Corrective Action Plans

Finding 30883 (2022-011)

None 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Questioned Costs Internal Control / Segregation of Duties

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406 Questioned Costs: $1

Finding 30882 (2022-010)

None 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Questioned Costs Internal Control / Segregation of Duties

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406 Questioned Costs: $1

Finding 30877 (2022-005)

Material Weakness 2022

Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.

FL

Allowable Costs / Cost Principles Material Weakness Reporting

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...

Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.

View Audit 33406

Finding 30875 (2022-004)

Material Weakness 2022

Miami County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mary Brown Contact Phone Number: 765-472-3901 Ext. 1240 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the 2022, we were notified the reporting of the cumulative expenditures for ARPA Funding was inaccurately reported. We have already contacted US Department of Treasury to correct the prior and current year reporting and awaiting a response. We will change the process for reporting to attempt to correct the prior years reporting to ensure we are providing complete transparency for the expenditure of funds. In addition, we will implement the internal control to require the reviewing individual sign the report. Anticipated Completion Date: January 2024

View Audit 33402

Finding 30858 (2022-001)

Material Weakness 2022

Pierce City School District R-Vi

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN October 11, 2022 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective actio...

CORRECTIVE ACTION PLAN October 11, 2022 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2022. Contact information for the individual responsible for the corrective action: Kelli Alumbaugh, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended 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 ? FINANCIAL STATEMENT AUDIT Material Weakness ? Internal Control over Financial Reporting - Segregation of duties Finding 2022-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Kelli Alumbaugh, Superintendent Pierce City School District R-VI

View Audit 26754

Finding 30844 (2022-001)

Material Weakness 2022

Alfond Youth & Community Center and Affiliates

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPA...

December 22, 2022 CORRECTIVE ACTION PLAN U.S. Department of Health and Human Services Alfond Youth & Community Center and Affiliate?s respectfully submits the following corrective action plan of the year ended March 31, 2022. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FINDING ? FINANCIAL STATEMENT AUDIT None FINDING ? FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Health and Human Services 2022-001 ? All Awards Material Weakness in Internal Control Over Major Programs: Management?s spreadsheet for tracking federal grants subject to Uniform Guidance Single Audit and related expenditures for the fiscal year did not include all grants subject to Single Audit. As a result, management initially determined that the Organization was below the threshold for Single Audit for the year ended March 31, 2022. Audit procedures found additional grants with expenditures during the fiscal year that were subject to Single Audit. These additional grants put the Organization over the Single Audit expenditure threshold of $750,000. Recommendation: As agreements are awarded, the Organization should analyze them for the presence of federal funding. In many instances there is a mix and the Organization should review the agreement for clarification of funding allocations. If unclear, the Organization should work with the grant?s administrator at the funder to determine the source of the funds. If not in the agreement, the Organization should also work with the funder to identify the federal CFDA number the federal funds fall under. The Organization should ensure all identified federal grants make it to the tracking spreadsheet. Management should strengthen its review of that tracking document to ensure it includes all federal grants with expenditures subject to Single Audit each fiscal year. Responsible Person for Corrective Action: Heather Neal, CFO Corrective Action to be Taken: AYCC has taken steps to strengthen fiscal oversight and tracking of federal grants subject to meet Uniform Guidance. These steps include hiring a new Chief Financial Officer with significant grant management and audit experience. Additionally, cross training staff to increase skills and knowledge surrounding the receipt, use, and tracking of federal grants. These steps combined with updated internal controls, improved systems and collaboration between the finance department and the grant department will remedy this finding and prevent further findings in the future. The anticipated completion date for this corrective action is March 31, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Heather Neal, CFO at 207-873-0684 or hneal@clubaycc.org. Sincerely, Ken Walsh, Chief Executive Officer

View Audit 31201

Finding 30840 (2022-002)

Significant Deficiency 2022

Isd #485 Royalton

MN

Cash Management Reporting Internal Control / Segregation of Duties

Management's Response: 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 Administration now has access to Skyward reports year round and won?t need access to purged files for audi...

Management's Response: 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 Administration now has access to Skyward reports year round and won?t need access to purged files for auditing purposes to make sure these are readily available. 3. Official Responsible for Ensuring CAP Scott Marine 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 ongoing. 5. Plan to Monitor Completion of CAP Scott Marine will be monitoring this CAP.

View Audit 36651

Finding 30839 (2022-002)

Significant Deficiency 2022

San Benito Consolidated Independent School District

TX

Significant Deficiency Internal Control / Segregation of Duties

Reference Number: (2022-002) Comparability of Services Requirement The District has a new CFO who will be able to review and approve the Comparability Computational Form before submitting it. Contact Person: Monica Mata, CFO. Implementation Time Frame: June 30, 2023.

View Audit 36647

Finding 30838 (2022-002)

Significant Deficiency 2022

McPherson College

KS

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-002: National Student Loan Data System (NSLDS) Enrollment Reporting Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The student affairs department will receive training on the requi...

Finding 2022-002: National Student Loan Data System (NSLDS) Enrollment Reporting Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The student affairs department will receive training on the requirements related to status change effective dates in accordance with the Department of Education regulations. In addition, the financial aid department and the registrar?s office are working together to confirm student rosters to verify that enrollment reporting is timely and accurate. Contact Person Responsible for Corrective Action: Shana Meyer, VP for Student Affairs; Andy Olsen, Director of Financial Aid; Rhianna Reed, Assistant Registrar Anticipated Completion Date: Corrective action is in progress as of August and will be completed by December.

View Audit 35595

Finding 30837 (2022-001)

Significant Deficiency 2022

McPherson College

KS

Questioned Costs Student Financial Aid Significant Deficiency

Finding 2022-001: Federal Pell Grant Over-awards Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to verifications and have established a review procedure to catch errors. A second person will be reviewing all verification adjustments to ensure acc...

Finding 2022-001: Federal Pell Grant Over-awards Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our processes related to verifications and have established a review procedure to catch errors. A second person will be reviewing all verification adjustments to ensure accuracy. We are also adding a step to our Pell reconciliation process to verify that the Pell awarded to the student is the same as the amount approved by the Department of Education. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid Anticipated Completion Date: Corrective action was completed in September.

View Audit 35595 Questioned Costs: $1

Finding 30836 (2022-003)

Significant Deficiency 2022

McPherson College

KS

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

Finding 2022-003: Perkin?s Loan Recordkeeping and Record Retention Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our filing processes to ensure that loan files are maintained in an organized manner so all files can be located as needed. The missing file is paid in fu...

Finding 2022-003: Perkin?s Loan Recordkeeping and Record Retention Corrective Action Plan: We concur with the auditor?s finding. We have reviewed our filing processes to ensure that loan files are maintained in an organized manner so all files can be located as needed. The missing file is paid in full. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective action was completed in October.

View Audit 35595

Finding 30818 (2022-002)

Material Weakness 2022

Jaeb Center for Health Research Foundation INC

FL

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

2022-002 Procurement While the Organization has a procurement policy in place, it is noncompliant with the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. The Organization has experienced substantial growth in recent years and...

2022-002 Procurement While the Organization has a procurement policy in place, it is noncompliant with the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. The Organization has experienced substantial growth in recent years and in support of this expansion, hired an experienced CFO in early 2022. The new CFO identified the need for a compliant procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. To facilitate the adherence to the new procurement policy, the Organization has purchased new ERP software and both contracted with an outside organization and hired new internal staff to oversee the implementation of this software during 2023. The new procurement policy was reviewed by the auditors during the 2022 audit and a determination was made that had the new policy been in effect and followed, the Organization?s practices would have met the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. This policy will become effective on the go-live date of the new ERP software. A staff member has already been selected to oversee the procurement function and has completed a number of training courses specific to federal procurement requirements.

View Audit 35574

Finding 30806 (2022-001)

Material Weakness 2022

Meridian School District No. 505

WA

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

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective ac...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District?s contact person: Daniel Yorton 214 W Laurel Rd Bellingham, WA 98226 360-988-3840 Corrective action the auditee plans to take in response to the finding: The district would like to thank the auditors for their work and recommendations regarding Davis-Bacon requirements. The district has implemented internal controls to ensure that contract language meets Davis-Bacon requirements. The district has also implemented internal controls to ensure that contractors submit weekly certified payroll and Davis-Bacon requirements are met. Anticipated date to complete the corrective action: 7/31/23

View Audit 26733

Finding 30787 (2022-002)

Significant Deficiency 2022

Panhandle Independent Living Center, Inc.

TX

Cash Management Internal Control / Segregation of Duties

Identifying Number: 2022-002 (Significant Deficiency) Audit Finding: Management Review and Approval of Monthly Grant Revenue Reports. Corrective Action Planned: PILC has implement internal controls for management?s review and approval of monthly grant revenue reports, including an officer of P...

Identifying Number: 2022-002 (Significant Deficiency) Audit Finding: Management Review and Approval of Monthly Grant Revenue Reports. Corrective Action Planned: PILC has implement internal controls for management?s review and approval of monthly grant revenue reports, including an officer of PILC (CFO and/or Chief Operating Officer) will review, approve and sign/initial all monthly grant reports prior to submission. The name of the contact person responsible for the corrective action: Joe Rogers, Chief Executive Officer The anticipated completion date: To be completed by September 30, 2023.

View Audit 26731

Finding 30783 (2022-001)

Material Weakness 2022

Saint Elizabeth Manor, Inc.

CT

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Saint Elizabeth Manor HUD Project No.: 017?EH120 Audit Firm: CohnReznick Period covered by the audit: year ended 6/30/2022 Corrective Action Plan prepared by: Name:Jonathan Ramsay Position: Chief Financial Officer Telephone Number: 860...

CP-1011 CORRECTIVE ACTION PLAN Project Legal Name: Saint Elizabeth Manor HUD Project No.: 017?EH120 Audit Firm: CohnReznick Period covered by the audit: year ended 6/30/2022 Corrective Action Plan prepared by: Name:Jonathan Ramsay Position: Chief Financial Officer Telephone Number: 860-342-2224 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and the recommendations by the auditors. b. Action(s) Taken or Planned on the Finding Management will review the properties Surplus Calculation closer to year end to determine if there is Surplus Cash. If it is determined that there is Surplus Cash, management will deposit funds into the Residual Receipts account in a timely manner.

View Audit 26780

Finding 30782 (2022-001)

Material Weakness 2022

Iowa Community Capital

IA

Internal Control / Segregation of Duties

2022-001 Segregation of Duties Over Federal Awards - Continue to review control procedures to obtain the maximum internal control possible under the existing circumstances.

View Audit 26676

Finding 30776 (2022-002)

Significant Deficiency 2022

Los Angeles Community College District

CA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify student...

A. Incorrect Calculation of Return of Title IV Funds The student in question has an unusual circumstance because the college canceled the last enrolled class. The student was correctly identified as a withdrawal through an external student information system (SIS) query designed to identify students with unusual circumstances not currently identified by the R2T4 program. Unfortunately, the R2T4 worksheet was not manually added to the SIS due to an inadvertent oversight. We believe this is an isolated incident, but in order to automate the manual process, CFAU requested the Office of Information Technology to incorporate the external query logic into the R2T4 program. The worksheet has been manually added. Note that the internal controls have been substantially strengthened which has reduced the number of students impacted year-over-year. B. Untimely Notification of Grant Overpayment to Students and Secretary The college inadvertently failed to report the student overpayment to NSDLS timely. Due to SIS communication limitations with this last batch for the summer 2022 term, the District was unable to send the notification through SIS and had to send the R2T4 OP notification outside of SIS manually resulting in the late notification. C. Distance Education Courses ? Lack of Formal Process to Determine Accuracy of Student Withdrawal Date With regards to student withdrawal dates as it relates to DE courses, the District will provide communications to all faculty throughout the semester instructing them to assess individual student participation in the class and to exclude students from the class if prior to exclusion deadlines, or drop students if exclusion deadlines have passed. The communications will refer to the Academic Senate guidelines on regular and substantive interaction and use of authentic assessments to ensure that active participation is being effectively evaluated. Communications will be times around core deadlines for enrollment and financial aid processes. The DE Coordinators will be informed of the new standard to supplement the existing required and optional trainings currently provided to teaching faculty. This process will be implemented in Fall 2022. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected Date of Implementation: Fall 2022

View Audit 27427 Questioned Costs: $1

Finding 30775 (2022-001)

Significant Deficiency 2022

Los Angeles Community College District

CA

Questioned Costs Student Financial Aid Eligibility § 200.303

The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Ma...

The District has already developed an automated summer Pell solution. The solution has been tested by the field and Central Financial Aid Unit (CFAU) and will be implemented Summer 2023. Personnel responsible for implementation: Steve Giorgi Position of responsible personnel: CFAU Financial Aid Manager Expected date of Implementation: Summer 2023

View Audit 27427 Questioned Costs: $1

Finding 30772 (2022-001)

None 2022

East Long Pond Apartments, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties

D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding East Long Pond Apartments, Inc., Project NO. 016-HD-068, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Award...

D?Ambra CPA 531 Harris Avenue Woonsocket, RI 02895 Attn: Mr. Craig D?Ambra Dear Craig, Regarding East Long Pond Apartments, Inc., Project NO. 016-HD-068, Audited Financial Statements for June 30, 2022. Schedule of Findings and Questioned Costs Part III findings and Questioned Costs for Federal Awards Current Findings: Finding 2022-001 Condition: (1) incomplete or not verification of current income; (1) Form 9887 not signed; (1) no birth certificate or evidence of date of birth. Recommendation: Management should correct the files in error. Response: Management has corrected the files in error. Thank you. Regards, Charles M. Lynch Finance Director and Responsible Party

View Audit 25887

Finding 30768 (2022-001)

Significant Deficiency 2022

Chicago Park District

IL

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

Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive suppo...

Corrective Action Planned The Chicago Park District will implement the following strategies to improve the management of the Summer Food Service Program. ? Recruit and train two full-time year around administration staff, create move oversight of program requirements while providing proactive support to park sites. ? Hire and train seasonal staff to ensure compliance, adhering to site visits and monitoring within the required timelines. ? Provide weekly assessment of monitor reports to promote accuracy in meal distribution, and reduction of food waste by reducing second meals ordered. Reviews occurring weekly on Wednesday, where wellness team will reduce meal overage not to exceed 5. Check if temperature, date of service and signature recorded on all invoices and DMC. ? Review and analyze audit findings with seasonal staff, Area Managers, and Administration. ? Utilize the Area Managers to assist with quality assurance and compliance with state/ federal regulations. ? Mandate that at least three of staff members per site are trained in SFSP, ? Upload daily attendance list for day camp with weekly summaries, keep hard copies in binders for audits. ? Follow program accountability and awareness, ensuring documentation is visible, data is submitted on Friday Anticipated Completion Date: August 2023 Name of the Contact Person Responsible for Corrective Action: Sandra Olson, Director of Programming Meghan O?Boyle, Wellness Manager

View Audit 25692

Finding 30766 (2022-003)

Significant Deficiency 2022

Central Christian College of Kansas and Affiliates

KS

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Return of Title IV (R2T4) Calculations Planned Corrective Action: The College is now taking additional steps to check R2T4 calculations. While our 3rd party servicer processes R2T4's, our Student Finance Clerk has been trained in this process as well. The Student Finance Clerk will complete the...

Return of Title IV (R2T4) Calculations Planned Corrective Action: The College is now taking additional steps to check R2T4 calculations. While our 3rd party servicer processes R2T4's, our Student Finance Clerk has been trained in this process as well. The Student Finance Clerk will complete the R2T4 internally, and then compare to confirm that dates and calculations match before refunds are completed. There is also an internal countdown between the Registrar and the Student Finance Clerk that tracks withdrawals and the days remaining until R2T4 needs to be completed. Person Responsible for Corrective Action Plan: Lyndsi Romero, Director of Financial Aid Anticipated Date of Completion: June 30, 2023

View Audit 26626

Finding 30744 (2022-003)

Material Weakness 2022

Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.

LA

Internal Control / Segregation of Duties Reporting Student Financial Aid

Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in p...

Finding 2022-003: Internal Control Deficiency Reporting Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There are no internal controls in place to ensure that reports that are submitted are complete and accurate. The same individual that prepares the SF-425 report, is the same person that reviews and submits the reports. Corrective Action Plan: Internal controls will be implemented to ensure that once the SF-425 report is completed, someone from the accounting department will verify funds being reported are correct and appropriate. Documentation will be maintained to support the review process. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023

View Audit 25691

Finding 30743 (2022-002)

Material Weakness 2022

Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.

LA

Cash Management Internal Control / Segregation of Duties

Finding 2022-002: Internal Control Deficiency Cash Management Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There is no evidence of inte...

Finding 2022-002: Internal Control Deficiency Cash Management Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: There is no evidence of internal controls in place to ensure that requests for reimbursement are based on expenses paid for by AdviseWell. Corrective Action Plan: Internal controls will be implemented to ensure drawdowns are made on expenses paid for by AdviseWell and not on unpaid obligated funds before proceeding by having a secondary review by appropriate staff. Documentation will be maintained to support those payments preceded drawdowns and secondary review has been completed. Management will ensure all duties are appropriately segregated. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023

View Audit 25691

Finding 30742 (2022-001)

Material Weakness 2022

Advisewell, Inc. Formerly Known As Eqhealth Qio, Inc.

LA

Internal Control / Segregation of Duties Period of Performance Student Financial Aid

Finding 2022-001: Internal Control Deficiency over Activities Allowed/Allowable Costs and Period of Performance Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects ...

Finding 2022-001: Internal Control Deficiency over Activities Allowed/Allowable Costs and Period of Performance Federal Grantor: United States Department of Health and Human Services Assistance Listing No.: 93.048, Special Programs for the Aging, Title IV, and Title II, Discretionary Projects Summary of Finding: Management did not have adequately designed internal controls in place over expenses charged to the federal program. Corrective Action Plan: Internal controls will be implemented to ensure expenditures are appropriately reviewed and approved prior to entering into the expenditure or requesting reimbursement from the federal program. Documentation will be maintained to support that expenditures were reviewed for appropriate period of performance. Management will ensure all duties are appropriately segregated. Responsible Party: Sonja Landry, Executive Director Anticipated Completion Date: December 31, 2023

View Audit 25691

Finding 30728 (2022-005)

None 2022

Clinton Prairie School Corporation

IN

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid provi...

Finding 2022-005 ?Medicaid ? Eligibility Contact Person Responsible for Corrective Action: Scott Miller, Heather Lawson Contact Phone Number: 765-659-1339 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corp switched Medicaid providers in FY23, and will monitor the new provide to ensure compliance with the federal requirements. Anticipated Completion Date: June 30, 2023

View Audit 26817 Questioned Costs: $1

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