Corrective Action Plans

Finding 50659 (2022-004)

Material Weakness 2022

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding Control Number: 2022-04 WAGES RATE REQUIREMENTS (DAVIS BACON ACT) Response by Department of Finance and Budget? Finding Control Number 2022-04: We concur with the finding. Starting with all contracts made after the date of this corrective action plan, the Municipality will include in the...

Finding Control Number: 2022-04 WAGES RATE REQUIREMENTS (DAVIS BACON ACT) Response by Department of Finance and Budget? Finding Control Number 2022-04: We concur with the finding. Starting with all contracts made after the date of this corrective action plan, the Municipality will include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor complies with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This will include a requirement for the contractor or subcontractor to submit to the Municipality weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls in conformity with 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326. Anticipated completion date: Ongoing process expected to be completed by June 30, 2023. Contact person: Ms. Sandra E. Rivera Santos, Municipal Secretary Telephone: (787) 735-8181 Email: srivera@aibonitopr.net

View Audit 52946

Finding 50637 (2022-002)

Significant Deficiency 2022

Kipp Philadelphia Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP Philadelphia Charter School 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 a...

U.S. Department of Education KIPP Philadelphia Charter School 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?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425C Governor?s Emergency Education Relief (GEER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 51556

Finding 50635 (2022-002)

Significant Deficiency 2022

Kipp Dubois Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP Dubois Charter School 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 num...

U.S. Department of Education KIPP Dubois Charter School 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?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund 84.425C Governor?s Emergency Education Relief (GEER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 51555

Finding 50634 (2022-002)

Significant Deficiency 2022

Kipp West Philadelphia Charter School

PA

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

U.S. Department of Education KIPP West Philadelphia Charter School 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 findi...

U.S. Department of Education KIPP West Philadelphia Charter School 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?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Education Stabilization Fund: 84.425D Elementary and Secondary School Emergency Relief (ESSER) Fund Recommendation: To ensure timeliness and accountability with the required reporting to the Pennsylvania Department of Education, we recommend management review and update procedures to establish consistent preparation, review, and submission of all program reports by the required deadline. Such controls would ensure timely and accurate/e reporting being produced and optimum cash flow management. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The team began expanding to close the capacity gaps. A public grants manager was added in April 2022. Additionally, the team began recruiting for a Controller. This role will be onboarding in spring 2023. In addition to the new roles, the Controller will be tasked with reviewing policies and procedures and identifying opportunities to improve efficiencies. Name of the contact person responsible for corrective action: Natalie Wiltshire, Chief Operating Officer ? Phone: 215-294-8596 Email: nwiltshire@kippphiladelphia.org Planned completion date for corrective action plan: 09/30/2023 If the U.S. Department of Education has questions regarding this plan, please contact Natalie Wiltshire at 215-294-8596.

View Audit 51552

Finding 50630 (2022-002)

Material Weakness 2022

Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust

CA

Student Financial Aid Material Weakness Reporting

2022-002 - Material Weakness Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): As noted in the findings under ?Cause?, not going back into the EdExpress sy...

2022-002 - Material Weakness Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): As noted in the findings under ?Cause?, not going back into the EdExpress system to update the disbursement dates in COD was a training error/oversight that has been corrected. Jenzabar Financial Aid, NTMA Training Center?s new SMS, enacts group processing and direct data imports from the DoE, manages funds to and from the COD system. Flexibility to award using federal and institutional methodologies, automates COA calculations etc.. Jenzabar is a Financial Aid System built by financial aid people. It was set up in manner that is meant to be more compliant and more robust streamline process. It has automated the entire financial aid process.

View Audit 51547

Finding 50629 (2022-005)

None 2022

Los Angeles Chapter National Tooling & MacHining Association Training Centers Trust

CA

Student Financial Aid Matching / Level of Effort / Earmarking

2022-005 - Audit Finding Title: Right to Cancel Notices Not Provided Within Designated Time Frame - NTMA does not agree with this finding. We have been and will continue to mail the EFT notices to parents directly, keeping a copy in the student file. However, what we will do is update the cover lett...

2022-005 - Audit Finding Title: Right to Cancel Notices Not Provided Within Designated Time Frame - NTMA does not agree with this finding. We have been and will continue to mail the EFT notices to parents directly, keeping a copy in the student file. However, what we will do is update the cover letter to include the notice of right to cancel on that form as well although it is clearly outlined on the 2nd page that has all the disbursement, included the Plus Disbursements listed with the right to cancel verbiage immediately thereafter. Statement of Condition as stated by Auditors: In four (4) of four (4) files tested with Parent Plus Loans, the Institution addressed and sent the notification of disbursement and the borrower?s right to cancel to the students, instead of notifying parents directly. Facts as NTMA Sees Them: The notices are 2 pages and ARE addressed and sent to the PARENT; the back-up documentation which was provided to the auditing team. The 2nd page, not a letter, but a notice does have the student?s name, but it also outlines all disbursements right to cancel time frame included the parent disbursement. The title of this finding suggests that NTMA did not send it on time or to the parent. Neither is true and again, supporting documents have been provided to support this fact.

View Audit 51547

Finding 50610 (2022-004)

Material Weakness 2022

Ecorse Public Schools

MI

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

The contractor, Johnson Control provided information that they are a unionized operation and the use the union wages scale that exceeds prevailing wages. We will in the future ensure that any contractor that we used over $2,000.00 will have a formal contract that includes the David-Bacon Act.

View Audit 45534 Questioned Costs: $1

Finding 50604 (2022-001)

Significant Deficiency 2022

Negaunee Public Schools

MI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

2022-001 NON-COMPLIANCE WITH WAGE RATE REQUIREMENTS Corrective Action Plan: In October 2020 the School District closed on and received funding for the 2020 Building and Site Bond project. The purpose of this bond issuance was for the renovation and updating of numerous schools throughout the distric...

2022-001 NON-COMPLIANCE WITH WAGE RATE REQUIREMENTS Corrective Action Plan: In October 2020 the School District closed on and received funding for the 2020 Building and Site Bond project. The purpose of this bond issuance was for the renovation and updating of numerous schools throughout the district. Due to the COVID-19 pandemic, the price of materials increased dramatically and the on-going shutdowns in the business sector led to supply-chain issues. These issues resulted in an overall cost increase to the bond project. In response to the COVID-19 pandemic, the federal government released billions of dollars in federal funding to mitigate the negative impacts on the national economy and to reduce the spread of the virus. One of the federal programs initiated in response to the pandemic was the American Rescue Plan Act (ARP Act), which was enacted March 11, 2021. The ARP Act is the sole source for the Elementary and Secondary School Emergency Relief III (ESSER III) funding passed through to the District from the Michigan Department of Education. A window replacement project at the Middle School qualified as an allowable expenditure under ESSER III funding. Replacing non-functioning windows allowed for greater air flow within the classrooms, reducing the risk of spreading the COVID-19 virus. The decision to utilize ESSER III funding for a portion of the Middle School window replacement project was made after the contract was executed and as such the construction contract did not include the required prevailing wage language as required under the grant. The School District used a union contractor that did pay at and above the required wage rates; however, certified payrolls were not required to be provided and the subcontractor agreements were not required to have prevailing wage language while using bond funds. It is impossible for the School District to retroactively apply those requirements. Responsible Parties: ? Superintendent, Dan Skewis ? Business Manager, Geoff Lasich Anticipated Completion Date: Not applicable.

View Audit 44977

Finding 50595 (2022-002)

Significant Deficiency 2022

District Alliance for Safe Housing

DC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

DISTRICT ALLIANCE FOR SAFE HOUSING, INC. AND SUBSIDIARY MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The findings from the September 30, 2022 schedule of findings and questioned costs are discu...

DISTRICT ALLIANCE FOR SAFE HOUSING, INC. AND SUBSIDIARY MANAGEMENT CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 TO: MARCUM LLP 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT FINDINGS Finding 2022-001: Donor Restricted Net Assets ? Time Restrictions Condition and Context: Several grants and contributions had time restrictions incorrectly applied as the donor made the funds available to DASH in the current year, including the payment of those funds. Although the impact was not material, it resulted in net assets with donor restrictions being overstated in the financial statements. Recommendation: The auditors recommended additional training be delivered to enhance understanding of time restrictions under GAAP. The auditors also recommended that, as part of monthly and year-end closing procedures, analysis and reconciliations of donor-restricted net asset activity continue to be performed and all needed adjustments be posted prior to closing. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the auditors? recommendation. The Organization will update its policies and procedures to reflect the auditors? advice about what constitutes a donor time restriction under generally accepted accounting principles (GAAP). Analysis and reconciliations of donor-restricted net asset activity will continue to be performed as part of monthly and year-end closing procedures, with adjustments posted prior to closing. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2022-002: Reporting ? Compliance Finding and Significant Deficiency in Internal Control Over Compliance Condition and Context: The auditors identified that certain financial and performance reports were submitted late and documentation of review and approval of performance reports by someone other than the report preparer was not available. Recommendation: The auditors recommended that management review policies and procedures over reporting to ensure a review and approval process that allows for timely submission and documented approval of performance reports. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the auditors? recommendations. The Organization has hired a qualified finance team who have implemented a revised monthly closing routine to ensure timely submission of financial reports. The Data, Impact, Systems & Coaching (DISC) team responsible for performance reporting was expanded in FY22 to include an additional FTE to support data and reporting. Revised end-to-end processes for performance reports are being documented and implemented, including the necessary documented reviews and approvals to ensure compliance with funder and organizational requirements.

View Audit 43770

Finding 50572 (2022-004)

Material Weakness 2022

Georgia Association of Conservation Districts, Inc.

GA

Matching / Level of Effort / Earmarking

2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019. Federal expenditure for each of those years exceeded $750,000. Name of contact perso...

2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019. Federal expenditure for each of those years exceeded $750,000. Name of contact person: Katie Sponberger, Executive Director Corrective Action: The Board of Directors and Management have met and voted to have the fiscal years that are not in compliance audited in accordance with 2 CFR 200, Subpart F. Proposed completion date: The Association has engaged a CPA firm to conduct the required single audits for the fiscal years not in compliance. The December 31, 2018 required single audit was completed on September 25, 2023. The anticipated completion date for the December 31, 2019 audit is December 31, 2023.

View Audit 52766

Finding 50556 (2022-004)

Material Weakness 2022

Vigo County School Corporation

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval proces...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will institute a system that provides for the oversight, review and approval process of required applications and reports to comply with the Special Tests and Provisions ? Participation of Private School Children and Reporting compliance requirements. Description of Corrective Action Plan: The Director of Elementary Education will work with the Curriculum Team to develop an application process that provides for data submission by one individual and a review of the Title I application by another individual. The Director will also work to implement a report review process that includes multiple personnel involved in the preparation and review of reports to ensure their accuracy. Anticipated Completion Date: Immediately

View Audit 53341

Finding 50550 (2022-003)

Material Weakness 2022

Chelsea Jewish Nursing Home, Inc.

MA

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover...

2022 ?003 ? Name of contact person: Jennifer Santerre, Chief Financial Officer Corrective Action: The Organization operates under a common paymaster agreement with Chelsea Jewish Lifecare, Inc. (CJL), the sole corporate member of the Organization. As such, the Organization transfers funding to cover its share of payroll and related costs on a weekly basis to CJL. Approximately $192,000 of the advance noted was to cover payroll and related costs for the pay period ending December 31, 2022 which was paid the first week in January 2023. The remaining balance resulted from the weekly transfer amount not being adjusted following a number of terminations at the beginning of November 2022. Amounts transferred in excess were fully utilized to cover payroll and related costs in January 2023. Management has reviewed and revised procedures to ensure excess funds are not transferred in the future. Proposed Completion Date: January 31, 2023

View Audit 53056

Finding 50525 (2022-003)

Significant Deficiency 2022

YWCA Madison, Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.313

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, wha...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-003 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures over procurement to clearly document who is responsible for reviewing, what is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. Action Taken: We concur with the recommendation and have developed the following plan. Consistent with the above findings and in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will update our procurement policy to list who is responsible for reviewing quotes, what information is to be reviewed, and how and where to document the review of procurement methods, rationale, and decisions. YWCA Madison, Inc. will also create a procurement checklist to document the item or service being purchased, the dollar threshold, basic information about quotes requested and obtained, the vendor selected and the rationale and approval. We will update the monitoring checklist to include a review of any procurement checklists for the month. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50524 (2022-002)

Significant Deficiency 2022

YWCA Madison, Inc.

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.403

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of pe...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT SIGNIFICANT DEFICIENCY 2022-002 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval for period of performance. Action Taken: We concur with the recommendation and have developed the following plan. YWCA Madison, Inc., in compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, will develop written policies and procedures on what, when, and who is responsible for review and approval for period of performance for YWC Madison funding. Additionally, YWCA Madison, Inc. will create a grant tracking checklist with key details for the funding including the performance period, total funding amount, allowable costs, the program or department funding is to be used for, etc. The checklist will also include an approval section for YWCA Madison finance team members to complete indicating their review of costs charged to the funding source at the beginning and the end of the performance period. The monitoring checklist will be updated to add a review of any new grant tracking checklists for the month as part of its internal controls checklist. The monitoring checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50523 (2022-001)

Material Weakness 2022

YWCA Madison, Inc.

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate document...

FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: YWCA should establish written policies and procedures to provide for timely and appropriate review and approval and adequate documentation of overhead allocations and time and effort reporting. Action Taken: We concur with the recommendation and have developed the following plan. In compliance with guidance set forth in the Uniform Guidance 2 CFR section 200.303, YWCA Madison, Inc. will document written policies and procedures to ensure timely and appropriate review and approval of overhead allocations and time and effort reporting. These policies and procedures will also describe the documentation to be used as support for the overhead allocations and time and effort reporting i.e., signed staff timesheets, program or department headcount, and facility floor plans. Additionally, on a quarterly basis, YWCA Madison, Inc. will document, review, and update, if necessary, the basis used for allocating overhead costs and time and effort reporting. A review of this process will be added to the monitoring checklist as part of the internal controls checklist. This checklist will be reviewed monthly by the CEO and the review will be documented.

View Audit 48383

Finding 50503 (2022-003)

Material Weakness 2022

Vigo County School Corporation

IN

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334

FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will implement effective processes to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate data is solicited and maintained for audit purposes. Description of Corrective Action Plan: The School Corporation will work to develop a more defined process that ensures compliance with procedures that were established, but have not always followed, to ensure that the Special Tests and Provisions ? Annual Report Card, High School Graduation Rate compliance requirement is met. Specific employees will be placed in charge of obtaining documentation from students leaving the district and others will be asked to review and approve the documentation. If documentation is not successfully garnered from parents, schools will maintain records indicating the school?s efforts to solicit the correct documentation from parents. Anticipated Completion Date: Immediately.

View Audit 53341

Finding 50502 (2022-002)

Material Weakness 2022

Vigo County School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334 § 200.77 § 200.78

FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly re...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Teresa Stuckey, Director of Elementary Education and Title I Contact Phone Number: 812-462-4228 Views of Responsible Official: The School Corporation will work with non-public schools to make sure that their enrollment is properly reported. Description of Corrective Action Plan: School Corporation personnel will work with non-public school representatives to secure accurate enrollment information and maintain the proper documentation for audit purposes. Additionally, enrollment data entered on the Title I application portal will be reviewed prior to submission to ensure that data entered agrees with supporting documentation. Anticipated Completion Date: During submission of the 23-24 Title I application.

View Audit 53341

Finding 50428 (2022-002)

Significant Deficiency 2022

American Physical Society

MD

Matching / Level of Effort / Earmarking § 200.303 § 200.403

Policies, procedures and controls have been reviewed and revised to ensure all direct costs and indirect cost allocations are reviewed as part of the month end close process. The ERP system generated allocations, based on the negotiated indirect cost rate, will be reviewed monthly by the grant acco...

Policies, procedures and controls have been reviewed and revised to ensure all direct costs and indirect cost allocations are reviewed as part of the month end close process. The ERP system generated allocations, based on the negotiated indirect cost rate, will be reviewed monthly by the grant accountant and the lead accountant. This error occurred due to a staffing transition. A month end checklist will be created to ensure that all steps of the process are documented, irrespective of the responsible staff. This error did not result in any in appropriate reimbursement as it was corrected by management prior to seeking reimbursement for Q4 2022. APS implemented the corrective action plan on June 5th, 2023. Management's contact responsible for the implementation of the Corrective Action Plan: Name: Jane Hopkins Gould Position: Chief Financial & Operating Officer Telephone number: 301-209-3276

View Audit 43533

Finding 50418 (2022-001)

Material Weakness 2022

Soldier Hollow Charter School

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Correc...

Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 43486

Finding 50370 (2022-001)

Material Weakness 2022

Associated Beth Rivka School for Girls and Affiliates

NY

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

May 31, 2023 Finding 2022-001: Cash Management ? Disbursement U.S. Department of Education ? Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through e...

May 31, 2023 Finding 2022-001: Cash Management ? Disbursement U.S. Department of Education ? Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Condition: Management implemented a financial management system that meets the specified standards for fund control and accountability, but the system failed to ensure disbursement of funds within the required timeframe. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Cause: Management did not accurately identify the required timeframe of disbursement for funds received under the Institutional Portion subprogram. A mitigating factor is the uniqueness of the Institutional Portion subprogram. Effect: Institutional Portion funds used to defray expenses associated with coronavirus was not disbursed within the required 3 calendar days of the drawdown from ED?s G5 grants system. Planned Corrective Action Management concurs with the finding. Since the program is not applicable to the organization after the issuance date of the financial statements, no corrective action is necessary. Responsible person: Sholom Goldstein, Executive Director Completed date: May 31, 2023

View Audit 43423

Finding 50363 (2022-002)

Significant Deficiency 2022

Bryan City School District

OH

Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking § 200.430

Management will review time and effort documentation requirements with applicable employees.

View Audit 42532 Questioned Costs: $1

Finding 50344 (2022-004)

Material Weakness 2022

Central Maine Healthcare Corporation and Subsidiaries

ME

Reporting Subrecipient Monitoring Material Weakness § 200.502 § 200.510

Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional pol...

Finding Number: 2022-004 Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: Additional training for those individuals responsible for grant accounting has and will continue to be conducted, in addition to creating additional policies and procedures in FY23. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: June 2023 Management Response: Management concurs with the finding and additional training for those individuals responsible for grant accounting has and will continue to be conducted as well as incorporating additional levels of review to ensure the SEFA is completed accurately and timely.

View Audit 53652

Finding 50343 (2022-003)

Material Weakness 2022

Central Maine Healthcare Corporation and Subsidiaries

ME

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact per...

Finding Number: 2022-003 Condition: The Corporation did not follow the reporting requirements outlined in the HHS June 11, 2021, post-payment notice. Planned Corrective Action: Calculations related to lost revenue have been corrected in the March 2023 submissions and have been resolved. Contact person responsible for corrective action: Kristen St. Peter Anticipated Completion Date: March 31, 2023 Management Response: A misinterpretation of the guidance has been corrected and the submissions in FY23 are now in compliance with the reporting requirements.

View Audit 53652

Finding 50323 (2022-005)

Significant Deficiency 2022

Sports Leadership and Management Academy of Nevada

NV

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding Number: 2022-005 ? Approval Of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should have approval in writing. The findings were at a time when Academica NV was shorthanded, and since all open positions have been filled. Grant managers send a request ...

Finding Number: 2022-005 ? Approval Of Expense Reimbursement Submittals Corrective Action Plan: All expense reimbursements should have approval in writing. The findings were at a time when Academica NV was shorthanded, and since all open positions have been filled. Grant managers send a request for approval of a reimbursement request to schools, once ready. Approvals are now received in writing, via email, prior to any reimbursements being submitted. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 53741

Finding 50319 (2022-004)

Significant Deficiency 2022

Sports Leadership and Management Academy of Nevada

NV

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management co...

Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing to realign staff responsibilities to reduce individual workloads and provide additional oversight and review. On a monthly basis, reconciliations will be performed on grant submissions and expenditures, and reviewed by the Controller, Director of Accounting, or CFO. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 53741

Corrective Action Plans

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