Corrective Action Plans

Finding 41627 (2022-003)

Significant Deficiency 2022

MO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-003 Significant Deficiency Internal Control ? Allowable Costs/Cost Principles; Reporting A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management implemented changes to the capturing ...

2022-003 Significant Deficiency Internal Control ? Allowable Costs/Cost Principles; Reporting A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions for reporting program personnel cost. B. Actions Taken or Planned: Management implemented changes to the capturing and reporting of the program personnel costs for the COVID-19 related programs. Changes included; separate time codes to identify the separate COVID-19 personnel costs; and improvements to personnel reports used to calculate and report program personnel costs. Management will continue to evaluate their controls with respect to current federal awards and requirements to insure accurate information captured and reported. Anticipated completion date: January 2022 Contact information for this finding: Michelle Walsh, 636-528-6117

View Audit 38739

Finding 41625 (2022-002)

Significant Deficiency 2022

Concordia University Irvine

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-002: Significant Deficiency - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Program: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Assistance Listing Number: 84.425E and 84.425F Federal Agency: U.S. Department ...

Finding 2022-002: Significant Deficiency - COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Reporting Program: COVID-19 Education Stabilization Fund, Higher Education Emergency Relief Funds Assistance Listing Number: 84.425E and 84.425F Federal Agency: U.S. Department of Education Federal Award Identification Number: P425E201560 and P425F201058 Federal Award Year: June 30, 2022 Repeat Finding: 2021-002 Criteria: The U.S. Department of Education (the Department) has issued guidance for the Education Stabilization Funds (ESF) Higher Education Emergency Relief Funds (HEERF) for quarterly reporting for all sections (a)(1), (a)(2), (a)(3) and (a)(4) that requires that institutions to prepare a report for each quarter for funds t11at are drawn down and disbursed/spent. The reports are to be posted on the institution's website within 10 days of the calendar quarter end. Additionally, institutions are required to prepare an annual report and submit to the Department summarizing the uses of the HEERF funds for the calendar year. Condition/Context: Incorrect data was reported in two institutional portion quarterly reports and the annual report. Three student portion quarterly reports were not posted to the University's website. One student portion quarterly report and two institution quarterly reports were posted to the University's website after the 10 days after quarter end requirement. The annual report was also submitted late. The auditor selected a sample of one student portion quarterly report and two institutional portion quarterly reports in addition to the annual report. The sample was not a statistically valid sample. Questioned Costs: Not applicable. Cause: The University's internal control surrounding preparing, reviewing and posting the reports did not deter or prevent errors in the reporting or late or missing posting of the quarterly reports to the University's website. The University noted there was confusion and misunderstanding on the HEERF reporting requirements including deadlines and whether reports were to be cumulative or not. Effect: The University had HEERF quarterly reporting on its website and annual reporting to the Department that were missing and/or incorrect and/or late. Recommendation: The University should ensure it keeps up to date on the Department's HEERF guidance and ensure that reporting is done accurately and timely. Management's Response: The University concurs with the finding. The University experienced challenges during COVID limiting the availability of resources to review and adequately analyze the reporting guidance as it developed. As a result, there were some misunderstanding of the requirements as they changed over time. Tl1e University continued to experience challenges with staffing in 2022 that limited the availability of resources to address the past and current reporting issues. The University will assign more resources to address all reporting issues including updating the website, revising and resubmitting past reports, and submitting missing reports. In accordance with the corrective action plan, additional resources have been allocated to review all reporting requirements, revise existing reports as needed and submit missing reports. Anticipated completion date: December 31, 2023 Contact: Mary Woolfolk (Controller) at 949-214-3123

View Audit 39365

Finding 41583 (2022-001)

Significant Deficiency 2022

Lawrence Union Free School District

NY

School Nutrition Programs Procurement, Suspension & Debarment Cash Management § 200.303

2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Educat...

2022-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010 Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Preschool Grants ALN: 84.173A Education Stabilization Fund COVID-19: Governor?s Emergency Education relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief - Homeless Children and Youth ALN: 84.425W United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster COVID-19: School Breakfast Program (SSO) ALN: 10.553 National School Lunch Program ALN: 10.555 COVID-19: National School Lunch Program ALN: 10.555 COVID-19: Summer Food Service Program for Children ALN: 10.559 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District?s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2023.

View Audit 38733

Finding 41581 (2022-001)

None 2022

Nlh6

NM

HUD Housing Programs Reporting Special Tests & Provisions

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 6 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 A...

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 6 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 Albuquerque, NM 87113 Audit period: June 30, 2022 The findings from the June 30, 2022 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 FINDING 2022-001 - Special Tests and Provisions - Reserve for Replacement Criteria: Total cash of $3,552 was required to be deposited into the Reserve for Replacement account by June 30, 2022 Statement of Condition: As of June 30, 2022, the Reserve for Replacement only had $1,480 deposited during the year. Cause: Management did not meet the annual funding requirement for the Reserve for Replacement account. Effect or Potential Effect: The project was not in compliance with the Capital Advance and current HUD regulations, the project?s Reserve for Replacement was under-funded for the current year by $2,072. Auditor Non-Compliance Code: B Questioned Cost: $2,072 Reporting Views of Responsible Officials: Management agrees with the Reserve for Replacement calculations and is aware of the current deposit required to the Reserve for Replacement. 1816 E. Mojave Street ? Farmington, NM 87401 ? 505-325-6515 Auditor?s Summary of Auditee?s Comments on the Findings and Recommendations: Management has not transferred the full obligation of $2,072 to the Reserve for Replacement account as of September 23, 2022 due to insufficient funds. This finding is therefore, unresolved. Action Plan: Management did transfer $1,776 into the Reserve for Replacement account on 9/20/2022. The rest of the funds will be transferred as soon as cash flow allows.

View Audit 33606

Finding 41579 (2022-007)

Material Weakness 2022

Shiloh Neighborhood Development Corporation

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

FINDING 2022-007: Non-compliance with Wage Rate Requirements Response: All contracted work related to construction or remodeling that uses Impact Aid funds will require contractors to provide weekly payroll reports that guarantee the Davis-Bacon Wage statute is followed. District Clerk and/or Busi...

FINDING 2022-007: Non-compliance with Wage Rate Requirements Response: All contracted work related to construction or remodeling that uses Impact Aid funds will require contractors to provide weekly payroll reports that guarantee the Davis-Bacon Wage statute is followed. District Clerk and/or Business Manager will ensure each contractor submits their certified payroll for each job before any payments are distributed to contractors for work completed.

View Audit 51545

Finding 41558 (2022-002)

Significant Deficiency 2022

Weston County School District No. One

WY

Internal Control / Segregation of Duties

To Whom it May Concern: Due to the District?s small office staff, it makes it impractical for the District to achieve full separation of the accounting functions with the business office. We are unable to fully segregate the accounting functions of approval, accounting\reconciling, and asset custod...

To Whom it May Concern: Due to the District?s small office staff, it makes it impractical for the District to achieve full separation of the accounting functions with the business office. We are unable to fully segregate the accounting functions of approval, accounting\reconciling, and asset custody. The District has mitigated the risks associated with this limitation through use of various compensating controls and segregating the functions to the extent reasonably possible. This has been accomplished by placing various levels into the approval process for payroll and cash disbursements, and this is evidenced through an audit trail for approval at each level of approval. Accounting reports are reviewed monthly for discrepancies and errors. The governing board is also involved in the approval process as the final authority over payment approval. The District also has formal policy procedure manuals for accounting controls procedures and follows Wyoming State Statutes to mitigate to as low as level as possible any risk of errors or irregularities and to timely detect any such errors or irregularities. The accounting staff, management and the School Board are fully aware of the situation and therefore on heightened awareness in performing their duties to further mitigate any risks that have not been mitigated. Sincerely, Angela Holliday Business Manager

View Audit 47902

Finding 41552 (2022-003)

Material Weakness 2022

Cabun Rural Health Services, Inc.

AR

Reporting Internal Control / Segregation of Duties

CABUN Rural Health Services, Inc. Responsible Party: Judy Southall, CFO Audit Period Ending: March 31, 2022 Date of Response: February 27, 2023 Reference Number: 2022-003 Condition - The Organization reported inaccurate COVID-19 related expenditures and lost revenues within the HHS Provider Relief F...

CABUN Rural Health Services, Inc. Responsible Party: Judy Southall, CFO Audit Period Ending: March 31, 2022 Date of Response: February 27, 2023 Reference Number: 2022-003 Condition - The Organization reported inaccurate COVID-19 related expenditures and lost revenues within the HHS Provider Relief Fund (PRF) portal. Expenditures reported did not have adequate supporting documentation. Views of Responsible Officials and Planned Corrective Actions - Management concurs with the finding and recommendation and will implement controls to ensure all reporting is reviewed for accuracy. Status update - Corrective action plan was completed in September 2021 at the next PRF filing period and the correct numbers were reported.

View Audit 46363

Finding 41547 (2022-002)

Significant Deficiency 2022

Huerfano County Hospital Dist. D/b/a Spanish Peaks Regional Health Cen

CO

Internal Control / Segregation of Duties

Condition ? The District has internal control weaknesses with respect to segregation of duties over cash receipts and disbursements. Recommendation ? We recommend that the District implement procedures to mitigate its segregation of duty weaknesses as much as possible including review processes by t...

Condition ? The District has internal control weaknesses with respect to segregation of duties over cash receipts and disbursements. Recommendation ? We recommend that the District implement procedures to mitigate its segregation of duty weaknesses as much as possible including review processes by the Chief Executive Officer and/or Chief Financial Officer. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and will consider controls such as review processes that will mitigate its segregation of duty weaknesses. Anticipated Date of Completion ? In progress. Action Taken ? We have reviewed the recommendations and will be discussing potential control improvements in the near future. Person Responsible for Corrective Action Plan ? Colette Martin, Chief Financial Officer.

View Audit 39901

Finding 41532 (2022-003)

Significant Deficiency 2022

Isd #317 - Deer River

MN

Internal Control / Segregation of Duties

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 Office will ensure proper supporting documentation is obtained prior to all future disbursements. 3. Official Respon...

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 Office will ensure proper supporting documentation is obtained prior to all future disbursements. 3. Official Responsible for Ensuring CAP Pat Rendle, Superintendent, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The Board of Directors will be monitoring this CAP.

View Audit 40700

Finding 41515 (2022-002)

Significant Deficiency 2022

Dodge County Housing Authority

WI

Internal Control / Segregation of Duties

FINDING 2022-002 Segregation of Duties (design deficiency) Recommendation: We recommend that the Housing Authority's board and management be aware of the lack of segregation of duties of the accounting functions and, where possible, implement oversight procedures to ensure that the internal control...

FINDING 2022-002 Segregation of Duties (design deficiency) Recommendation: We recommend that the Housing Authority's board and management be aware of the lack of segregation of duties of the accounting functions and, where possible, implement oversight procedures to ensure that the internal control policies and procedures are being implemented by staff to the extent possible. Action Taken: Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties arc segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in reviewing purchases and payments in addition to monitoring budgets and monthly financials. We will continue to segregate duties whenever possible and implement procedures to incorporate the above recommendation throughout the year and monitor, update or change internal controls and procedures as necessary. This action is continually monitored with an annual review of internal controls in place as of the date of this letter. Duties were further segregated with additional staff hired September 2022.

View Audit 39535

Finding 41514 (2022-001)

Significant Deficiency 2022

Dodge County Housing Authority

WI

Reporting Internal Control / Segregation of Duties

FINDING 2022-001 Weakness regarding preparing financial statements (design deficiency) Recommendation: It is not cost effective for the Housing Authority to employ additional personnel solely for financial reporting purposes. Therefore, the Housing Authority should use its current knowledge obtaine...

FINDING 2022-001 Weakness regarding preparing financial statements (design deficiency) Recommendation: It is not cost effective for the Housing Authority to employ additional personnel solely for financial reporting purposes. Therefore, the Housing Authority should use its current knowledge obtained from training seminars and trade associations to mitigate the situation. Action Taken: We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries are reviewed prior to the audit submission. The Board of Commissioners will continue to monitor this situation and may attempt to fill future board positions with a member who has expertise to contribute to the review of financials or consider contracting an accounting firm to assist in preparation.

View Audit 39535

Finding 41512 (2022-001)

Material Weakness 2022

Western Indiana Community Action Agency, Inc.

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Corrective Action Plan for Current Year Findings Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024, #Ll-022-024 Corrective Action: WICAA has developed a streamlined approach...

Corrective Action Plan for Current Year Findings Finding 2022-001: Timely Processing of Participant Applications: Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program #Ll-023-024, #Ll-022-024 Corrective Action: WICAA has developed a streamlined approach for assessing incoming applications, differentiating between complete and incomplete applications at the beginning of the processing cycle. This will ensure that complete applications can be promptly processed. Additionally, if a substantial number of unprocessed applications are nearing 10 days of the deadline for processing, our staff will be notified that there is a need for overtime. Overtime requirements will be assessed weekly. These modifications are anticipated to result in applications being processed within the allowable number of days. Person Responsible: The Energy Assistance Director has primary responsibility with oversight by the Executive Director. Timing for Implementation: Immediately; Carole Barr, Executive Director; Debbie Kearschner, Finance Director

View Audit 39954

Finding 41505 (2022-001)

Significant Deficiency 2022

Infectious Diseases Society of America

VA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Department of Health and Human Services 2022-001 Protecting and Improving Health Globally ? Assistance Listing No. 93.318 Recommendation: We recommend IDSA implement procedures to ensuring costs are allowable and time is allocated properly to the grant. Explanation of disagreement with audit findin...

Department of Health and Human Services 2022-001 Protecting and Improving Health Globally ? Assistance Listing No. 93.318 Recommendation: We recommend IDSA implement procedures to ensuring costs are allowable and time is allocated properly to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Out of approximately 30 employees billing to the CDC grant, the audit review uncovered two errors in our calculation of billable payroll. ? An employee received a pay increase outside of our normal annual raise process, due to a promotion. We did not pick up the higher pay rate, and therefore, undercharged the grant for the final six months of the grant that ended on September 29, 2022. The salary was corrected for the calculations of the new grant year that began on September 30, 2022. ? An employee received vacation pay as part of her final paycheck, when she left IDSA. We incorrectly billed CDC for the pro-rated portion of the vacation pay. The net of these two errors was an undercharge to the CDC grant billing of $549. Planned completion date for corrective action plan: N/A - we believe that our policies and review are adequate to insure accurate billings to the grant. Name of the contact person responsible for corrective action: Barton Groh, Vice President of Finance & Administration If the Department of Health and Human Services has questions regarding this plan, please call Barton Groh, Vice President of Finance & Administration at 703-299-0108.

View Audit 38593

Finding 41498 (2022-002)

Material Weakness 2022

Lighthouse Social Service Centers

CA

Subrecipient Monitoring Cash Management Material Weakness § 200.1 § 200.303

Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting pro...

Finding 2022-002 The Corrective Action Plan (CAP) is designed to address audit recommendations related to revenue recognition, timely grant claims submission, and monthly expenditure reconciliation. To enhance revenue recognition, the Finance Department will review and update existing accounting procedures, provide clearer guidelines, and conduct staff training. The timely submission of grant claims will be ensured through a monitoring mechanism, reporting structure, and an escalation process. Monthly reconciliation of revenue to expenditures will be established, with management reviewing and taking corrective actions as needed. Progress will be closely monitored and reported, with the goal of implementing these improvements immediately, involving the Finance Department, Grants Management Team, and relevant management personnel.

View Audit 38289

Finding 41497 (2022-003)

Significant Deficiency 2022

Columbia College Dba Columbia College Hollywood

CA

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

The institution does not dispute this finding. This was an isolated incident and no further instances of this nature occurred. There was a personnel change in the staff member responsible for completing refund calculations. The automated notice for this particular student's withdrawal had been sent ...

The institution does not dispute this finding. This was an isolated incident and no further instances of this nature occurred. There was a personnel change in the staff member responsible for completing refund calculations. The automated notice for this particular student's withdrawal had been sent to the prior employee, who by that time was no longer with the college. The new individual did not see the notice and was not aware that a refund calculation was required. There was a brief window when all notifications were switched to the new staff member, and this particular status change was processed during that transition. The refund has now been processed and all unearned aid for the term has been returned. We have two personnel trained on completing/reviewing R2T4 calculations to serve as a checks-and-balance within the department. This finding was reviewed with all staff members in the department to ensure compliance moving forward.

View Audit 38278

Finding 41496 (2022-002)

Significant Deficiency 2022

Columbia College Dba Columbia College Hollywood

CA

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

The institution does not dispute the finding. This was an isolated incident and no further instances of this nature occurred. There was a delay in processing the refund as the R2T4 was completed just before our holiday break. The staff member that handles the return in COD would have completed it up...

The institution does not dispute the finding. This was an isolated incident and no further instances of this nature occurred. There was a delay in processing the refund as the R2T4 was completed just before our holiday break. The staff member that handles the return in COD would have completed it upon return to the office in early January but then she was out of the office for longer than anticipated due to symptoms resulting from a positive diagnosis of Covid. Upon her return, she completed the refund and it posted to the ledger 19 days late. Each position within the department has now been cross trained so that any one staff member's extended absence does not impact the operation and our ability to maintain regulatory compliance. This finding as reviewed with all staff members in the department to ensure compliance moving forward.

View Audit 38278

Finding 41495 (2022-001)

Significant Deficiency 2022

Columbia College Dba Columbia College Hollywood

CA

Questioned Costs Student Financial Aid Eligibility

The institution does not dispute this finding. This was an isolated incident and no further instances of this nature occurred. The staff member mistakenly thought that a PLUS denial from a prior academic year was for the academic year in question, thereby awarding additional Unsub for an independent...

The institution does not dispute this finding. This was an isolated incident and no further instances of this nature occurred. The staff member mistakenly thought that a PLUS denial from a prior academic year was for the academic year in question, thereby awarding additional Unsub for an independent student. Once the error was found, the ineligible Unsub amount was returned. Staff was provided proper training with respect to reviewing documentation to confirm accuracy of awards being packaged. This finding was reviewed with all staff members in the department to ensure compliance moving forward.

View Audit 38278 Questioned Costs: $1

Finding 41493 (2022-001)

None 2022

Ryder Assisted Care Iii, Inc.

PR

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 day...

Finding Number: 2022-1 Payment of invoices before 30 days of received. The project staff was oriented about the importance of make a payment 30 days after receive the invoice. The plan of correction empathizes in verify weekly the supplier?s invoices and establish a payment date not more than 30 days of the invoice was received.

View Audit 38265

Finding 41491 (2022-001)

Significant Deficiency 2022

St. Timothy Manor, Inc.

OH

Questioned Costs Internal Control / Segregation of Duties Reporting

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Timothy Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite ...

CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Timothy Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: St. Timothy Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: St. Timothy Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555

View Audit 37662 Questioned Costs: $1

Finding 41479 (2022-005)

Material Weakness 2022

Safe and Sound

CA

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

2022-005 ? Reporting Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Due to staff transition from those who managed the federal grant, the documented controls and timely reporting were missed. Safe & Sound?s Finance team implemented policies and proce...

2022-005 ? Reporting Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Due to staff transition from those who managed the federal grant, the documented controls and timely reporting were missed. Safe & Sound?s Finance team implemented policies and procedures to ensure the timely preparation, review, and approval of FFATA reporting. Date Completed: 8/31/2023

View Audit 37696

Finding 41478 (2022-004)

Significant Deficiency 2022

Safe and Sound

CA

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.1 § 200.303 § 200.403 § 200.414

2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified t...

2022-004 ? Allowable Costs/Activities Allowed or Unallowed: Indirect Cost Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer. Corrective Action: Safe & Sound?s Finance team implemented policies and procedures to ensure the indirect cost rate is calculated based on modified total direct costs, which excludes amounts over $25,000 for subawards. We updated our formulas to ensure that we properly calculated indirect costs on a monthly basis, ensuring the exclusion of subawards over $25,000. Date Completed: 7/31/2023

View Audit 37696

Finding 41464 (2022-001)

Material Weakness 2022

Freeman School District No. 358

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 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 Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 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 the District contact person: Alan Steinolfson, Director of Fiscal & Administrative Services S. 15001 Jackson Road Rockford, WA 99030 Corrective action the auditee plans to take in response to the finding: As mentioned previously in this finding, the District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The original contract mentioned local prevailing wage, which is higher than federal prevailing wages; the district and the project manager considered this to be compliant. The District used the funds to replace the middle school HVAC unit, which was a recommended use of funds by WA OSPI. As a recipient of the funds and using the funds as suggested, the District was never made aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for a future construction project, district management will work with an experienced Project Manager in federal funds; in addition, the Director of Fiscal of Freeman will collect weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: August 31, 2023

View Audit 37660

Finding 41462 (2022-001)

Material Weakness 2022

Anderson University and Subsidiary

SC

Questioned Costs Student Financial Aid Material Weakness

Return of Title IV (R2T4) Calculations Planned Corrective Action: The Office of Financial Aid and Scholarships will develop procedures to conduct secondary reviews of R2T4 calculations going forward to address any issues related to calculations. Responsible staff will continue to attend regular virt...

Return of Title IV (R2T4) Calculations Planned Corrective Action: The Office of Financial Aid and Scholarships will develop procedures to conduct secondary reviews of R2T4 calculations going forward to address any issues related to calculations. Responsible staff will continue to attend regular virtual seminars conducted by the Department of Education and national, regional, and state associations of financial aid administrators for ongoing training. The Director of Financial Aid and Scholarships will develop a working group to discuss current University policies related to attendance, roster drops, and withdrawals to improve reporting to ensure timely returns. The group will include representation from the office of Financial Aid and Scholarships, the office of the University Registrar, the office of the University Provost, and Anderson Central. Additionally, because the University has adopted Workday for its new campus-wide ERP the financial aid system of record has changed from PowerFAIDS. The Director will work with our outside consulting partner to develop reports and notifications necessary to ensure compliance since the delivered R2T4 process within Workday is not fully functional. Person Responsible for Corrective Action Plan: Director of Financial Aid and Scholarships, Michael Sapienza. Anticipated Date of Completion: Continuous process

View Audit 32302 Questioned Costs: $1

Finding 41461 (2022-001)

Significant Deficiency 2022

Sherrard Community Unit School District No. 200

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District?s general ledger.

View Audit 37733

Finding 41459 (2022-001)

Significant Deficiency 2022

Lac Du Flambeau Chippewa Housing Authority

WI

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

2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursemen...

2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursements, Wipfli LLP noted the following control deficiency and noncompliance: Eight of the 42 cash disbursements selected for testing were incorrect. These all related to utility payments, where the current portion due was paid out twice. The Authority submitted the same cost twice for reimbursement totaling $691 of the invoices tested. From our sample of 42 disbursements, we examined 8 utility payments consisting of $7,689. Total utility payments for the grant were $283,105. The sample was not a statistically valid sample. Recommendation: Wipfli recommends the Authority provide proper training and supervision over employees responsible for cash disbursements to ensure federal grant expenditures are allowable. Corrective Action Plan: CHA is in the process of restructuring our Finance department. In this process we will be updating our finance policies to stress/identify our areas of material weakness so they align and address our current audit findings and to eliminate any future findings. We will be transferring job titles and duties with current in-house personnel that clearly states job functions and responsibilities that best fits each staff persons unique skill set and aptitude. Once restructuring of our Finance department is completed (30-60 days) moving forward this will address our areas of material weakness. Name of Contact Person Responsible for Corrective Action Plan: Mary Peterson To be completed by: August 1, 2023

View Audit 37694 Questioned Costs: $1

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