003 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to ensure the required general depository agreements are executed and submitted to HUD utilizing the HUD-51999 form. Explanation of disagreement with audit f...

2022-003 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to ensure the required general depository agreements are executed and submitted to HUD utilizing the HUD-51999 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will file the declaration of trust for each property using the acceptable form under HUD guidance. Name(s) of the contact person(s) responsible for corrective action: Terry Ybarra Planned completion date for corrective action plan: June 30, 2023.

View Audit 43026

Finding 50592 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Nogales

AZ

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

2022-002 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to declaration of trust were prepared and recorded against all public housing properties owned by the Authority. Explanation of disagreement with audit findin...

2022-002 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority design and implement controls to declaration of trust were prepared and recorded against all public housing properties owned by the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will file the declaration of trust for each property using the acceptable form under HUD guidance. Name(s) of the contact person(s) responsible for corrective action: Terry Ybarra Planned completion date for corrective action plan: June 30, 2023.

View Audit 43026

Finding 50569 (2022-001)

Significant Deficiency 2022

Georgia Association of Conservation Districts, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...

2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 52766

Finding 50561 (2022-001)

Significant Deficiency 2022

Trinity Behavioral Care

SC

Internal Control / Segregation of Duties

Condition #2022-001 is a continuing condition associated with a relatively small workforce manning three rural South Carolina county offices. Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost benefits of elim...

Condition #2022-001 is a continuing condition associated with a relatively small workforce manning three rural South Carolina county offices. Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of expenditures; and monthly review of all accounts received.

View Audit 53343

Finding 50560 (2022-001)

Significant Deficiency 2022

Community Health Systems, Inc.

CA

Allowable Costs / Cost Principles Cash Management Eligibility

Finding 2022-001 PROGRAM INCOME ? CFD #93.224 (Significant Deficiency in Internal Control over Compliance) Response: Corrective Action Plan The Operation Department will conduct a verification of the sliding fee scale. In their internal monthly Sliding Fee Discount audit process, the Site Manager is...

Finding 2022-001 PROGRAM INCOME ? CFD #93.224 (Significant Deficiency in Internal Control over Compliance) Response: Corrective Action Plan The Operation Department will conduct a verification of the sliding fee scale. In their internal monthly Sliding Fee Discount audit process, the Site Manager is to review and verify each patient application, to the current Federal Poverty Level, to ensure patient is receiving the correct discount. Attached is a copy of policy and procedure for this corrective action plan.

View Audit 53034

Finding 50556 (2022-004)

Material Weakness 2022

Vigo County School Corporation

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval proces...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval process of required applications and reports to comply with the Special Tests and Provisions ? Participation of Private School Children and Reporting compliance requirements. Description of Corrective Action Plan: The Director of Elementary Education will work with the Curriculum Team to develop an application process that provides for data submission by one individual and a review of the Title I application by another individual. The Director will also work to implement a report review process that includes multiple personnel involved in the preparation and review of reports to ensure their accuracy. Anticipated Completion Date: Immediately

View Audit 53341

Finding 50551 (2022-002)

Material Weakness 2022

Woodbine Community School District

IA

Internal Control / Segregation of Duties

See Corrective Action Plan for Chart Table

View Audit 53058

Finding 50550 (2022-003)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover...

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover its share of payroll and related costs on a weekly basis to CJL. Approximately $192,000 of the advance noted was to cover payroll and related costs for the pay period ending December 31, 2022 which was paid the first week in January 2023. The remaining balance resulted from the weekly transfer amount not being adjusted following a number of terminations at the beginning of November 2022. Amounts transferred in excess were fully utilized to cover payroll and related costs in January 2023. Management has reviewed and revised procedures to ensure excess funds are not transferred in the future. Proposed Completion Date: January 31, 2023

View Audit 53056

Finding 50549 (2022-002)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?002 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal ...

2022 ?002 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highestquality of care to its residents during the COVID-19 pandemic, primarily as a result of federal and state stimulus funds, which were restricted in usage, received during 2020 and 2021. The Organization made it a priority to ensure that its staff continued to be compensated throughout the pandemic. Accordingly, the Organization kept cash on hand in order to meet the needs of the residents cared for daily and the dedicated staff who serve them. The Organization was not expecting a surplus cash situation at December 31, 2020 or June 30, 2021. Had the Organization not received stimulus funds through programs such as the Provider Relief Fund and Paycheck Protection Program, the Organization would not have had surplus cash at both December 31, 2020 and June 30, 2021. The required deposit due to the residual receipt account for the year ended December 31, 2020 was made on May 31, 2022. The Organization is currently in the process of discussing repayment terms for the deposit due for the period June 30, 2021 with its asset manager. Proposed Completion Date: No later than December 31, 2023.

View Audit 53056

Finding 50548 (2022-001)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?001 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing it...

2022 ?001 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing its banking relationships, and looking at other scenarios which would involve transferring funds to another institution. Proposed Completion Date: No later than December 31, 2023

View Audit 53056

Finding 50546 (2022-001)

Material Weakness 2022

Chilchinbeto Community School, Inc.

AZ

Cash Management Material Weakness Reporting

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 ? Internal Control over Financial Close and Reporting Responsible Persons: Business Manager, Angelita Clitso Anticipated Completion Date: July 2023 Planned Corrective...

Findings Related to the Financial Statements Reported in Accordance with Government Auditing Standards Finding Number: 2022-001 ? Internal Control over Financial Close and Reporting Responsible Persons: Business Manager, Angelita Clitso Anticipated Completion Date: July 2023 Planned Corrective Action: The school has had turnover in the Business Office and in administrative positions. The business office will correct and reconcile all accounts timely.

View Audit 53029

Finding 50540 (2022-002)

Significant Deficiency 2022

Iowa Finance Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission...

Finding 2022-002 Federal Agency Name: U.S. Department of Treasury Program Names: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) CFDA #s: 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission. Responsible Individuals: Brian Sullivan, Chief Programs Officer and Aaron Smith, Chief Bond Programs Director Corrective Action Plan: We will develop and document a process requiring additional review of required federal reporting prior to submission. This review process will be implemented immediately effective with treasury reporting submitted for the quarter ended September 30, 2022. Anticipated Completion Date: September 30, 2022

View Audit 51353

Finding 50539 (2022-001)

Significant Deficiency 2022

Iowa Finance Authority

IA

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program CFDA #14.231 Finding Summary: As part of the auditors testing for special tests and provisions compliance requirements, they noted that the board approval for the ob...

Finding 2022-001 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program CFDA #14.231 Finding Summary: As part of the auditors testing for special tests and provisions compliance requirements, they noted that the board approval for the obligations was outside the 60 day requirement. The board approval was at 124 days. Responsible Individuals: Brian Sullivan, Chief Programs Officer Corrective Action Plan: After receiving additional Emergency Solutions Grant funding under the CARES act, our program team decided to obligate the ESG CARES Act funding to our partners first due to the immediacy of the need. In doing so, the regular ESG funding was sent after the 60-day requirement. Going forward, we will ensure all grant awards are obligated in accordance with the timeline set forth in the compliance requirements. Anticipated Completion Date: June 30, 2022

View Audit 51353

Finding 50535 (2022-001)

Material Weakness 2022

Cumberland Healthnet

NC

Material Weakness Internal Control / Segregation of Duties

The current year presented some challenges with significant new grant funding and resulting growth, as well as employee turnover. At the end of the fiscal year, the Organization increased the responsibilities of its outsourced accountant to assist and improve controls. We have and will continue to i...

The current year presented some challenges with significant new grant funding and resulting growth, as well as employee turnover. At the end of the fiscal year, the Organization increased the responsibilities of its outsourced accountant to assist and improve controls. We have and will continue to improve our controls over the year-end financial close process.

View Audit 47656

Finding 50531 (2022-002)

Material Weakness 2022

Lancaster County Career and Technology Center

PA

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

PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE TH...

PLANNED CORRECTIVE ACTIONS: ? CORRECT YEAR-END SPREADSHEET RECONCILIATIONS TO ENSURE PROPER MONITORING ? CONTACT PENNSYLVANIA DEPARTMENT OF EDUCATION TO RECTIFY THE OVERPAYMENT ? CONDUCT REGULAR REVIEW OF ORIGINAL GRANT BUDGETS AND ANY CORRESPONDING REVISIONS WITH MULTIPLE STAFF MEMBERS TO ENSURE THAT NO ERRORS EXIST

View Audit 47082 Questioned Costs: $1

Corrective Action Plans

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