Corrective Action Plans

Finding 36392 (2022-003)

Significant Deficiency 2022

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-003 SUSPENSION AND DEBARMENT Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July ...

2022-003 SUSPENSION AND DEBARMENT Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0001-000 Award Period: July 1, 2021 - June 30, 2022 Type of Finding: ? Significant Deficiency in internal control over compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District review suspension and debarment before entering into contracts with vendors. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will ensure vendors are not suspended or debarred before awarding the contract. Official Responsible for Ensuring CAP: Heather Hipp, Business Manager. Planned Completion Date for CAP: June 30, 2023.

View Audit 35449

Finding 36387 (2022-002)

Significant Deficiency 2022

Brainerd Public Schools - Isd 181

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-T...

Finding 2022-002 ? Reporting Federal agency: U.S. Department of Treasury Federal program name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2619-2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Unknown Award Period: July1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in internal control over compliance. Corrective Action Plan (CAP): Recommendation: We recommend that the District implement procedures and controls in relation to the required Coronavirus State and Local Fiscal Recovery Funds, to ensure they are completed accurately and timely going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement procedures and controls over federal funds to ensure all requirements have been met. Name of the contact person responsible for corrective action: Marci Lord, Director of Business Services. Planned completion date for corrective action plan: June 30, 2023.

View Audit 34796

Finding 36385 (2022-001)

Significant Deficiency 2022

Canton Area School District

PA

Reporting Internal Control / Segregation of Duties

Corrective Action Plan December 16, 2022 Federal Audit Clearinghouse Canton Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite...

Corrective Action Plan December 16, 2022 Federal Audit Clearinghouse Canton Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? 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 AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT Finding 2022-001 - Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding Significant Deficiency: Condition: The internal controls over the Single Funding Certificate were not operating properly. As a result, for salaries and /or benefits charged to the grant, Single Funding Certificates were not completed for one employee out of one tested. Criteria: Proper functioning internal controls would result in the District having all required Single Funding Certificates completed and obtained contemporaneously. Cause: The system of controls over the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund did not operate properly to detect that a signed Single Funding Certificate was not on file for the employee selected for testing. The controls require District personnel to sign a Single Funding Certificate bi-annually if wages and benefits are paid with federal funding. This requirement was overlooked and therefore; a signed certificate was not on file for one employee out of one tested. Effect: The District was not in compliance with the requirement of needing the Single Funding Certificates signed bi-annually for the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund. Questioned Costs: None identified. Auditors' Recommendation: The District's internal control system over reporting requirements related to the Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund should be reviewed and modified to prevent future errors. The District should review Education Stabilization Fund - ARP Elementary and Secondary School Emergency Relief Fund files to ensure all required Single Funding Certificates are completed. Planned Corrective Action: A control has been added whereby a calendar reminder has been set, reoccurring bi-annually, which will initiate a process that ensures that the certificate forms for all individuals charged to the grant will be reviewed, issued, signed and accounted for, to ensure a Single Funding Certificate was obtained. Contact Person Responsible for Corrective Action: Mark Jannone, Business Manager. Anticipated Completion Date: The corrective action plan has already been completed as of the date of this letter. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mark Jannone at 570-673-3191. Sincerely yours, Mark Jannone

View Audit 31280

Finding 36380 (2022-003)

Material Weakness 2022

Cvfiber

VT

Subrecipient Monitoring Material Weakness Period of Performance

View of Responsible Officials and Planned Corrective Action: CVFiber is keeping track of the award period for each grant award and comparing records monthly to ensure expenditures are within the period of performance. Should terms be changed at the state level or in any regard, this will be reflecte...

View of Responsible Officials and Planned Corrective Action: CVFiber is keeping track of the award period for each grant award and comparing records monthly to ensure expenditures are within the period of performance. Should terms be changed at the state level or in any regard, this will be reflected in writing so that the dates align at all times. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director.

View Audit 30692

Finding 36379 (2022-002)

Material Weakness 2022

Cvfiber

VT

Subrecipient Monitoring Material Weakness Reporting

View of Responsible Officials and Planned Corrective Action: Beginning in November 2022, corrections were made on all reporting to ensure they agreed with the accounting on a monthly and year to date basis. After reporting was completed, CVFiber chose to reclass a large expense, and those reports we...

View of Responsible Officials and Planned Corrective Action: Beginning in November 2022, corrections were made on all reporting to ensure they agreed with the accounting on a monthly and year to date basis. After reporting was completed, CVFiber chose to reclass a large expense, and those reports were resubmitted. CVFiber internally identified account classifications of all expenditures and has a current process of double checking the classifications as they are being reconciled. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director.

View Audit 30692

Finding 36375 (2022-001)

Significant Deficiency 2022

Native Village of Fort Yukon

AK

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Vi...

Federal Award Finding: 2022-001 ? Significant Deficiency in Internal Control and on Compliance with Reporting and Special Tests and Provisions Name and Contact Person: Janet Cadzow, Finance Director Corrective Action: When the ERA1 report for the period ending June 30, 2022 was completed Native Village of Fort Yukon had the intention of spending the entire amount of ERA1 funds that were awarded to them. However, the number of ERA applicants decreased after the June 30, 2022 report was submitted. When the report was completed, the staff was not aware of the Treasury?s definition of obligated and did not have funds promised in a commitment letter. Currently the staff has the knowledge of the Treasury?s definition of obligated and the mistake will not be repeated. The final ERA1 report combined Housing Stability Services with Administration costs on the Administrative Cost Line in the report. When the report was completed, the staff had problems accessing the report in the portal. They attempted to reach out for assistance in the portal but were unable to get an answer. The report was completed with combined Administrative Expenses and Housing Stability Services to submit the report by the deadline. NVFY has reached out to the grantor to correct the report with the costs separated out. NVFY believes the problems they had with reporting portal is the cause of the finding and they did everything they could do to be in compliance. Proposed Completion Date: Already completed.

View Audit 36600

Finding 36372 (2022-002)

Material Weakness 2022

Community Foundation of Greater Flint

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fu...

Department of Health and Human Services 2022-002 Immunization Research, Demonstration, Public Information and Education, Training and Clinical Skills Improvement Projects - Assistance Listing No. 93.185 Recommendation: We recommend the Foundation attend training, review federal requirements, and fully understand the requirements over indirect costs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: CFGF will engage with external firm to assist with fully understanding requirements related to indirect costs and federal requirements. CFGF will also work with external firm to assist in the identification and selection of additional training opportunities for staff who work on federal programs. Name(s) of the contact person(s) responsible for corrective action: Brett Hunkins Planned completion date for corrective action plan: December 31, 2023

View Audit 31581 Questioned Costs: $1

Finding 36371 (2022-002)

Material Weakness 2022

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Mana...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly - Section 202 CFDA Number: 14.157 Finding 2022-002 Comments on Findings and Each Recommendation Citadel Gardens, Inc. agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding Citadel Gardens, Inc. processed the gross rent change to implement the HUD approved rent to be reflected on the September 2022 HAP voucher.

View Audit 25670 Questioned Costs: $1

Finding 36370 (2022-001)

Material Weakness 2022

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Mana...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2022 Name of Auditee: Citadel Gardens, Inc. HUD Project Number: 084-EE029 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended March 31, 2022 Corrective Action Plan Prepared by: Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly - Section 202 CFDA Number: 14.157 Finding 2022-001 Comments on Findings and Each Recommendation Citadel Gardens, Inc. agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding Citadel Gardens, Inc. will implement procedures to comply with their policy to ensure accounting records are maintained in accordance with Generally Accepted Account Principles. Citadel Gardens, Inc. expects to establish the process by December 31, 2022.

View Audit 25670

Finding 36369 (2022-001)

None 2022

Church Street Estates Corp.

RI

Internal Control / Segregation of Duties

Church Street Estates Corporation 7 Church Street Greenville, RI 02828 April 21, 2022 Mr. Craig D?Ambra, CPA 531 Harris Ave. Woonsocket, RI 02895 Dear Mr. D?Ambra, This letter is in response to the finding in the 3/31/2022 financial statements. The finding is: Finding 2022-001: Criteria - all projec...

Church Street Estates Corporation 7 Church Street Greenville, RI 02828 April 21, 2022 Mr. Craig D?Ambra, CPA 531 Harris Ave. Woonsocket, RI 02895 Dear Mr. D?Ambra, This letter is in response to the finding in the 3/31/2022 financial statements. The finding is: Finding 2022-001: Criteria - all project funds are required to be fully insured or the bank ratings monitored on a quarterly basis; Condition - project funds exceeded the FDIC insurance coverage by approximately $3,000 and the management agent did not monitor the bank?s ratings; Cause - management oversight; Effect - the project funds are subject to loss; Recommendation - the management agent should transfer funds to another institution or inquire of a sweep account to provide for full FDIC insurance coverage. Church Street Estates Corp. will monitor the banks rating on a quarterly basis and we will inquire with the bank on doing a nightly sweep of the accounts in order to have full FDIC insurance coverage. Sincerely yours, Clare Fortin Clare Fortin Director

View Audit 25762

Finding 36361 (2022-022)

Material Weakness 2022

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over P-EBT Food Benefits needs improvement Questioned Costs: Known: $61,507,558 Likely: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding and does not...

Department: Health and Human Services Title: Internal control over P-EBT Food Benefits needs improvement Questioned Costs: Known: $61,507,558 Likely: None Status: Management?s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding and does not believe that corrective action is warranted. During the course of the audit, the Department provided the Office of the State Auditor (OSA) with the complete population of recipients as well as the supporting information necessary for OSA to conduct testing to verify compliance with federal program requirements. The only remaining action that is required is for OSA to perform their testing. Completion Date: N/A Agency Contact: Anthony Pelotte, Director, Office for Family Independence, DHHS, 207-624-4104

View Audit 32781 Questioned Costs: $1

Finding 36359 (2022-001)

Significant Deficiency 2022

Portland Housing Center

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Contact Person of Portland Housing Center: Mark Palardy Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: July 1, 2021 through June 30, 2022. The findings from the June 30, 2022 schedule of findings and quest...

Contact Person of Portland Housing Center: Mark Palardy Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500 Portland, OR 97204 Audit Period: July 1, 2021 through 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 schedules. Finding # 2022-001: Reporting Type: Federal Awards, Significant Deficiency, Immaterial Noncompliance CFDA: 21.024 Agency U.S. Department of Treasury Significant Deficiency and Noncompliance The three report selections could not be located. In addition, the financial statement audit report was due by December 31, 2021 and was submitted on July 6, 2022, subsequent to the deadline. Recommendation: Proper controls and segregation of duties should be implemented to monitor timely completion and submission of required reports. In addition, there should be a documented review by appropriate personnel of the report data (someone other than the preparer), before submission. Copies of submitted reports should be maintained in a retrievable manner. Corrective Action: We will develop a process to ensure reports are reviewed by a supervisory personnel as well as documentation retained showing review. Completion Date: March 31, 2023

View Audit 32547

Finding 36339 (2022-001)

Significant Deficiency 2022

Wyoming Community Development Authority

WY

Reporting Significant Deficiency Program Income

Finding 2022-001 Name of Contact Person ? Tammy Krei, Director of Housing & Neighborhood Development ...

Finding 2022-001 Name of Contact Person ? Tammy Krei, Director of Housing & Neighborhood Development Corrective Action Effective immediately, the Housing & Neighborhood Development (HND) Department will, on much timelier basis, forward monthly IDIS program income balancing reports received for all grants to the Finance Department for balancing/reconciliation with the WCDA General Ledger.

View Audit 26961

Finding 36338 (2022-001)

Significant Deficiency 2022

Children's Theatre Company

MN

Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.303

Corrective Action Plan: The coronavirus pandemic and the Minnesota Governor?s resulting emergency closure of large, in person gatherings through May 28, 2021, impacted the theatre ability to produce live, in-person theatre events. The Theatre continued to operate but with minimum staffing levels to...

Corrective Action Plan: The coronavirus pandemic and the Minnesota Governor?s resulting emergency closure of large, in person gatherings through May 28, 2021, impacted the theatre ability to produce live, in-person theatre events. The Theatre continued to operate but with minimum staffing levels to decrease expenses. Due to the lower staffing levels, segregated duties were not always possible. Several of the items tested were from this decreased staffing timeframe. The Theatre will re-evaluate internal controls to mitigate the risk of non-compliance. To assist in this process, the theatre will add a Chief Operating Officer position. This position will assist in evaluating controls and procedures. They will also contribute an additional level of oversight on expense.

View Audit 25787

Finding 36337 (2022-001)

Significant Deficiency 2022

Commonwealth Cornerstone Group

PA

Subrecipient Monitoring Reporting Significant Deficiency

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered c...

Commonwealth Cornerstone Group (?CCG?) respectfully submits the following summary schedule of audit findings for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022 - 001: Coronavirus State and Local Fiscal Recovery Funds - Federal Assistance Listing Number 21.027 Condition: Semiannual Progress Report (for the period ended June 30, 2022) was not filed timely. Planned Corrective Action: To address the increase in the Organization's activities, the Director of CCG will send an email with the grant reporting file and keep the correspondence with Pennsylvania Housing Finance Agency. All subsequent reports have been filed timely by the Director of CCG. Explanation of disagreement with finding: There is no disagreement with the finding. Name(s) of the contract person(s) responsible for correction action: Wendy Gessner, Director, at (717)-780-1891

View Audit 26984

Finding 36332 (2022-001)

Material Weakness 2022

Town of Fairfield Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

The Town will continue to rely on its auditors to perform non-attest services to prepare the financial statements. Management will continue to approve and take full responsibility for any non-attest services provided. As noted above, it is not feasible for many small towns, including the town of Fai...

The Town will continue to rely on its auditors to perform non-attest services to prepare the financial statements. Management will continue to approve and take full responsibility for any non-attest services provided. As noted above, it is not feasible for many small towns, including the town of Fairfield, Vermont, to invest the time and money in training for the preparation of the financial statements in-house. The local emphasis is placed instead on ensuring that the entries into the local accounting system are accurate and timely, therefor providing good information for the accurate preparation of the financial statements.

View Audit 26569

Finding 36314 (2022-007)

Material Weakness 2022

Cumberland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliati...

Finding 22-07 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: The finding resulted from significant turnover within the Finance Department. Management will establish procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completion Date: Immediately

View Audit 26556

Finding 36294 (2022-006)

None 2022

Cumberland County Board of Education

NC

Special Tests & Provisions Procurement, Suspension & Debarment School Nutrition Programs

Finding 22-06 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: A monthly process will be created and implemented to ensure timely and accurate sales tax refund filings. This will also be included in a yearly reconciliation process to ensure ...

Finding 22-06 Name of Contact Person: Jay Toland, Associate Superintendent of Business Operations Corrective Action Plan: A monthly process will be created and implemented to ensure timely and accurate sales tax refund filings. This will also be included in a yearly reconciliation process to ensure the monthly process is being completed. Requisite staff training will be provided. Proposed Completion Date: Immediately

View Audit 26556

Finding 36285 (2022-002)

Significant Deficiency 2022

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Equipment & Real Property Management § 200.303

The OCFO/OFT for DHS concurs with this finding. As a result of the findings, OCFO/OFT is committed to working with Fidelity National Information Services (FIS) to ensure: ? Strict procedures and practices are in place to ensure contract compliance. Quarterly management reviews of UPO practices ha...

The OCFO/OFT for DHS concurs with this finding. As a result of the findings, OCFO/OFT is committed to working with Fidelity National Information Services (FIS) to ensure: ? Strict procedures and practices are in place to ensure contract compliance. Quarterly management reviews of UPO practices have been conducted to ensure proper handling of DHS referral forms. OFT will ensure UPO up-holds policy and procedures that govern receiving proper signature on the referral forms; this should mitigate errors that appear in the current process. ? All Intake Procedures and Processes found in the EBT Manual are followed thoroughly by all employees. UPO will continue to enforce the progressive disciplinary process for errors or omissions identified during daily operations. ? The Division of Program Operations (DPO) along with the Office of Information Systems (OIS) are working to automate the Electronic Benefit Transfer (EBT) photo identification process. DPO will use the new EBT Portal to complete all photo identification referral online. This new process will be more streamlined and reduce any errors. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36283 (2022-024)

None 2022

Government of the District of Columbia

DC

Student Financial Aid Reporting School Nutrition Programs § 200.512

The District concurs with the auditor?s finding. The delay in the report submission is due to unusual circumstances and events during the fiscal year. We will communicate to the appropriate personnel the importance of providing requested documents and responding to auditor inquiries in a timely man...

The District concurs with the auditor?s finding. The delay in the report submission is due to unusual circumstances and events during the fiscal year. We will communicate to the appropriate personnel the importance of providing requested documents and responding to auditor inquiries in a timely manner. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36282 (2022-003)

Significant Deficiency 2022

Government of the District of Columbia

DC

Subrecipient Monitoring Cash Management Reporting § 200.303

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding ...

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding staff from the FNS team. In this situation, a transition of staff and incomplete off boarding and incomplete uploading of the departing staff member?s laptop was found to be the root cause for FNS? inability to produce the 2 missing reviews. Moving forward, FNS Staff will be completing a verified upload of reviews to the DCPS-FNS SharePoint site as each cycle is completed. Validation that the upload from each Field Specialist has been completed will flow from the FNS Field Operations Specialist to the FNS Operations Manager. And a confirmation email will be sent from the FNS Operations Manager to the Specialist, Nutrition & Compliance who is accountable to OSSE. A copy of the communication will be maintained with the electronic file for ease of locating. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36280 (2022-001)

None 2022

Association to Benefit Children

NY

Reporting Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State...

Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State Office of Children and Family Services, Child Care and Development Block Grant. Award Listing Number 93.575. Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2022 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: August 2023

View Audit 38096

Finding 36279 (2022-003)

Significant Deficiency 2022

Erie Community Unit School District No. 1

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations repor...

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Chuck Milem, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 38147

Finding 36275 (2022-002)

Material Weakness 2022

San Luis Valley Boces

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and nonco...

Finding 2022-002: Special Education Cluster (IDEA), CFDA 84.027 and 84.173 U.S. Department of Education Passed through the Colorado Department of Education Compliance Requirements: Reporting Grant No.: 4027, 6027, 4173, and 6173 Type of finding: Internal Control (material weakness) and noncompliance (material noncompliance) Material Weakness: The material weakness at Finding 2022-001 also applies to this grant. Action Taken: The SLV BOCES will continue to evaluate duties and responsibilities of staff responsible for financial close and grant reconciliation. As of September 2022, Special Education Coordinators have been given grant oversight responsibilities and will monitor grants closely to assure that expenditures are made in a timely manner. Although the BOCES does not currently have a Budget Manager, we are working closely with an accounting agency to perform budgeting and accounting tasks with the assistance of the SLV BOCES HR/Payroll Manager. If the U.S. Department of Education have questions regarding this plan, please call the responsible party listed below. Sincerely yours, Stacy Holland Interim Executive Director San Luis Valley Board of Cooperative Educational Services Cindy Squires Human Resources/Payroll Manager San Luis Valley Board of Cooperative Educational Services

View Audit 31168

Finding 36252 (2022-002)

Material Weakness 2022

Shalom II Housing, Inc.

RI

Material Weakness Reporting Internal Control / Segregation of Duties § 200.516

Finding 2022-002: Late Residual Receipt Payment Auditee?s Response: Shalom II Housing, Inc. (the Organization) is in agreement with the finding and the recommendation. During 2021, the Organization did on review their surplus cash calculation on a regular basis, resulting in a late deposit. Su...

Finding 2022-002: Late Residual Receipt Payment Auditee?s Response: Shalom II Housing, Inc. (the Organization) is in agreement with the finding and the recommendation. During 2021, the Organization did on review their surplus cash calculation on a regular basis, resulting in a late deposit. Subsequently, the Organization deposited $13,939 to their residual receipts account. Planned Corrective Action Plan: The Organization will deposit $13,939 to their residual receipts account. Name of Responsible Person: Renee St. John, Chief Financial Officer Name of Department Contact: Renee St. John, Chief Financial Officer Current Status: In Progress. Management is working on depositing the necessary funds into their residual receipts account. In addition, management is working on developing a procedure to calculate surplus cash on a monthly basis to ensure surplus cash is properly calculated. This is expected to be completed during fiscal year 2023.

View Audit 32328

Corrective Action Plans

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