Corrective Action Plans

Finding 39989 (2022-002)

Significant Deficiency 2022

TX

Questioned Costs Eligibility HUD Housing Programs

Views of Responsible Officials: Executive management agrees with this finding, and has provided additional training to employees responsible for processing move outs.

View Audit 45799 Questioned Costs: $1

Finding 39988 (2022-001)

Material Weakness 2022

Buffalo Bayou Partnership and Affiliates

TX

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on Decem...

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on December 22, 2022, which included approving the grant payment for acquisition costs of $2,250,000. At the time of the commencement of the contract period, procedures were not in place to identify allowable acquisition costs. While allowable costs were subsequently identified for the contract period that met the definition of allowable acquisition costs under the Uniform Guidance, the Partnership nor its co-developer, who is responsible for the accounting for the development of the affordable housing, had put in place internal controls related to the submission and approval of the costs being reimbursed under the grant. Recommendation: The Partnership in coordination with the project co-developer should develop procedures for approving and identifying allowable costs. Planned corrective action: Management has adopted policies and procedures for the approval and review of all draws on the grant and the supporting documentation for allowable expenditures. Responsible officer: Michele Marvin, Vice President of Finance and Administration Estimated completion date: September 1, 2023

View Audit 45798

Finding 39987 (2022-003)

Significant Deficiency 2022

Lifespace Communities, Inc.

IA

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

2022-003 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures to ensure they are allowable costs under the compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...

2022-003 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures to ensure they are allowable costs under the compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are all allowable costs. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023

View Audit 45797 Questioned Costs: $1

Finding 39986 (2022-002)

Material Weakness 2022

Lifespace Communities, Inc.

IA

Internal Control / Segregation of Duties Questioned Costs Material Weakness

2022-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management wil...

2022-002 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are supported with directly identified expenses. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023 DocuSign Envelope ID: 6E78E0EA-0BF9-4E13-9C19-A77345D98A84

View Audit 45797 Questioned Costs: $1

Finding 39985 (2022-001)

Material Weakness 2022

Lifespace Communities, Inc.

IA

Internal Control / Segregation of Duties Questioned Costs Material Weakness

2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management wil...

2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures for direct support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the accuracy of reporting. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023

View Audit 45797 Questioned Costs: $1

Finding 39975 (2022-003)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

Questioned Costs Special Tests & Provisions Significant Deficiency

2022-003 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will review its policies and procedures for ensuring rent reasonableness documentation is maintained within the files. Planned Completion Date for CAP Immediately

View Audit 44978

Finding 39974 (2022-002)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

2022-002 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority will publish time schedules internally for reporting and make sure staff are aware of deadlines. Planned Completion Date for CAP Immediately

View Audit 44978

Finding 39973 (2022-001)

Significant Deficiency 2022

Grand Forks Housing Authority

ND

Eligibility Internal Control / Segregation of Duties Questioned Costs

2022-001 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will review, implement, and document controls that will ensure file reviews are performed in a timely manner. Planned Completion Date for CAP Immed...

2022-001 Contact Person Terry Hanson, Executive Director Corrective Action Plan The Authority has encountered turnover with their tenant specialists and will review, implement, and document controls that will ensure file reviews are performed in a timely manner. Planned Completion Date for CAP Immediately

View Audit 44978

Finding 39954 (2022-004)

Significant Deficiency 2022

City of Laguna Hills

CA

Questioned Costs Subrecipient Monitoring Reporting

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Correctiv...

Finding 2022-004 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Expenditure information reported Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will correctly report expenditure information for future reports. The department will prepare, audit, verify, and double-check the reports are completed correctly prior to submission. Anticipated Completion Date: 06/30/2023

View Audit 37900

Finding 39872 (2022-001)

Material Weakness 2022

Froedtert Health, Inc. and Affiliates

WI

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

Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert He...

Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert Health agrees with the finding. Prospectively, Froedtert Health will ensure that all controls relating to review of Provider Relief Fund portal submissions are effectively designed to ensure compliance with regulations for federal funding and are operating effectively. Date of Completion: September 30, 2023

View Audit 47950

Finding 39866 (2022-001)

Material Weakness 2022

Special Olympics Indiana, Inc.

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.319 § 200.320

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management ...

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management agrees with the recommendation and has implemented the following steps. A procurement policy, compliant with the Procurement Standards codified in 2 C.F.R. ? 200.317 through ? 200.327 has been approved by the Board of Directors. This policy states the procedures required for documentation for procurement of goods and services related to all Federal awards. Specific additional procedures have been implemented providing an additional level of review for all Federal expenditures, including a quarterly reconciliation of reporting submitted to the granter.

View Audit 37544

Finding 39865 (2022-001)

Material Weakness 2022

Massachusetts Housing Partnership

MA

Questioned Costs Subrecipient Monitoring Material Weakness

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Co...

December 12, 2022 Re: FY22 CORRECTIVE ACTION PLAN AUDIT FINDINGS Federal Assistance Listing Number 21.026 Pass-Through Entity ID: HAF0174 Financial Statement Findings A. Internal Control over Financial Reporting 2022-001: Reporting of Expenditures of Federal Awards ? Material Weakness Condition: Cash received from a federal grant funded the Homeowner Assistance Fund (HAF) program, expenditures were recorded on the Statement of Net Position as a reduction in cash and a corresponding entry to unearned revenue for the year ended June 30, 2022. Management took the position that MHP was acting as contractor and therefore the program should not be presented on the Statement of Revenues, Expenses and Changes in Net Position, but rather disclosed in summary form in the footnotes to the financial statements and Management?s Discussion and Analysis. As a result of MHP?s subrecipient relationship with the Commonwealth of Massachusetts?s HAF program, an adjustment was posted subsequent to year end to reflet the gross revenue and expense from the program transactions on an accrual basis in the Statement of Revenues, Expenses and Changes in Net Position as required by generally accepted accounting principles (GAAP). CORRECTIVE ACTION PLAN: Management will report the HAF funds on a gross basis consistent with the recommendation of RSM to follow GAAP guidance. Management?s controls over financial reporting include internal consultation over the appropriate basis of presentation at the time the program was implemented. Controls also include management review of the related decision. This process for considering and concluding the appropriate basis of presentation is appropriate and will continue. MHP will strengthen its financial reporting controls to address this condition, as follows: ? Increased resources in financial reporting and operations: o New position of Director of Finance (as of 7/1/22) o New general ledger and financial reporting system currently being implemented (target date for rollover to SAGE accounting system is 4/1/23) o Review of staffing needs on the finance team currently under discussion, target date for completion by 12/31/22. When approved by senior management, the new staffing plan will be implemented in calendar year 2023 based on the needs of the team, hiring and budget priorities. ? Finance team CPA?s will focus their CPE credits on financial reporting in the upcoming year. ? MHP will document its accounting and financial presentation for new programs and request audit consideration of the financial presentation conclusions at the time interim audit procedures are completed. CONTACT PERSONS: Charleen Tyson, Chief Financial and Administrative Officer Karen English, Director of Finance Massachusetts Housing Partnership Fund Board Charleen Tyson Chief Financial & Administrative Officer

View Audit 37467

Finding 39856 (2022-001)

Significant Deficiency 2022

Wheatland Joint #1 School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 - Segregation of Duties Condition: The District lacks segregation of duties in multiple areas such as, cash disbursements, payroll, and cash receipts. 1.) Cash disbursements ? The financial secretary has the ability to edit vendor master files and prepares checks. 2.) Payroll ? T...

Finding #2022-001 - Segregation of Duties Condition: The District lacks segregation of duties in multiple areas such as, cash disbursements, payroll, and cash receipts. 1.) Cash disbursements ? The financial secretary has the ability to edit vendor master files and prepares checks. 2.) Payroll ? The financial secretary updates employee master files, runs payroll and sends direct deposit information to the bank. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: The condition is due to limited staff available. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. Cash receipt and disbursement procedures include multiple individuals and approvals. Specifically: ? Bank reconciliations are reviewed and approved monthly by the District Administrator. ? Bank deposits are prepared by the HR/Finance Specialist, recorded by the Director of Business Services, and taken to the bank by the District Administrator. ? Payroll is prepared by the HR/Finance Secretary, approved by the Director of Business Services, and released from the bank by the District Administrator. ? The HR/Finance Secretary has the ability to request journal entries, but requests must be approved and posted by the Director of Business Services. Contact Person: Wendy Paneitz Anticipated Completion: Not applicable

View Audit 37074

Finding 39852 (2022-007)

Material Weakness 2022

Western Heights Independent School District No. I-41

OK

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

2022-007 Federal Agency: U.S. Department of Agriculture Pass Thru Entity: Oklahoma State Department of Education Program: Child Nutrition Cluster Assistance Listing: I 0.553 & I 0.555 Grant Period: Year ending June 30, 2022 Recommendation: The auditor recommended that meal counts submitted for reim...

2022-007 Federal Agency: U.S. Department of Agriculture Pass Thru Entity: Oklahoma State Department of Education Program: Child Nutrition Cluster Assistance Listing: I 0.553 & I 0.555 Grant Period: Year ending June 30, 2022 Recommendation: The auditor recommended that meal counts submitted for reimbursement need to agree with supporting documentation. Secondary review procedures should be implemented to verily agreement with claim submission and claims are certified. Action Taken: Director of Child Nutrition will have a secondary person review claim before submitting to state department, to ensure accurate keying of data. Director of Finance will match up the Payment Notice of funds received to the monthly claims, to ensure all funds have been claimed and received. Anticipated Completion Date: May 2023 Responsible Official: Director of Finance

View Audit 45226

Finding 39836 (2022-006)

Significant Deficiency 2022

Housing Authority of Racine County

WI

HUD Housing Programs Questioned Costs Significant Deficiency

2022-006 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-006 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39835 (2022-005)

Material Weakness 2022

Housing Authority of Racine County

WI

Questioned Costs Special Tests & Provisions HUD Housing Programs

2022-005 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-005 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39834 (2022-004)

Significant Deficiency 2022

Housing Authority of Racine County

WI

HUD Housing Programs Questioned Costs Significant Deficiency

2022-004 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-004 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39833 (2022-003)

Material Weakness 2022

Housing Authority of Racine County

WI

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022-003 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria....

2022-003 Housing Choice Voucher Cluster ? Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with the requirements of the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39832 (2022-002)

Material Weakness 2022

Housing Authority of Racine County

WI

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

2022-002 Housing Choice Voucher Cluster ? All Programs Recommendation: We recommend that the Authority?s management reviews the accounting information which is the best means of preventing and detecting errors and irregularities.. Explanation of disagreement with audit finding: There is no disagreem...

2022-002 Housing Choice Voucher Cluster ? All Programs Recommendation: We recommend that the Authority?s management reviews the accounting information which is the best means of preventing and detecting errors and irregularities.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In order to remedy and mitigate audit findings that we have seen building over the past several years, PHA is in the process of moving from a traditional caseload model to a functional task-based model. We will be using SharePoint trackers for transparency, a QC system including running completed HUD-50058?s through an Excel QC Tool to monitor for complete and accurate files, and using software deficiency reports and HUD SEMAP reports to monitor program compliance. Name of the contact person responsible for corrective action: Deborah Madsen, Executive Director Planned completion date for corrective action plan: 12/31/2023

View Audit 44067

Finding 39762 (2022-001)

Material Weakness 2022

South Bend School District No. 118

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Busi...

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Business Manager 304 S. Adams St South Bend, WA 98586 (360) 875-6041 Corrective action the auditee plans to take in response to the finding: The district acknowledges the finding and concurs with those details, however the district also would like to point out we have already corrected the issue and implemented the plan below last June, 2022. There have been no issues related to this current finding since the issuing of the previous finding, and internal controls are in place. The district has taken corrective measures to ensure compliance with the Davis-Bacon Act requirements on all contracts moving forward. Specifically, please note the following actions: 1. The district business manager, accounts payable assistant, and Superintendent have each been trained on the Davis-Bacon Act and the required federal requirements related to contracts; 2. All contracts in excess of $2,000 entered into for construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part with federal funds, will contain the required contract provisions; 3. Contracts utilizing federal funds will be identified as such during the procurement process; 4. The superintendent, prior to approving related contracts, will ensure required contract provisions are included. Anticipated date to complete the corrective action: June 2022

View Audit 46300

Finding 39743 (2022-001)

Significant Deficiency 2022

Lane Regional Air Protection Agency

OR

Internal Control / Segregation of Duties

Management believes the transactions were reviewed, but the review was not properly documented. With the change in finance director there will be a stronger emphasis on documenting internal controls and has implemented proceudres to ensure adequate documentation of the performance of internal contro...

Management believes the transactions were reviewed, but the review was not properly documented. With the change in finance director there will be a stronger emphasis on documenting internal controls and has implemented proceudres to ensure adequate documentation of the performance of internal controls is maintained.

View Audit 46296

Finding 39730 (2022-001)

Material Weakness 2022

Rsu 84/msad No 14

ME

Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties

April 20, 2023 I, Margaret C. White, Superintendent of Schools RSU 84 will be the person responsible for the foUowing Corrective Action Plan. Starting May I, 2023, RSU 84 will implement internal control processes and procedures to ensure we follow the criteria for 2022-001-Special Tests and Provi...

April 20, 2023 I, Margaret C. White, Superintendent of Schools RSU 84 will be the person responsible for the foUowing Corrective Action Plan. Starting May I, 2023, RSU 84 will implement internal control processes and procedures to ensure we follow the criteria for 2022-001-Special Tests and Provisions-Wage Rate Requirements. We will ask for a prevailing wage rate clause in the contract provisions for construction contracts and obtain copies of certified payrolls. If you have any further questions about RSU 84 Corrective Action Plan, contact me at 207-448-2882. Sincerely, Margaret C. White Margaret C. White Principal/Superintendent East Grand School/RSU 84

View Audit 44057

Finding 39694 (2022-002)

Material Weakness 2022

Mhccc Housing CORP Iic

IL

Questioned Costs Eligibility HUD Housing Programs

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend m...

Finding Number:2022-002 Finding: Management did not complete reviews of tenant file applications and recertifications during a portion of the year to ensure compliance with HUD eligibility requirements. Staff turnover and shortages resulted in the review procedure not being completed. We recommend management implement timely review of all tenant files after they have been prepared to ensure all participants in the program meet the eligibility requirements. Corrective Action: The compliance oversight of the Project was maintained by the same individual from the Project's acquisition during 2016 through her retirement in 2022. Due to staffing shortages after the employee's retirement, there was a portion of the year when no review of account reconciliations of the reserve accounts were being completed and reviewed. Management has filled that position and subsequently brought the account reconciliations up-to-date. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Executive Director of Rosecrance Central Illinois

View Audit 37690

Finding 39692 (2022-004)

Significant Deficiency 2022

George Washington Carver Academy

MI

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

2022-004 Esser Expenditures Compliance with Budget Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and/or available budget exists in the state approved ESSER budget before charging such expenditures to the grant. Action: George Washing...

2022-004 Esser Expenditures Compliance with Budget Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and/or available budget exists in the state approved ESSER budget before charging such expenditures to the grant. Action: George Washington Carver Academy and the finance company have added procedures that all items posted to federal grants are reviewed by two people to ensure that the expenses is allowable to federal grants, along with appropriations left in the grant and from the finance company along with the Superintendent to ensure the proper posting of expenditures in accordance to the grant application.

View Audit 37951 Questioned Costs: $1

Finding 39656 (2022-101)

Significant Deficiency 2022

Benjamin Franklin Charter School - Queen Creek

AZ

Questioned Costs Reporting Significant Deficiency § 200.61

CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A21000...

CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Joanne Poirier 2. Corrective action planned: Developed and implemented a `File Verification Form? demonstrating documentation of internal control processes and procedures to ensure students? files include required documentation. 3. Anticipated completion date: July 15, 2022

View Audit 37246

Corrective Action Plans

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