Corrective Action Plans

Finding 39076 (2022-004)

Significant Deficiency 2022

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Deba...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Debarment compliance requirements were not met because a system of internal controls had not been established by Cooperative School Services. The North Newton School Corporation is a participating member school corporation of Cooperative School Services, a special education cooperative. Cooperative School Services has developed internal controls to ensure the Procurement and Suspension and Debarment compliance requirements are met. North Newton School Corporation will implement internal controls to ensure that Cooperative School Services is complying with Procurement and Suspension and Debarment compliance requirements. Anticipated Completion Date: The corrective action plan will be implemented on March 16, 2023.

View Audit 46473

Finding 39067 (2022-001)

Significant Deficiency 2022

Indiana Humanities Council, Inc.

IN

Subrecipient Monitoring Reporting Significant Deficiency

Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Ca...

Corrective Action Plan February 13, 2023 National Endowment for the Humanities Indiana Humanities Council respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent public accounting firm: Blue & Co. 12800 N Meridian St, Ste 400 Carmel IN 46032 Audit period: 11/1/2021-10/31/2022 FEDERAL AWARD FINDINDS AND QUESTIONED COSTS 2022-001 ? Matching Requirements Condition: IH grant management system contained errors that led to the misaccumulation of matching dollars reported to the NEH. Recommendation: We recommend that controls surrounding the accumulation of grant information within the grant management system be established to provide accurate accumulation of matching dollars including monitoring of this information and follow up with grantees as necessary. Action Taken: We concur with the audit finding. Since this finding was first discussed in December 2022, we have taken the steps to resubmit the SF-425 for the impacted grant utilizing information from the properly reported and closed subawards. Subawards that have not yet provided a close-out report were excluded from this revised SF-425. Interim SF-425 reporting for January 31, 2023 included the match only from subawards that had been closed during the grant period - open awards were excluded. We are in the process of implementing a new grant database, which includes automated communication tools with grant recipients. One of the challenges that the grants management team has is consistently and timely communicating deadlines and expectations. By sending automated reminders ? triggered by specific events such as the end of a grant year, planned completion date of the project, etc., we can hopefully obtain more timely information from grant recipients. As well, the system will be able to trigger reports to staff of grantees who are delinquent in their reporting such that follow up can occur. If the National Endowment for the Humanities has questions regarding this plan, please call Keira Amstutz, IH President and CEO at 317-616-9379. Sincerely, Keira Amstutz President and CEO kamstutz@indianahumanities.org 317-616-9379

View Audit 46472

Finding 39057 (2022-001)

Significant Deficiency 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: S...

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following correction action: The treasurer will ensure that a second individual reviews and signs all future data reports prior to their submission. Responsible party and timeline for completion: Terri Roesler, Treasurer, will oversee the correction action plan. Correction action started immediately after it was brought to our attention during the audit process.

View Audit 44938

Finding 39052 (2022-004)

Significant Deficiency 2022

Converge, Inc.

MS

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

Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? D...

Management agrees with the finding. The Organization has hired a new Director of Finance and has implemented an ACH approval process with segregated duties as follows: ? External Bookkeeper initiates (and is not able to approve or process). ? Executive Director reviews, approves, and processes. ? Director of Finance records.

View Audit 36881

Finding 39051 (2022-003)

Significant Deficiency 2022

Converge, Inc.

MS

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Management agrees with the finding. The Organization has hired knowledgeable staff and has implemented a process to record a receivable in the corresponding period of expenditures submitted to the federal PMS portal.

View Audit 36881

Finding 39050 (2022-002)

Material Weakness 2022

Converge, Inc.

MS

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees with the finding. The Organization has implemented a new reporting and approval process for submissions through the Payment Management System: ? A Detailed Statement of Activity is generated by the Director of Finance as soon as it is determined all revenues and expenditures have b...

Management agrees with the finding. The Organization has implemented a new reporting and approval process for submissions through the Payment Management System: ? A Detailed Statement of Activity is generated by the Director of Finance as soon as it is determined all revenues and expenditures have been recorded for the month. ? Report is reviewed and approved by Co-Executive Director. ? Director of Finance submits the reports in PMS and requests reimbursement. The Organization has hired a new Director of Finance with extensive experience in non-profit accounting.

View Audit 36881 Questioned Costs: $1

Finding 38925 (2022-002)

Significant Deficiency 2022

Lima Memorial Health System

OH

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the pe...

Finding Number: 2022-002 Condition: The Health System's reporting submission for Lima Memorial Professional Corporation did not follow the HHS guidelines related to the reporting of lost revenue for the period 4 reporting period Planned Corrective Action: The CFO will review all portal submissions to ensure the underlying lost revenue calculation and data input into the portal are for the correct entity. In addition, the CFO's review will verify the portal submission data entry agrees to the underlying quarterly lost revenue calculation. Contact person responsible for corrective action: Matt Brown, Director of Accounting Anticipated Completion Date: 09/30/2023

View Audit 46537

Finding 38912 (2022-002)

Significant Deficiency 2022

Brown County, Wisconsin

WI

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

The County will develop a suspension and debarment procedure that includes the verification of vendors and retaining support for it.

View Audit 37522

Finding 38905 (2022-002)

Material Weakness 2022

Collaborative Solutions for Communities

DC

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.308 § 200.430

CSC?s management concurs with the finding. See Section IV- Current Year Corrective Action Plan.2022-002 Allowable Costs/ Cost Principles Name of Contact Person: Brenda Chandler and Johnny Mammen Corrective Actions: CSC has implemented a policy as of July 10, 2023, that ensures that personnel ar...

CSC?s management concurs with the finding. See Section IV- Current Year Corrective Action Plan.2022-002 Allowable Costs/ Cost Principles Name of Contact Person: Brenda Chandler and Johnny Mammen Corrective Actions: CSC has implemented a policy as of July 10, 2023, that ensures that personnel are hired after the positive background compliances confirmations are obtained along with the modification of internal controls to ensure CSC?s compliance with Federal statutes, regulations, and the terms and conditions of the federal award as stated in the grant requirements. The Human Resources Director will be responsible for implementing and monitoring this policy. Due to the new personnel in finance effective July 17, 2023, CSC will be able to ensure that all grants? receipts are supported by appropriate documentation for expenses incurred. The Senior Accountant will be supervised by the Director of Finance who will be responsible for the implementation of the corrective action. Proposed Completion Date: July 10, 2023 and July 17, 2023 Telephone Number: 202-517-6737

View Audit 38139 Questioned Costs: $1

Finding 38901 (2022-101)

Material Weakness 2022

Arizona Agribusiness & Equine Center, Inc.

AZ

Matching / Level of Effort / Earmarking § 200.326

REFERENCE: 2022-101 CFDA NUMBER 84.425d ? COVID 19 ? EDUCATION STABILIZATION FUND U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER: S425D210038 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact perso...

REFERENCE: 2022-101 CFDA NUMBER 84.425d ? COVID 19 ? EDUCATION STABILIZATION FUND U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER: S425D210038 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Donella Jurado 2. Corrective action planned: Ensure weekly payroll reports are received weekly and reviewed in comparison with Davis-Bacon prevailing wage rate requirements. 3. Anticipated completion date: This has already been done for current fiscal year (FY22 06/30/2022) and FY2023 (07/01/2022).

View Audit 34545

Finding 38899 (2022-001)

Material Weakness 2022

Norwood Life Society

IL

Questioned Costs HUD Housing Programs Material Weakness

U.S. Department of Housing and Urban Development (?HUD?) Norwood Life Society respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 to December 31, 2022 The findings from the schedule of findings and questioned costs are discuss...

U.S. Department of Housing and Urban Development (?HUD?) Norwood Life Society respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 to December 31, 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 Department of Housing and Urban Development 2022-001 Mortgage Insurance_Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities ? Assistance Listing No. 14.129 Recommendation: We recommend that the Project work with their Regional HUD representative to discuss the unauthorized loan to result in either approval or a plan for resolution. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Rick Steffens, the CFO, will oversee this plan, and the plan has been implemented and fully resolved. The unauthorized loan was due to an increasing intercompany balance due from an affiliated nursing home (?Bethesda?) who was losing money and unable to reimburse Norwood Crossing for shared bills for items including benefits and insurance. Due to the size of the losses, we realized this issue was unable to be resolved without disposing of Bethesda and began working on selling Bethesda in the second quarter of 2022. Bethesda was supposed to close on the sale on November 30, 2022, which would have solved the intercompany issue during the 2022 audit year, which was our plan. However, the sale was continuously delayed due to numerous serious issues pushing the actual sale date all the way back to July 1, 2023. The audit finding for the unauthorized intercompany loan was for $1,724,731.69. However, the intercompany balance continued to grow in 2023 and had an additional $574,583.86 of expenses that built up in 2023 before the sale occurred. This made a grand total of $2,299,315.55 that needed to be repaid from Bethesda to Norwood Crossing for the unauthorized intercompany loans through the sale date. Bethesda worked to repay the intercompany loans the best it could during 2023 before the sale occurred, and completely paid down the remaining balance on the unauthorized intercompany loans shortly after the sale of Bethesda occurred. The following payments were made from Bethesda to Norwood Crossing: Payment Dates Payment Amounts 5/8/2023 $675,000.00 5/23/2023 $350,000.00 7/17/2023 $1,274,315.55 Total $2,299,315.55 These repayments above fully resolved the unauthorized intercompany loans that were 1) in the 2022 Audit as a finding, and 2) increases that occurred in 2023 after the 2022 year end. Furthermore, Bethesda has officially been sold as of July 1, 2023 and is no longer causing this issue to continue to occur going forward. Name(s) of the contact person(s) responsible for corrective action: Rick Steffens Planned completion date for corrective action plan: July 17, 2023 If the Oversight Agency for Audit has questions regarding this plan, please call Rick Steffens at 773-577-5334.

View Audit 36683 Questioned Costs: $1

Finding 38870 (2022-005)

Significant Deficiency 2022

Alabama Rural Water Association, Inc.

AL

Eligibility Matching / Level of Effort / Earmarking

Plan - The Association has brought the eligibility concerns to the attention of the NRWA. ARWA will work with NRWA and USDA to update a list of eligible systems. Staff will be required to check for population size and/or USDA qualification status prior to claiming a contact. If a system is eligible ...

Plan - The Association has brought the eligibility concerns to the attention of the NRWA. ARWA will work with NRWA and USDA to update a list of eligible systems. Staff will be required to check for population size and/or USDA qualification status prior to claiming a contact. If a system is eligible based on other qualifying information, documentation of that will be entered into the system on the day it is recorded. The Program Manager will review contacts claimed for eligibility each week and follow up on those in question with the staff member responsible for the contact, as well as provide a summary each month to the Executive Director. Individuals Responsible - Mike Baumgartner, Steve Berry, and Derek Pierce Completion Date - Plan has been implemented as of the date of audit submission.

View Audit 46572

Finding 38863 (2022-007)

Significant Deficiency 2022

Salem Community College

NJ

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

SCC/Student Services/Financial Aid will establish procedures to verify that Direct Loans are awarded and properly credited to student accounts by running reports for up to four weeks after awards are made to make sure no student has been overlooked. The two items flagged/identified for one student...

SCC/Student Services/Financial Aid will establish procedures to verify that Direct Loans are awarded and properly credited to student accounts by running reports for up to four weeks after awards are made to make sure no student has been overlooked. The two items flagged/identified for one student were not labeled correctly on the Billing Statement. However, they were properly credited to the student?s account.

View Audit 46564

Finding 38862 (2022-004)

Significant Deficiency 2022

Salem Community College

NJ

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

SCC/Student Services/Financial Aid will run daily reports to identify when loan disbursements come in to make sure they are reported to the U.S. Department of Education?s Common Origination and Disbursement?s (COD) Office within the 15-day time frame. This will reduce our 2% error rate.

View Audit 46564

Finding 38859 (2022-005)

Significant Deficiency 2022

Forum for Cultural Engagement, Inc.

NY

Cash Management Reporting Significant Deficiency § 200.303

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that ...

Finding 2022-005: Cash Management and Reporting (Significant Deficiency) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.303 requires auditees to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: FCE did not maintain documentary evidence of the review and approval of either its requests for cash drawdowns or its performance reports in accordance with the internal control requirements. Cause: FCE's management team works collaboratively to prepare the requests for cash draw downs and prepare the performance reports prior to submission. Per discussion with management, the review and approval is performed verbally during this process. As a result, FCE was not able to provide adequate support to document the review and approval of either its requests for cash drawdowns or its performance reports. Effect or Potential Effect: FCE was not able to provide evidence of the implementation of internal controls related to review and approval for cash draw downs and performance reports. Therefore, these submissions may have been inaccurately prepared. Recommendation: FCE should retain documentary evidence of its review and approval process, which should occur prior to submission of the requests for cash draw downs and performance reports. Action Taken: FCE acknowledges the importance of documentation to support review and approval of cash drawdowns and performance reports. FCE will develop and implement formal accounting policies and procedures to ensure that it completes and maintains the proper documentation with respect to requests for an advance or reimbursement (Form SF-270) and filing a progress report (SF-PPR).

View Audit 46561

Finding 38856 (2022-002)

Material Weakness 2022

Forum for Cultural Engagement, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.317 § 200.318 § 200.327

Finding 2022-002: Procurement Policy (Material Weakness) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.318 requires that the non-Federal entity must have and use documented procurement procedures, consistent with State, ...

Finding 2022-002: Procurement Policy (Material Weakness) Information on the Federal Program: U.S. Department of State ALN 19.040 Criteria or Specific Requirement: 2 CFR Section 200.318 requires that the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Condition: FCE does not have a formal written procurement policy that conforms to the requirements of the Uniform Guidance. As a result, no procurement files were maintained to document FCE's procurement actions. Cause: FCE has no accounting policies and procedures in place to provide guidance to management on the documentary evidence requirements in accordance with proper internal controls and the Uniform Guidance. Effect or Potential Effect: Without either a procurement policy or procurement documentation, there is a risk that FCE did not perform a proper evaluation of each potential vendor whose costs were charged to federal programs. Recommendation: FCE should develop accounting policies and procedures to provide guidance to management regarding the proper internal controls over both financial reporting and compliance with federal awards. Included in those policies and procedures should be a procurement policy that conforms to the requirements of the Uniform Guidance. Furthermore, FCE should maintain documentation in its files to provide evidence to support that it followed the procurement policy. Action Taken: FCE acknowledges the requirements of the Uniform Guidance and the non-compliance implication for Federal awards. FCE is in the process of developing and implementing a procurement policy to ensure proper competitive procedures are followed with respect to its procurements, specifically its vendors. FCE will ensure that proper documentation is maintained in its files in accordance with the policy to be implemented.

View Audit 46561

Finding 38850 (2022-002)

Material Weakness 2022

Town of Grabill

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Cynthia Barhydt Contact Phone Number: 260 627 5227 ext 1 Views of responsible Official: We concur with finding Description of Corrective Action Plan: I will check and sign off on any federal grant union wage payrolls before submitted...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Cynthia Barhydt Contact Phone Number: 260 627 5227 ext 1 Views of responsible Official: We concur with finding Description of Corrective Action Plan: I will check and sign off on any federal grant union wage payrolls before submitted for pay to federal grant department. Anticipated Completion Date: August 29, 2023

View Audit 37239

Finding 38832 (2022-001)

Significant Deficiency 2022

The Corporation of Haverford College

PA

Student Financial Aid Reporting Significant Deficiency

2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being report...

2022-001 National Student Loan Data Systems (NSLDS) Enrollment Reporting ? CFDA No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the College review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since the College records are correct, we believe this resulted from an incorrect data field extracted during the integration process. The Registrar's Office is working with IITS to update the code generating the extract, as appropriate, so that the Program enrollment status date is equal to the campus-level status date when appropriate. Name(s) of the contact person(s) responsible for corrective action: James Keane, Registrar Planned completion date for corrective action plan: Effective January 2023.

View Audit 37923

Finding 38830 (2022-001)

Significant Deficiency 2022

City of La Habra

CA

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

U.S. Department of Labor 2022-001 Earmarking for WIOA The Workforce Innovation and Opportunity (WIOA) Cluster - Assistance Listing No. 17.259 Recommendation: The City should implement procedures to ensure actual program expenditures stay in line with the earmarking requirements throughout the year. ...

U.S. Department of Labor 2022-001 Earmarking for WIOA The Workforce Innovation and Opportunity (WIOA) Cluster - Assistance Listing No. 17.259 Recommendation: The City should implement procedures to ensure actual program expenditures stay in line with the earmarking requirements throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: To ensure that the WIOA program spends 75% of the allocated WIOA funds on Out-of-School participants, staff will implement the following procedures: ? Staff will monitor the expenditures after each month of billing to the grant and will make adjustments as needed on a regular basis; and ? Staff will limit enrollment of In-school youth, in order to keep the expenditures to this program at 25%; until out-of-school youth participants and spending can maintain the target of 75% of spending. Name(s) of the contact person(s) responsible for corrective action: Diane Gomez, Employment & Training Manager; Kimberly Albarian, Community Services Manager Planned completion date for corrective action plan: June 30, 2023

View Audit 34731

Finding 38788 (2022-004)

Significant Deficiency 2022

Chilton County Board of Education

AL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act"), requires that any construction contract in excess of$2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. ...

Finding: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act"), requires that any construction contract in excess of$2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage .. rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance ( certified payrolls). During fiscal year 2022, the Board entered into two construction project contracts that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $266,813.05 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on these projects. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, construction project contracts were awarded during the fiscal year that did not include prevailing wage rate clauses nor did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. Recommendation: The Board should comply with Title 29, U. S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis--Bacon Act") when using COVID-19 Education Stabilization Funds (ESSER) to fund construction contracts in excess of $2,000. Response/Views: The board agrees with this finding. Contact Person(s): Cheri' Miley Wright, Interim CSFO/Freddy Smith, Maintenance Supervisor

View Audit 46229 Questioned Costs: $1

Finding 38786 (2022-002)

Material Weakness 2022

City of Terre Haute

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City recei...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Leslie Ellis Contact Phone Number: 812-244-2359 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: New procedures have been established to track and monitor all grants that the City receives. The Controller?s office will receive all grant documents (Funding Approval Agreements, Award Letters, etc.) from City Departments as grants are awarded. All grant documents will be reviewed to determine which grants are federal grants. When federal reimbursement requests or draws are made, the department will submit a copy to the Controller?s office. The Senior Financial Analyst in the Controller?s office tracks all grant receipts and disbursements. At the end of each year a grant worksheet will be sent to each department to complete with the year?s federal grant information. The Senior Financial Analyst will reconcile the worksheets to the Controller?s office records. Once reconciled, the Chief Deputy Controller will review the documents for approval. The Senior Financial Analyst will then enter the federal grant information into the Annual Financial Report in the State?s Gateway website. The Chief Deputy Controller will review and approve the information entered into Gateway. The Controller will perform a final review before the information is submitted and authorized in Gateway. Anticipated Completion Date: March 1, 2024

View Audit 46222

Finding 38783 (2022-001)

Significant Deficiency 2022

Stamford Health, Inc.

CT

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

Finding 2022 ? 001 Reporting Identification of the Federal Program: Grantor: Department of Health and Human Services Program Name: COVID-19 ? Provider Relief Fund Assistance Listing No.: 93.498 Views of Responsible Individuals: Management concurs with the audit finding above. The method utilized to...

Finding 2022 ? 001 Reporting Identification of the Federal Program: Grantor: Department of Health and Human Services Program Name: COVID-19 ? Provider Relief Fund Assistance Listing No.: 93.498 Views of Responsible Individuals: Management concurs with the audit finding above. The method utilized to calculate lost revenue is allowable, however a budget used in the lost revenue calculation was not approved by the date specified in the terms and conditions of Option II, so the incorrect method was selected in the PRF portal submission. Management will refine its existing controls and implement additional controls to ensure that the lost revenue reporting method selected within future PRF portal submissions is consistent with the methodology utilized to calculate lost revenue. These existing controls will be refined, and the new controls will be implemented, by fiscal year ending September 30, 2023. Name of responsible individual: Nicholas Jamieson, Corporate Controller

View Audit 44142

Finding 38750 (2022-001)

Significant Deficiency 2022

Northeast Indiana Works, Inc.

IN

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

Northeast Indiana Works (NEINW) will continue to the use the established file review process. NEINW will be conducting a system wide WIOA file review. This review will be done in stages and will be completed by the end of May 2023. NEINW will deliver training to all staff to reacquaint them with ...

Northeast Indiana Works (NEINW) will continue to the use the established file review process. NEINW will be conducting a system wide WIOA file review. This review will be done in stages and will be completed by the end of May 2023. NEINW will deliver training to all staff to reacquaint them with the virtual service delivery model, including, but not limited, to the application process. This training will be conducted during the weekly Thursday morning training session on January 5, 2023. A follow up session will be held on January 12, 2023 to address any questions and to train staff who may have been absent during the January 5th session. Person(s) Responsible: NEINW President and CEO, CFO, Director of WorkOne Services and Director of Quality Initiatives Timing for Implementation: Staff training will be conducted in January 2023. System wide file review will be completed by the end of May 2023.

View Audit 35465

Finding 38726 (2022-001)

None 2022

Central Louisiana Aids Support Services Inc.

LA

Matching / Level of Effort / Earmarking

Recommendation: Document level of effort for each employee. Response: Client has hired a consultant to help establish procedures to track level of effort. Level of effort is being documented as of January 1, 2023 Implementation Date: January 1, 2023 Contact: Ann Lowery, Executive Director (31...

Recommendation: Document level of effort for each employee. Response: Client has hired a consultant to help establish procedures to track level of effort. Level of effort is being documented as of January 1, 2023 Implementation Date: January 1, 2023 Contact: Ann Lowery, Executive Director (318) 442-1010

View Audit 47941

Finding 38725 (2022-001)

Significant Deficiency 2022

Horsham Water and Sewer Authority

PA

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

State Memorandum of Agreement Program for the Reimbursement of Technical Services ? ALN 21.113; U.S. Department of the Navy Cooperative Agreement #N40085-15-2-8711 Condition: Reports required by the federal program were not prepared and submitted timely and internal controls were not followed to en...

State Memorandum of Agreement Program for the Reimbursement of Technical Services ? ALN 21.113; U.S. Department of the Navy Cooperative Agreement #N40085-15-2-8711 Condition: Reports required by the federal program were not prepared and submitted timely and internal controls were not followed to ensure timely filing occurred. Planned Corrective Action: Tina M. O?Rourke, Business Manager, will ensure quarterly performance and financial reports are prepared and submitted 30 days following the end of each calendar quarter. Management?s Response: The Authority disagrees with this finding because periodic payment applications reflect the level of completion and outstanding for each budget line item. The Authority has implemented the recommendation for the year ending December 31, 2023. Individuals of the Authority management performing reporting will be aware of the requirements and follow established controls to ensure reports are prepared and submitted timely.

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