Corrective Action Plans

Finding 21711 (2022-001)

Material Weakness 2022

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.311

Re: Reference 2022-001 Davis-Bacon Act Contact: Opal Anderson, Superintendent The Lafayette County School District will comply with the Davis-Bacon Act provisions utilizing sound accounting policies and maintain internal controls that will initiate, authorize, record, process, and report trans...

Re: Reference 2022-001 Davis-Bacon Act Contact: Opal Anderson, Superintendent The Lafayette County School District will comply with the Davis-Bacon Act provisions utilizing sound accounting policies and maintain internal controls that will initiate, authorize, record, process, and report transactions consistent with management?s assertions embodied in the financial statements and that will safeguard District assets. We will also review our Risk Assessment and Monitoring controls as they pertain to our operational processes. Periodic internal control reviews are conducted by the Superintendent and/or District Treasurer to ensure all procedures are properly implemented.

View Audit 20076

Finding 21708 (2022-003)

Material Weakness 2022

Shelby County

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor review all claims and sign off that the work has been done. Anticipated Completion Date: May 15, 2023

View Audit 19316

Finding 21705 (2022-003)

Material Weakness 2022

Manson Northwest Webster 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 SEGREGATION ...

COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE ALLISON DAVIS N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 712-469-2202 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE ALLISON DAVIS N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 712-469-2202

View Audit 19228

Finding 21646 (2022-001)

Material Weakness 2022

Stevenson-Carson School District No. 303

WA

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

This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guid...

This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number:2022-001 Finding caption:The District did not have adequate internal controls for ensuring compliance with Davis-Bacon Act (prevailing wage rate) requirements. Name, address, and telephone of District contact person: Kathy McKee, Business Manager 350 N.W. Bulldog Drive Stevenson, WA 98648-0850 (509) 427-5674 Corrective action the auditee plans to take in response to the finding: All parties contracting services will receive training on prevailing wage compliance. The business manager will review and ensure the requirements are being met. Anticipated date to complete the corrective action: Correction initiated February 2023

View Audit 28277

Finding 21645 (2022-002)

Significant Deficiency 2022

Boys and Girls Club of Green Bay, Inc.

WI

Eligibility Internal Control / Segregation of Duties

The Organization acknowledges the lack of an internal control process to assure all individuals claimed on federal grant activities met Temporary Assistance for Needy Families (TANF) eligibility requirements. To address this deficiency, we have developed internal controls to prevent ineligible indiv...

The Organization acknowledges the lack of an internal control process to assure all individuals claimed on federal grant activities met Temporary Assistance for Needy Families (TANF) eligibility requirements. To address this deficiency, we have developed internal controls to prevent ineligible individuals from being claimed: ? A second person, the Director of Quality & Process Improvement, reviews the data entered by the employee responsible for preparing program reports to verify TANF eligibility for each individual claimed on the grant ? Any errors discovered are corrected before the program report is approved ? After the employee?s work has been reviewed and any errors have been corrected, the Director of Quality & Process Improvement approves and submits the report The Organization will continue to implement an internal control system requiring that a second person reviews eligibility requirements before claiming individuals on the federal TANF grant.

View Audit 28276

Finding 21642 (2022-001)

Material Weakness 2022

Jones County School District No. 37-3

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Jones County School District 37-3 has considered the lack of segregation of duties. At this time, it is not cost effective for the District to hire the additional staff needed to achieve segregation of duties. The District is aware of the continued weakness in internal controls and will contin...

The Jones County School District 37-3 has considered the lack of segregation of duties. At this time, it is not cost effective for the District to hire the additional staff needed to achieve segregation of duties. The District is aware of the continued weakness in internal controls and will continue to develop policies and procedures and provide on-going controls to reduce the risk. The school board will continue to monitor the necessity to have segregation of duties to secure financial integrity and implement such a segregation as budget dollars and board authority allow.

View Audit 27450

Finding 21639 (2022-000)

Significant Deficiency 2022

Peoples Advantage Federal Credit Union

VA

Procurement, Suspension & Debarment Cash Management Reporting

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that ...

1. Recommendation: We recommend that deferred costs related to the origination of loans be classified as a component of loans to members and that the related amortization be reported as a reduction of interest income on loans for financial reporting purposes. 2. Recommendation: We recommend that the accrued liability for accrued bonus expense be adjusted based on bonus projections to ensure compensation expense is recorded in the appropriate accounting period. 3.Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost and accumulated depreciations accounts to accurately report the account balances in the accounting records. 4. Recommendation: We recommend that the Credit Union record the appropriate adjustments to the fixed asset cost account to accurately report the account balance in the accounting records. 5. Recommendation: We recommend that the Credit Union record interest expense on the ECIP debt for the initial interest period as required by GAAP. After this initial period, interest expense would then revert to interest rate as stated in the ECIP agreement. 6. Recommendation: The lack of formal account reconciliations represents a vulnerability in the Credit Union?s internal controls, as errors or unauthorized transactions may occur and not be detected or adjusted in a timely manner. We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. 7. Recommendation: All unresolved/uncleared reconciling items appearing on general ledger account reconciliations should be addressed in a timely manner or approved for write-off or adjustment by management. We recommend the Credit Union develop a policy or procedure to establish a threshold for the timely write-off or adjustment of stale dated reconciling items. (No adjustments were recorded to the audited financial statements for these issue as, in the aggregate, they were not deemed material to the Credit Union?s financial statements taken as a whole.) Summary: We recommend that management ensure that account reconciliations are prepared timely for all balance sheet accounts at the end of each financial reporting period. Account reconciliations should be reviewed timely, and the review should be documented. Action Taken: Management agrees with the finding and will ensure that account balances are reconciled timely and accurately going forward.

View Audit 27146

Finding 21636 (2022-001)

Significant Deficiency 2022

Breakthrough Phase Iii, Inc.

TN

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Breakthrough Phase III, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 Audit period: July 1, 2021 ?June 30, 2022 The findings fro...

CORRECTIVE ACTION PLAN Breakthrough Phase III, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Purkey, Carter, Compton, Swann, & Carter, PLLC PO. Box 727 Morristown, Tennessee 37815 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. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAMS AUDITS FINDING N0. 2022-001: Ineffective operation of internal controls by management Management did not conduct recertifications of the Project?s tenants during the ?scal year under audit. Criteria: According to the HUD Handbook 4350.3, owners must conduct a recertification of family income and composition at least annually by the tenant?s recertification anniversary date. Owners must then recompute the tenants? rents and assistance payments, if applicable, based on the information gathered. If a new recertification is not submitted within 15 months of the previous year?s recertification anniversary date, HUD will terminate assistance payments. Cause of Condition: Management had difficulties setting up the OneSite Leasing software in order to conduct the recertifications in a timely manner. Recommendation: Auditor recommends management review HUD Handbook 4350.3 and put proper internal controls in place to ensure recertifications are completed as required by HUD. Action Taken: Personnel at Breakthrough Corporation that are handling the operations of the Project have gone through HUD?related training. The Board is working closely with Breakthrough Corporation to ensure the Project is complying with HUD requirements and completing training annually to stay up to date with HUD compliance. The difficulties with the leasing software has been resolved and recertifications have been completed after year end.

View Audit 19685

Finding 21633 (2022-002)

Significant Deficiency 2022

Realife Cooperative of Phalen Village

MN

Reporting Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Phalen Village respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box362 WIiimar, MN 56201 Audit Period: December 31, 2022 The findings from the...

Housing and Urban Development Realife Cooperative of Phalen Village respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box362 WIiimar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022-002 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles, Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 18417

Finding 21632 (2022-001)

Significant Deficiency 2022

Realife Cooperative of Phalen Village

MN

Internal Control / Segregation of Duties

Housing and Urban Development Realife Cooperative of Phalen Village respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box362 WIiimar, MN 56201 Audit Period: December 31, 2022 The findings from the...

Housing and Urban Development Realife Cooperative of Phalen Village respectfully submits the following corrective action plan for the year ended December 31, 2022. Westberg Eischens, PLLP 2630 1st Street South P.O. Box362 WIiimar, MN 56201 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs and the summary schedule of prior audit findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedules. Summary of audit results does not include findings and is not addressed. Finding 2022?001 Recommendation: We recommend that the Cooperative continue to segregate incompatible duties as best it can within the limits of what the Cooperative considers to be cost beneficial. Action Taken: The Cooperative reviews and makes improvements to its internal controls on an ongoing basis and attempts to maximize the segregation of duties In all areas within the limits of the staff available. Planned Completion Date: Not Applicable.

View Audit 18417

Finding 21557 (2022-004)

None 2022

North Side Christian Health Center

PA

Internal Control / Segregation of Duties

HRSA Notice of Awards Recommendation: The Center should record (unconditional) grants in full at the time that they receive notice of the grant, rather than the time at which payment is received. Action Taken: We concur with the recommendation and the Center will continue to follow policy of recogni...

HRSA Notice of Awards Recommendation: The Center should record (unconditional) grants in full at the time that they receive notice of the grant, rather than the time at which payment is received. Action Taken: We concur with the recommendation and the Center will continue to follow policy of recognizing NOAs when received. There was one NOA that was not recognized during the year ended June 30, 2022 due an oversight by a former employee.

View Audit 18653

Finding 21553 (2022-001)

Significant Deficiency 2022

Trinidad Area Health Association, Inc.

CO

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

Condition ? The Hospital?s Provider Relief Fund filing with HRSA for Reporting Period 4 did not consider COVID-19 costs that were potentially already reimbursed with a Paycheck Protection Program (PPP) loan. The PPP loan was subsequently forgiven. Recommendation ? We recommend that the Hospital impl...

Condition ? The Hospital?s Provider Relief Fund filing with HRSA for Reporting Period 4 did not consider COVID-19 costs that were potentially already reimbursed with a Paycheck Protection Program (PPP) loan. The PPP loan was subsequently forgiven. Recommendation ? We recommend that the Hospital implement review procedures for any future filings with HRSA that ensure consideration of all relevant rules and regulations. Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the finding and has taken steps to ensure any future filings consider all relevant rules and regulations. Anticipated Date of Completion ? Completed June 21, 2023. Action Taken ? We have reviewed the recommendation and have taken steps to ensure any future filings consider all relevant rules and regulations. Person Responsible for Corrective Action Plan ? Calvin Carey, Chief Financial Officer

View Audit 18733

Finding 21542 (2022-003)

Significant Deficiency 2022

Kewaunee County, Wisconsin

WI

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

Department of Health General Requirements Services Kewaunee County agrees with the finding. Policy and procedures, as well as related documentation, are being revised as necessary to ensure complia...

Department of Health General Requirements Services Kewaunee County agrees with the finding. Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the requirements.

View Audit 28673

Finding 21504 (2022-001)

Significant Deficiency 2022

Rock Falls Township High School District No. 301

IL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. ...

Condition: The District did not include the necessary suspension and debarment language required for Child Nutrition Cluster related contractors with bids in excess of $25,000. Upon further review, it was determined that the vendors were not suspended or debarred. Plan: Procedures need to be implemented to ensure all vendors contracted with have the required suspension and debarment language will be included in the initial bidding documentation, prior to procuring their services. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Ron McCord, Superintendent Managements Response: There is no disagreement with this finding and procedures will be implemented to ensure all vendors contracted with have not been suspended or debarred or otherwise excluded from doing business, prior to procuring their services. Bidding documentation will include required suspension and debarment language.

View Audit 25779

Finding 21499 (2022-002)

Material Weakness 2022

Mt. Hood Community College

OR

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

All first-tier subawards will be submitted to FFATA reporting requirements and will be reviewed by the Associate Vice President of Financial and Auxiliary Services, or designee. The corrective action plan will be implemented beginning with the FY23 ACFR preparation on June 30, 2023.

View Audit 24635

Finding 21495 (2022-001)

Significant Deficiency 2022

Independent School District #885

MN

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.320

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.553, 10.555, AND 10.559 2022-001 Internal Control Over Compliance and Noncomplianc...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INCIDENCE OF NONCOMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.553, 10.555, AND 10.559 2022-001 Internal Control Over Compliance and Noncompliance With Federal Procurement Requirements Finding Summary 2 CFR ? 200.320 requires management to establish and maintain effective internal control over compliance with requirements applicable to federal program procurement requirements. Independent School District No. 885 (the District) did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement requirements related to the use of sealed bids and quotations. Corrective Action Plan Actions Planned ? The District will review policies and procedures relating to procurement for all federal programs to ensure that bids and/or quotations are obtained when required by the Uniform Guidance in the future. Official Responsible ? Kris Crocker, Director of Business Services. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The District agrees with this finding. Plan to Monitor ? Kris Crocker, Director of Business Services, will assure appropriate internal controls and procedures are updated and in place to ensure compliance for future federal awards expenditures.

View Audit 23666 Questioned Costs: $1

Finding 21487 (2022-002)

Significant Deficiency 2022

Rfe/rl, Inc.

DC

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

Views of Responsible Officials: Management recognizes the imperative of having strict controls over accounting for salary and related expenses and acknowledges that significant improvements have to occur. By the end of FY 2023, Management intends to have identified the root causes of these anomalies...

Views of Responsible Officials: Management recognizes the imperative of having strict controls over accounting for salary and related expenses and acknowledges that significant improvements have to occur. By the end of FY 2023, Management intends to have identified the root causes of these anomalies, including bringing in outside experts to examine systems, workflows, personnel capabilities, policies and practices, and training protocols. Based on that analysis, Management expects to implement stronger controls and practices in FY 2024.

View Audit 19732

Finding 21486 (2022-001)

Significant Deficiency 2022

Rfe/rl, Inc.

DC

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

Views of Responsible Officials: RFE/RL?s Finance management team understands the importance of accurate and timely account reconciliations. Asset and liability account reconciliations are prioritized, prepared, and reviewed on a schedule in line with the level of activity in the account and in accor...

Views of Responsible Officials: RFE/RL?s Finance management team understands the importance of accurate and timely account reconciliations. Asset and liability account reconciliations are prioritized, prepared, and reviewed on a schedule in line with the level of activity in the account and in accordance with the best use of limited staff resources. Accounts with a large quantity of monthly transactions or significant dollar amounts are reconciled monthly; those with little activity may be reviewed quarterly or annually. An accounting close and reconciliation management tool that will create more accountability and insight into account analysis across locations is being implemented in FY23. Staff will be trained to ensure their reconciliation provides clear information to any outside finance professional as to the items that make up the balance in the account and amounts are to be easily traceable to support documentation that they can provide upon request. Auditors will have access via the software to all account reconciliations upon demand.

View Audit 19732

Finding 21483 (2022-001)

None 2022

St. John's Towers, Inc.

MD

Internal Control / Segregation of Duties

Auditee agrees with the finding. The finding for 2021 was corrected by signing the OMB Submission on 10/11/22. Additionally, the finding for 2022 will be corrected upon the receipt of the finalized audit.

View Audit 23673

Finding 21481 (2022-001)

Material Weakness 2022

M.s.a.d. No 70

ME

Special Tests & Provisions Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Catrina Kemp, Business Manager/Assistant Superintendent Corrective Action: The Regional School Unit No. 70 will take the following actions to address finding 2022-001. Management will review standa...

CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Catrina Kemp, Business Manager/Assistant Superintendent Corrective Action: The Regional School Unit No. 70 will take the following actions to address finding 2022-001. Management will review standards and requirements annually to ensure that all of our contracts are in compliance with federal guidelines. Management will also develop a guide/checklist to follow to ensure that all criteria and requirements are met for future federal grants. Anticipated Completion Date: April 1, 2023

View Audit 23403

Finding 21448 (2022-001)

Significant Deficiency 2022

Multicultural Learning Center

CA

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.514

Views of responsible officials and Corrective Action Plan: The School will implement an additional internal control to review the reimbursement meal claim to underlying support prior to submission, with evidence of review.

View Audit 26320

Finding 21444 (2022-003)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response ...

U.S. Department of Education 2022-003: Student Financial Aid Cluster ? Student Eligibility and Awarding ? Assistance Listing Number: Various Recommendation: We recommend that the College implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: This student was awarded an incorrect amount because a subsequent ISIR transaction was received but the Pell was not recalculated on the basis of the new information. After this discovery, we have taken the following actions in response: ? We examined our ISIR import process to make sure that our means of communicating locked transactions was functioning correctly. We found that our system for monitoring new transactions was deficient; if a set of conditions were aligned, a new transaction could slip by our notice. Implemented by August 2022. ? We added another layer of review wherein the output of both the messages we receive from our third-party verification partner and our internal reports associated with importing ISIRS are examined on a regular basis. New transactions on students with a current locked transaction are reported to staff members for further review. Implemented by August 2022. ? We wrote an ad hoc report that allows us to identify subsequent ISIR transactions and will run it regularly to reduce the likelihood of this issue occurring again. Implemented by August 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21442 (2022-004)

Significant Deficiency 2022

Solano Community College District

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Tit...

U.S. Department of Education 2022-004: Student Financial Assistance Cluster ? 240 Days Outstanding Check ? Assistance Listing Number: Various Recommendation: We recommend the College to update its procedures and procedures for processing and monitoring refund checks to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the 2021-22 aid year, the financial aid and fiscal services departments have been working hard together to clean up and streamline the process by which we handle stale-dated ?financial aid checks? (Title-IV funds processed through BankMobile) as well as ?student refund checks? (non-Title IV funds processed through our district office). In our review, we found that three students had Title IV aid incorrectly processed as ?student refund checks? whose initial disbursement date was more than 240 days before the date of discovery. As a result, we reported those checks to the auditors when asked for outstanding Title IV checks. We have taken the following actions in response to this item: ? We have developed a ?Time Out / Reversal? workgroup that includes members of both the financial aid and fiscal services department to ensure that reissuance of checks does not occur automatically (pre-existing, but this workgroup allows us to address this issue). ? We have trained the workgroup members specifically on the importance of the 240 day limit. Implemented by September 2022. ? We continue to improve the communication between the financial aid and fiscal services. department. We currently hold meetings every two weeks to bring up any common issues and solve problems related to the administration. Implemented by September 2022. Name(s) of the contact person(s) responsible for corrective action: Alysa Borelli, Dean of Enrollment and Student Services. Planned completion date for corrective action plan: The corrective action plan was implemented by August of 2022.

View Audit 62600 Questioned Costs: $1

Finding 21439 (2022-002)

Significant Deficiency 2022

Town of East Hartford, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and com...

2022-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery ? Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the State of Connecticut Office of Policy and Management. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The audit discovered that inaccurate reporting to the U.S. Department of the Treasury occurred in the financial report for the period September 30, 2021, December 30, 2021 and the reporting periods thereafter. The Grants Manager has been notified of this breakdown in internal control and the inaccuracy of the reports to the U.S. Department of the Treasury due to the timing of running the Munis report of expenditures. Going forward, the Grants Manager will ensure the Munis actuals reflect all transactions for the period and will ensure that all payrolls, fringe benefits and account payable runs have occurred prior to drafting the financial report for review and signature by Finance. Finance will independently run the Munis report of actual expenditures to confirm and validate the draft report to the U.S. Department of the Treasury and will serve as the final approver and signatory prior to submission. Name of the contact persons responsible for corrective action: Melissa McCaw, Director of Finance, and Kim Cummings, Assistant Director of Finance. Planned completion date for corrective action plan: February 1, 2023

View Audit 23345

Finding 21433 (2022-003)

Significant Deficiency 2022

Wildberry Manor Project of Community Housing, Inc.

IA

Reporting Internal Control / Segregation of Duties

Significant Deficiency: See Finding 2022-003 Recommendation: We recommend that management establish internal procedures to identify potential material misstatements and make adjustments if needed prior to providing the independent auditor with the trial balance for the period being audited. Actio...

Significant Deficiency: See Finding 2022-003 Recommendation: We recommend that management establish internal procedures to identify potential material misstatements and make adjustments if needed prior to providing the independent auditor with the trial balance for the period being audited. Action Taken: Prior to closing out the year-end books, the accounts will be looked at and any needed adjustments will be made.

View Audit 19705

Corrective Action Plans

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