Corrective Action Plans

Finding 34252 (2022-002)

Significant Deficiency 2022

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Rent Reasonableness Calculations Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken...

Rent Reasonableness Calculations Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Meg Skemp Planned completion date for corrective action plan: December 31, 2023

View Audit 32684

Finding 34242 (2022-008)

Material Weakness 2022

Beech Grove City Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reportin...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reporting requirements are met for all grants. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34237 (2022-005)

Material Weakness 2022

Beech Grove City Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.64

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure the entire roster will be included in the enrollment calculation Anticipated Completion Date: January 2023

View Audit 33058

Finding 34227 (2022-001)

Significant Deficiency 2022

Ucr of Bellefontaine, Ohio, Inc. D/b/a Shawnee Springs

OH

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increas...

Finding Number: 2022-001 Condition: The Corporation failed to make the required reserve for replacements deposits in 2022, as required by HUD. Planned Corrective Action: The Corporation was not able to make the required deposits because the subsidy payments for the rent increase, which the increased deposit was based, were not received until January 2023. The Corporation made a deposit that included $31,749 to properly fund the replacement reserve for the deposits that were not made during 2022. Contact person responsible for corrective action: Julie Reed, Housing Accounting Manager Anticipated Completion Date: February 7, 2023

View Audit 33057

Finding 34221 (2022-005)

Significant Deficiency 2022

Cahokia Community Unit School District No. 187

IL

Reporting Internal Control / Segregation of Duties

Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary...

Condition: The District filed quarterly expenditures reports late for ESSER Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 33056

Finding 34216 (2022-006)

Significant Deficiency 2022

Cahokia Community Unit School District No. 187

IL

Reporting Internal Control / Segregation of Duties

Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necess...

Condition: The District filed quarterly expenditures reports late for the IDEA Grants. Recommendation: To ensure that steps are taken, including oversight by a second employee, to ensure that all quarterly reports are filed by the due date. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion: June 30, 2023.

View Audit 33056

Finding 34214 (2022-001)

Significant Deficiency 2022

Cuyahoga Metropolitan Housing Authority

OH

Eligibility HUD Housing Programs Significant Deficiency

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findin...

U.S. Department of Housing and Urban Development The Cuyahoga Metropolitan Housing Authority (the Authority) respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 through December 31, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Public and Indian Housing ? Assistance Listing No. 14.850 Recommendation: We recommend the Authority review their recertification process to ensure all necessary documentation is maintained and accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will review the recertification policies and procedures to ensure that all required documentation is maintained in tenant files. Name of the contact person responsible for corrective action: Bo Truett Planned completion date for corrective action plan: December 31, 2023 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Bo Truett at 216-348-5000.

View Audit 30300

Finding 34213 (2022-001)

Significant Deficiency 2022

Dysart Unified School District No. 89

AZ

School Nutrition Programs Student Financial Aid Allowable Costs / Cost Principles

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Tit...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2022-001 Contact Person: Dr. Shelley Isai, Assistant Superintendent for Education Services Anticipated Completion Date: November 21, 2022 Planned Corrective Action: The District reviewed the procedures used to determine Title I, Part A eligibility in the Grants Management System as well as a process that includes maintaining records. The process was redefined for the fiscal year 2023 grant application but will change slightly in future years due to a change in the options in criteria available used to determine eligibility for fiscal year 2023 grant applications. To complete this process with accuracy, the Director of Federal Projects will communicate the required eligibility criteria to the Director of Nutrition Services. The Nutrition Services department will provide Federal Projects with the necessary information to complete the process. Supporting documentation for the basis of fiscal year 2023 and the future years will be stored in a shared file and readily accessible for reference or audits. This process has been documented to ensure consistency through any department transitions.

View Audit 36747

Finding 34204 (2022-002)

Material Weakness 2022

South O'Brien Community School District

IA

Internal Control / Segregation of Duties

The District will continue to monitor the segregation of duties to the best of our ability. The Superintendent and Board President will continue to review the District's financials, accounts payable, and payroll statements and reports.

View Audit 34903

Finding 34201 (2022-002)

Significant Deficiency 2022

Costilla County

CO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and...

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Action Taken: Costilla County DSS was experiencing turnover so no one was looking at the PEAK program cases on a daily basis. Moving forward, our Colorado Works caseworker will look at all cases coming in on a daily basis to ensure that all applications for Colorado Works are assessed no later than 30 days after an application date. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Tommy Vigil Department of Social Services Director Costilla County, Colorado

View Audit 33066

Finding 34198 (2022-001)

Material Weakness 2022

Excelsior Academy, Inc.

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Correcti...

Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 32140

Finding 34197 (2022-002)

Material Weakness 2022

Central Plains Unified School District No. 112

KS

Questioned Costs Special Tests & Provisions Cash Management

Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met. Action Taken: After review of all the requirements for the ECF program, the District realizes more devices...

Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met. Action Taken: After review of all the requirements for the ECF program, the District realizes more devices were purchased than allowed per regulations. A total of 624 devices were purchased with a total number of students and staff of 518. The District will be returning $36,782 for 106 devices that were purchased over the required amount allowed.

View Audit 23880 Questioned Costs: $1

Finding 34196 (2022-005)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refuge...

Finding 2022-005 Eligibility Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refugee family. Responsible Individuals: Tim Jurgens Corrective Action Plan: Procedures are being reviewed to ensure case file reviews include follow-up on incomplete files. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34193 (2022-002)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

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

Finding 2022-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: Two instances were identified in which the manual federal time tracker, tracks f...

Finding 2022-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: Two instances were identified in which the manual federal time tracker, tracks federal and nonfederal hours for employees, used to allocate employee?s time across federal awards, was not reviewed and approved prior to completion of monthly direct and indirect cost allocations based on staff time by federal award. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: Procedures will be reviewed to determine if there are additional steps that can be taken to simplify completion and approval of federal time trackers. Procedures will then be reviewed with staff to ensure they are following the correct process. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34189 (2022-001)

Significant Deficiency 2022

Coastal Affordable Housing

ME

Reporting Internal Control / Segregation of Duties

Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance w...

Current Finding on the Schedule of Findings and Questioned Costs: 1. Finding 2022-001: a. Comments on the Finding: We concur that a significant audit adjustment related to accounts receivable and operating expense was needed in order to present the consolidated financial statements in accordance with generally accepted accounting principles, and are in agreement with the recommendations to implement training for the monthly and annual closing and financial reporting review procedures. b. Action(s) Taken or Planned on the Finding: We have posted the adjustment recommended by the auditors and will implement the following control by December 31, 2023: ? Conduct internal training over monthly and annual financial closing procedures.

View Audit 28604

Finding 34178 (2022-002)

Material Weakness 2022

Clarkson University

NY

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

Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Co...

Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Completion Date March 2023 Responsible Person Keith Rosser, Controller

View Audit 30456

Finding 34151 (2022-001)

Material Weakness 2022

Higher Horizons Day Care Center, Inc.

VA

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

Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations...

Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations, etc.) Higher Horizons will refine and develop systems and fiscal procedures to ensure that when transitions of Finance Department staff occur, that all responsibilities are assigned to another individual. Fiscal operational procedures will reflect personnel assigned for tasks, authorizing responsibility, and approvals. Reconciling of accounts and review of all reconciliations and adjusting journal entries will be completed by someone other than the preparer. Higher Horizons' goal is to provide sufficient internal control over fiscal reporting so all necessary transactions are in accordance to generally accepted accounting principles. Person(s) Responsible: Kassahun Endaylalu, Chief Fiscal Officer. Timing for Implementation: April 30, 2023

View Audit 30454

Finding 34122 (2022-001)

Significant Deficiency 2022

Texas Wesleyan University

TX

Special Tests & Provisions Student Financial Aid Internal Control / Segregation of Duties

Texas Wesleyan University Corrective Action Plan 2021 Academic Year (Summer 21, Fall 21, Spring 22) Fiscal Year Ending May 31, 2022 Reference Number: 2022-001 Recommendation: The University should update its controls to ensure that the days attended for students who withdraw from a program offered i...

Texas Wesleyan University Corrective Action Plan 2021 Academic Year (Summer 21, Fall 21, Spring 22) Fiscal Year Ending May 31, 2022 Reference Number: 2022-001 Recommendation: The University should update its controls to ensure that the days attended for students who withdraw from a program offered in modules is correct. Corrective Action Plan: The Financial Aid Administrator acknowledges the error with the Title IV Calculation for the student who was enrolled in two modules in one semester. Initially, the calculation was based on the student being enrolled in one module. When the file was chosen for the 2021-2022 audit, the error was caught that the student was enrolled in module two, as well. The Director of Financial Aid has reached out to ?Ask a Fed? for guidance on the calculation of the numerator in a Title IV calculation about modules. The guidance was received on September 1, 2022, and confirmed that the numerator should only include the actual days the student attended. This guidance has been implemented. The 2021-2022 return of funds for students enrolled in the modules will be recalculated by October 31, 2022.

View Audit 33599

Finding 34121 (2022-003)

Significant Deficiency 2022

Dyer County, Tennessee

TN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.407 § 200.413 § 200.430

FINDING: DYER COUNTY SCHOOL DEPARTMENT HAD DEFICIENCIES IN THE USE OF EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASED (ELC) GRANT FUNDS, WHICH RESULTED IN QUESTIONED COSTS Response and Corrective Action Plan Prepared by: Cheryl Mathis, Director of Schools & Jeremy Gatlin, School Board ...

FINDING: DYER COUNTY SCHOOL DEPARTMENT HAD DEFICIENCIES IN THE USE OF EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASED (ELC) GRANT FUNDS, WHICH RESULTED IN QUESTIONED COSTS Response and Corrective Action Plan Prepared by: Cheryl Mathis, Director of Schools & Jeremy Gatlin, School Board Chairman Person Responsible for Implementing the Corrective Action: Cheryl Mathis, Director of Schools & Jeremy Gatlin, School Board Chairman Anticipated Completion Date of Corrective Action: October 11, 2022 ? Repeat Finding: No Reason Corrective Action was Not Taken in the Prior Year: NIA Planned Corrective Action: The school system will strengthen its internal controls by requiring that any future bonus paid to any member of the administrative staff be approved by the school board before the funds are disbursed to ensure that duties are adequately segregated. /l

View Audit 33597 Questioned Costs: $1

Finding 34106 (2022-005)

Significant Deficiency 2022

Logan County, Illinois

IL

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

The Federal Grant Management policy will be reviewed and updated, as necessary, by the County Board. The policy will be distributed to all departments of the County. All grantees will be encouraged to follow all procedures for procurements outlined in the policy.

View Audit 34909

Finding 34105 (2022-004)

Significant Deficiency 2022

Logan County, Illinois

IL

Reporting Internal Control / Segregation of Duties Significant Deficiency

Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance ...

Management will review its processes and ensure that internal control over compliance is implemented on a consistent basis. The financial reports were completed and submitted while one of the finance employees was absent. Going forward, the financial reports will not be submitted until both finance employees have processed and reviewed them.

View Audit 34909

Finding 34100 (2022-002)

Significant Deficiency 2022

Marlboro County School District

SC

Cash Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.305

The District concurs with finding and recommendation. Marlboro County School District's Board of Trustees approved the Cash Management Policy that addresses the timing and frequency of requests for grant cash reimbursements; however, the policy will include additional information regarding obligati...

The District concurs with finding and recommendation. Marlboro County School District's Board of Trustees approved the Cash Management Policy that addresses the timing and frequency of requests for grant cash reimbursements; however, the policy will include additional information regarding obligating, liquidating, and reimbursing federal funds awarded by the US Department of Education in the G5 portal.

View Audit 33649

Finding 34084 (2022-002)

Material Weakness 2022

Eastern Greene Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the ESSER II Year 1 Annual Data Report submitted to the Indiana Department of Education did not disclose any expenditures and was therefore, understated by approximately $394,000. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Annual Data Report will be reviewed, approved and signed by the Superintendent before it is submitted. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34076 (2022-003)

Significant Deficiency 2022

Eastern Greene Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of ...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Education Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Food Service Director will have the School Nutrition Program Director review, approve and initial the sponsor claim reimbursement summary before submission. Responsible party and timeline for completion: School Nutrition Program Director and School Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34072 (2022-003)

Material Weakness 2022

Daleville Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.

View Audit 30400

Corrective Action Plans

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