Corrective Action Plans

Finding 28679 (2022-001)

Significant Deficiency 2022

TX

Internal Control / Segregation of Duties

Finding 2022-01 - Segregation of Duties Condition: Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria: The District continues to establish procedures that would ensure proper segregation of certain accounting functions, especially, to lim...

Finding 2022-01 - Segregation of Duties Condition: Due to the limited number of personnel, a segregation of certain accounting functions was not possible. Criteria: The District continues to establish procedures that would ensure proper segregation of certain accounting functions, especially, to limit the functions of recording, authorizing and custody. Effect: As a result, during the audit period, operation of procedures might not have allowed management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. Cause: The District has limited resources and personnel in the responsibilities and business function. Recommendation: We recommend that the Board of Trustees continue to monitor the internal accounting control procedures in use to assure that compensating controls are being utilized to provide assurance that assets are safeguarded and transactions are proper and recorded in a timely manner. These actions would mitigate, but not eliminate the risk of misstatement or misappropriation. Response: The Board of Trustees will continue to be an active participant in the internal control with a supervisory and review function for the financial management.

View Audit 27833

Finding 28675 (2022-001)

Significant Deficiency 2022

Independent School District No. 284

MN

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

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findin...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER ? FEDERAL ALN 84.027 AND 84.173 2022-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires Independent School District No. 284 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the special education cluster federal program. The District did not have sufficient controls in place within its special education cluster federal program to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? The District?s Controller, Jill Schwint. Planned Completion Date ? June 30, 2023 Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? The District?s Controller, Jill Schwint, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 28663

Finding 28642 (2022-001)

Significant Deficiency 2022

Near North Health Service Corporation

IL

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

2022-001, Health Center Program Cluster ? Special Tests and Provisions ? Sliding Fee Discounts: In a sample of tested encounters, patient information was inadequate to determine whether the proper sliding fee was applied. Anticipated completion date - December 31, 2022, Responsible contact person f...

2022-001, Health Center Program Cluster ? Special Tests and Provisions ? Sliding Fee Discounts: In a sample of tested encounters, patient information was inadequate to determine whether the proper sliding fee was applied. Anticipated completion date - December 31, 2022, Responsible contact person for planned corrective action - Ellen King, CFO

View Audit 27585

Finding 28631 (2022-001)

Significant Deficiency 2022

Spartanburg County, South Carolina

SC

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: June 30, 2022 The find...

CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section III: Federal Awards Findings Finding 2022-001: US Department of Treasury Emergency Rental Assistance Program CFDA Number: 21.023 Grant Award Number : Multiple Awards Compliance Requirement: Allowable Costs Type of Finding: Significant deficiency in internal control over compliance Criteria: In the US Department of Treasury Reporting Guidance - Emergency Rental Assistance Program, page 34, it requires recipients to provide a current performance narrative of 2,000 words or less describing the performance and accomplishments of the subject ERA project over the reporting period (which is quarterly). The narrative must include the following information: ? Activities implemented and notable achievements over the calendar quarter ? Activities planned for next quarter ? Notable challenges and status of each challenge ? Details on compliance/non-compliance issues and mitigation plans ? Requests for additional assistance or guidance from Treasury ? Other information, as appropriate. Condition: While the County complied with all other aspects of reporting for the program, the County did not comply with the performance reporting requirement noted above. This section of the quarterly reports submitted to Treasury were marked "N/A", and therefore lacked the required elements as listed above. Questioned Costs: None Context: As this is a new federal program (this is the second reporting year), the guidance from Treasury changed often. We observed that efforts were made to comply with reporting requirements, and this appeared to be an oversight. The quarterly reports were accepted by Treasury, with no further follow-up from them. Effect or Potential Effect: The effect of the noncompliance noted above is that it increases risk for action by the federal agency for contract noncompliance. Cause: Misunderstanding of grant contract performance reporting requirement. Recommendation: We recommend that the responsible report preparer create a template with the required reporting elements for the narrative portion. Each quarter the template can be updated with the appropriate wording, as required. In the User Guide - Treasury's Portal for Recipient Reporting, page 54, it suggests typing the information directly on screen or upload a document via the "upload fi les" functionality on the website. We recommend this process begin with the first quarterly report filed in 2023, since all previously filed reports were accepted online and cannot be changed. Planned Implementation Date of Corrective Action: January, 2023 Person Responsible for Corrective Action: Kathy Rivers, Director of Community Development

View Audit 27681

Finding 28620 (2022-001)

Significant Deficiency 2022

Northern Oswego County Health Services, Inc. Dba Connextcare

NY

Subrecipient Monitoring Eligibility HUD Housing Programs

CORRECTIVE ACTION PLAN July 27, 2023 United Stated Department of Health and Human Services Northern Oswego County Health Services, Inc. d/b/a ConnextCare respectfully submits the following corrective action plan for the year ended December 31, 2022. Cohn Reznick LLP 350 Church Street Hartford, CT 06...

CORRECTIVE ACTION PLAN July 27, 2023 United Stated Department of Health and Human Services Northern Oswego County Health Services, Inc. d/b/a ConnextCare respectfully submits the following corrective action plan for the year ended December 31, 2022. Cohn Reznick LLP 350 Church Street Hartford, CT 06103 Audit Period: December 31, 2022 The findings from the December 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022-001 - Sliding Fee Scale Discount Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Action Taken ConnextCare as established the following system of internal controls, effective immediately: 1) Monthly internal audits of new patient records being entered into our practice management system. This review will ensure the proper character (U) is entered into the Sliding Fee Scale tab. 2) Review of accounts when new Income Verification forms are received from the patients to ensure that reported income aligns with the practice management system. In addition, perform monthly audits of 25 active Sliding Fee Scale patients for proper Slide percentage and calculation. 3) Additional training provided to all Patient Access Representatives, Medical and Dental Billing Staff on proper calculation of a self-pay eligible sliding fee scale patient. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Tracy Wimmer, CFO at (315) 298-6569, ext. 2020. Tracy Wimmer Sr. VP/Chief Financial Officer

View Audit 27998

Finding 28619 (2022-002)

None 2022

National Council for History Education, Inc.

OH

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

Planned Corrective Actions: The Organization will incorporate policies and procedures to ensure requests for reimbursement are in line with 2 CFR 200.305(b)(3). Anticipated Completion Date: The Organization expects these actions to be completed by June 30, 2023. Responsible Contact Person: Richa...

Planned Corrective Actions: The Organization will incorporate policies and procedures to ensure requests for reimbursement are in line with 2 CFR 200.305(b)(3). Anticipated Completion Date: The Organization expects these actions to be completed by June 30, 2023. Responsible Contact Person: Richard Bennoch, Finance Director

View Audit 27922

Finding 28617 (2022-001)

Material Weakness 2022

Valor Christian College

OH

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

Comments on Findings and Recommendations. Finding 2022-001 Valor Christian College concurs with the finding and recommendations in the finding. Actions Taken or Planned: Finding 2022-001 - The Valor Christian College Finance Department and the Valor Christian College CFO will increase controls over ...

Comments on Findings and Recommendations. Finding 2022-001 Valor Christian College concurs with the finding and recommendations in the finding. Actions Taken or Planned: Finding 2022-001 - The Valor Christian College Finance Department and the Valor Christian College CFO will increase controls over the process to ensure that no recruitment advertising expenses are attributed to CARES ACT funds. The amount of originally attributed to advertising expenses has been reallocated to allowable items/expenses.

View Audit 38149 Questioned Costs: $1

Finding 28616 (2022-001)

Material Weakness 2022

Youth Haven, Inc.

FL

Material Weakness Reporting Internal Control / Segregation of Duties

Shelter Grant; Foster Care Title IV-E Youth Haven, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbere...

Shelter Grant; Foster Care Title IV-E Youth Haven, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Material Weakness in Internal Control Over Financial Reporting Recommendation: We recommend the Organization develop internal control policies to ensure preparation of financial statements and related disclosures in accordance with accounting principles generally accepted in the United States of America. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Implemented new review process. All schedules to be completed by OAF (Outsourced Accounting Firm) Accountant and reviewed by Youth Haven Inc. Finance Manager or OAF Senior Accountant. Name(s) of the contact person(s) responsible for corrective action: Linda Goldfield Planned completion date for corrective action plan: 07/31/2022.

View Audit 33876

Finding 28611 (2022-001)

Material Weakness 2022

Peninsula School District No. 401

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal requirements for time-and-effort documentation. ...

Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Ashley Murphy (253) 530-1004 14015 62nd Avenue, Gig Harbor WA 98332 Corrective action the auditee plans to take in response to the finding: The District will implement controls to ensure time and effort documentation is maintained for all federal programs. New program staff will be trained regarding the time and effort requirements, including knowledge of which federal programs the time and effort requirement is applicable, frequency of documentation, and the importance of retention of time and effort documentation. Anticipated date to complete the corrective action: August 31, 2023

View Audit 32722

Finding 28605 (2022-004)

Material Weakness 2022

Noble County

IN

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

Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants i...

Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants in Noble County will have the Auditor?s Office oversite. A person in the Auditor?s Office will oversee expenditures and receipts and all reports that are required by the State or Federal government. Estimated completion date: 10/1/23

View Audit 36868

Finding 28600 (2022-001)

Significant Deficiency 2022

Warren County Housing Authority

IA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, howe...

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.

View Audit 34031

Finding 28599 (2022-002)

Significant Deficiency 2022

The Community College of Baltimore County

MD

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Reporting § 200.303

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal...

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal controls to ensure timely posting of the quarterly reports on the College?s website. The Accounting Director is doing a review of each accountant?s grant responsibilities in order to reallocate grant responsibilities to balance the workload. Since FY 2019 there has been a 40% increase in grant funds. The Accounting Director will work more closely with the grant accountants and provide more grant reporting oversight. The Director will create a detailed grant reporting database to monitor the reporting deadlines of each grant. On a monthly basis, the Director will review grant reporting deadlines with each grant accountant to ensure that reports are timely filed/posted. If needed, workload will be reallocated to accommodate tight reporting requirements, or a request for extension of time to file/post will be made to the grantor. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting Planned completion date for corrective action plan: The Director of Accounting has already begun meeting with the grant accountants to reallocate workload, establish the new controls and begin gathering the necessary data for the creation of the database. The initial completion of the database will be no later than January 13, 2023. Plan to monitor completion of correction action plan: The Assistant Controller will monitor the completion of the database and grant reporting status to ensure timely filing of financial reports.

View Audit 32109

Finding 28595 (2022-001)

Significant Deficiency 2022

The Community College of Baltimore County

MD

Special Tests & Provisions Student Financial Aid Significant Deficiency § 200.303

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On Septe...

Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On September 6, 2022, during this secondary review the return of funds error was identified and returned on that day. The amount that was returned has been adjusted to reflect the correct amount that should have been returned. This was all adjusted, before the close-out and reconciliation of the 2021-2022 aid year. Name(s) of the contact person(s) responsible for corrective action: Virginia Zawodny, Director of Financial Aid Planned completion date for corrective action plan: Several staff have been trained to assist with the 100%, secondary review of all R2T4 calculations. Plan to monitor completion of corrective action: The Director of Financial Aid will closely monitor the progress of the secondary review and address any errors that may be identified.

View Audit 32109

Finding 28582 (2022-003)

Significant Deficiency 2022

Belen Consolidated School District No. 2

NM

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure...

2022-003 ? Internal Controls over Compliance ? (Significant Deficiency) Agency?s Response: The District?s payroll office will work more closely with Federal Programs to ensure proper compliance when additional compensation is requested. Amounts will be verified prior to processing payment and ensure amounts fall within compliance. Person responsible for corrective action: Jade Kittrell, Payroll Specialist, Valeryia Gauthier, Federal Programs Director. Timeframe: Immediate as of November 2022.

View Audit 30372 Questioned Costs: $1

Finding 28559 (2022-002)

Significant Deficiency 2022

Archdiocesan Housing Authority

WA

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME...

U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: March 1st, 2023

View Audit 37035

Finding 28558 (2022-001)

Significant Deficiency 2022

Archdiocesan Housing Authority

WA

Eligibility Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2022-001 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME...

U.S. Department of Housing and Urban Development 2022-001 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has hired additional staff in the Compliance Department for internal audits of files. Certification status is checked on a weekly basis for all funding program. Training of compliance requirements takes place during the onboarding process for all employees. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: January 1st, 2023

View Audit 37035

Finding 28553 (2022-003)

Significant Deficiency 2022

Logan View Public Schools District 27-0594

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN October 31, 2022 Logan View Public School District No. 594, Hopper, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from ...

CORRECTIVE ACTION PLAN October 31, 2022 Logan View Public School District No. 594, Hopper, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-003 ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Craig Taylor at (402)654-3317. Sincerely yours, Craig Taylor Superintendent

View Audit 35526

Finding 28546 (2022-004)

Material Weakness 2022

Town of Thorntown

IN

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

FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Ac...

FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Town will establish a series of internal controls for the SLRF reporting process. The Town will follow the following procedures: - The Clerk-Treasurer and Town Council will maintain a calendar of SLRF required reporting; - The Clerk-Treasurer, with the assistance of the Town?s municipal advisor and counsel, will prepare the required reporting; and - The Town Council President will review all requisite reports prior to submission. Anticipated Completion Date: Beginning October 1, 2023

View Audit 28751

Finding 28529 (2022-001)

Significant Deficiency 2022

Prince George's Community College

MD

Subrecipient Monitoring Reporting Significant Deficiency

Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2022. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on th...

Auditee Corrective Action Plan: The College experienced a transition in a key management position, Controller, at the end of fiscal year 2022. The new appointed Controller will revise the month-end, and year-end, closing activities to include detailed procedures, the roles of those responsible on the Financial Services team, and deadlines that support timely financial reporting. The Financial Services team will maintain regularly scheduled progress meetings to ensure the audit remains on track for timely submission and uphold the responsibility for ensuring that the audit commences on a timely basis. A quarterly progress review will be conducted with the Vice President of Financial Services and Operations. Additionally, the Controller will submit a request to fill vacant Financial Services positions to the Senior Team for approval and will submit a recommendation to the Senior Team to hire additional resources with appropriate accounting experience and knowledge. Contact Person: Controller Completion Date: June 30, 2023

View Audit 31293

Finding 28525 (2022-001)

None 2022

McHenry County College

IL

Special Tests & Provisions Student Financial Aid Reporting

2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Con...

2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Department has developed a timeline in which Return of Title IV will be performed that will not interfere with the awarding and disbursing of funds within McHenry County College?s processing system. To ensure that there is no system generated issues while awarding and disbursing funds, Return of Title IV will be completing after this has been performed for the day allowing for clean interaction. The Financial Aid Department will also have a review of the student?s accounts for funds being returned after the calculation has been performed and fund processing has taken place. Responsible Person for Corrective Action Plan Financial Aid Director, Chris Heftka Financial Aid Technical Specialist, Jason Nerby Implementation Date of Corrective Action Plan 8/1/2022

View Audit 37100

Finding 28523 (2022-005)

Significant Deficiency 2022

Plainview Public Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Finding: 2022-005 Name of Contact Person: Dr. Darron Arlt, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of...

Finding: 2022-005 Name of Contact Person: Dr. Darron Arlt, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately

View Audit 36964

Finding 28522 (2022-002)

Significant Deficiency 2022

The Connection, Inc.

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report, or nine months after the end of the audit period. The due date for the submission was March 31, 2023. The audit and reporting package were not submitted by the due date March 31, 2023. Statement of Concurrence or Nonconcurrence: The Connection, Inc. agrees with these findings. Since October 2021, the finance department has turned over 75% of the accounting staff. These COVID resignations included two senior staff with a collective 25 years of historical knowledge. Due to the difficulty in filling these open positions and then the steep learning curve once filled, our backlog of work created significant delays in monthly reporting, which then led to delays in providing requested audit information. Corrective Action: The Connection, Inc. has instituted a comprehensive program whereby all finance department functions are cross trained with at least one other functional area to mitigate the impact of any one individual leaving the organization. We have also brought on a consultant to assist with the preparation of a detailed manual outlining the processes for all key functions performed and to evaluate current processes and practices for grants management, internal controls, financial reporting, and succession planning within the department. Name of Contact Person: Steve Abshire, Chief Financial Officer, 860-343-5500 x1110, skabshire@theconnectioninc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completion of the corrective action plan is December 1, 2023. The corrective plan and its progress will be reviewed monthly until completed. After completion, the organization will continue to review/update policies/processes at least annually to ensure ongoing compliance.

View Audit 35511

Finding 28521 (2022-001)

Significant Deficiency 2022

The Connection, Inc.

CT

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Agency?s accounting processes and internal controls over financial reporting were not functioning timely to suppo...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Agency?s accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. Revisions to the grant schedule required adjustments to the trial balance; therefore, the grant schedule was not finalized timely. Statement of Concurrence or Nonconcurrence: The Connection, Inc. agrees with these findings. Since October 2021, the finance department has turned over 75% of the accounting staff. These COVID resignations included two senior staff with a collective 25 years of historical knowledge. Due to the difficulty in filling these open positions and then the steep learning curve once filled, our backlog of work created significant delays in monthly reporting, which then led to delays in providing requested audit information. Corrective Action: The Connection, Inc. has instituted a comprehensive program whereby all finance department functions are cross trained with at least one other functional area to mitigate the impact of any one individual leaving the organization. We have also brought on a consultant to assist with the preparation of a detailed manual outlining the processes for all key functions performed and to evaluate current processes and practices for grants management, internal controls, financial reporting, and succession planning within the department. Name of Contact Person: Steve Abshire, Chief Financial Officer, 860-343-5500 x1110, skabshire@theconnectioninc.org will be responsible for completing the corrective action plan. Projected Completion Date: The anticipated date for completion of the corrective action plan is December 1, 2023. The corrective plan and its progress will be reviewed monthly until completed. After completion, the organization will continue to review/update policies/processes at least annually to ensure ongoing compliance.

View Audit 35511

Finding 28511 (2022-003)

Material Weakness 2022

North Iowa Community School District

IA

Internal Control / Segregation of Duties

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGRE...

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE GWEN MATHAHS N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 641-562-2525 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE GWEN MATHAHS N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 641-562-2525

View Audit 31358

Finding 28502 (2022-009)

Material Weakness 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.327 § 200.328 § 200.329

FINDING 2022-009 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Internal controls will be in place for ESSER funds so that Treasurer and Superintendent ...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Internal controls will be in place for ESSER funds so that Treasurer and Superintendent or Title I specialist will sign off on annual reports to ensure accuracy of ESSER dollars spent. Anticipated Completion Date: March 2023

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