Corrective Action Plans

Finding 22391 (2022-002)

None 2022

KS

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

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: A master schedule has been created that includes the starting date, ending date, and break dates for each term. The break dates provided and used previously were not accurate and the master schedule provides the document all depar...

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: A master schedule has been created that includes the starting date, ending date, and break dates for each term. The break dates provided and used previously were not accurate and the master schedule provides the document all departments will use going forward. This will fix the issue involving the incorrect number of days used in the R2T4 calculations. Per the auditor?s recommendations, the institution has hired an experienced professional with over fifteen years of experience in Title IV processing to complete the R2T4 calculations. Person Responsible for Corrective Action Plan: Wes Brothers, Financial Aid Director Anticipated Date of Completion: Completed 3/9/2023

View Audit 21183 Questioned Costs: $1

Finding 22382 (2022-001)

Material Weakness 2022

Little Buns, Inc.

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan September 26, 2023 Little Buns, Inc. (the "Organization") respectfully submits the following corrective action plan ("CAP") for the year ended December 31, 2022. Independent Public Accounting Firm Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 4622...

Corrective Action Plan September 26, 2023 Little Buns, Inc. (the "Organization") respectfully submits the following corrective action plan ("CAP") for the year ended December 31, 2022. Independent Public Accounting Firm Pettit & Company, LLC 3725 E. Southport Rd., Suite A Indianapolis, IN 46227 Period covered by the audit: Year ended December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2022-001 Financial Close Process Type of Finding: Material Weakness in Internal Control over Financial Reporting Condition and Context: The financial statements provided by management did not include all of the activity of the Organization. There was another bank account and loan that was not recorded on the financial statements that were provided to the auditor. Corrective Action(s) Taken or Planned: In order to fully engage with non-profit regulation, Little Buns, Inc. will create transparency of all non-profit accounts, including fundraising, investment and grant streams by creating a Board of Directors that has knowledge of non-profit regulations. All decisions regarding Little Buns, Inc will flow through the Board of Directors.

View Audit 20797

Finding 22381 (2022-002)

Material Weakness 2022

Little Buns, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Finding 2022-002 Internal Control Over Activities Allowed or Unallowable (ALN# 59.008 COVID-19 Disaster Assistance Loans) Type of Finding: Material Weakness in Internal Control Over Compliance Condition and Context: During the year ended December 31, 2022, the Executive Director was paid a one-tim...

Finding 2022-002 Internal Control Over Activities Allowed or Unallowable (ALN# 59.008 COVID-19 Disaster Assistance Loans) Type of Finding: Material Weakness in Internal Control Over Compliance Condition and Context: During the year ended December 31, 2022, the Executive Director was paid a one-time payment in the amount of $60,000 and another $50,000 was paid to an LLC that is owned by the Executive Director?s daughter. There were no services provided to support these payments. Action(s) taken or planned on the finding: Little Buns, Inc. will provide oversight with a paid position of a CPA controller to oversee the fundraising efforts for compliance with all non-profit regulations. In order to fully engage with non-profit regulation, Little Buns, Inc. will create transparency of all non-profit accounts, including fundraising, investment and grant streams. All funds deemed inappropriate will be paid back by the Executive Director. If there are any questions regarding this plan, please call the undersigned at 317-663-8276. Sincerely, Maxine Jeglum, Director

View Audit 20797 Questioned Costs: $1

Finding 22380 (2022-003)

None 2022

Blanchester Local School District

OH

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

The district will implement procedures to ensure that personnel paid from federal funding complete single funding certifications and/ or time and effort logs.

View Audit 20899 Questioned Costs: $1

Finding 22318 (2022-001)

Significant Deficiency 2022

Nebraska Methodist Health System

NE

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF rep...

Finding 2022 001 Corrective Action Plan: Due to the cumulative nature of lost revenues, amended reports are not allowed and future reports should include the accurate information. The Health System will accurately present lost revenues and allowable expenditures in the period 5 PRF reports. We also plan to improve our report review process by reconciling all information in the report even those amounts from prior period reports. Contact Person: Teri Larsen, System Controller Anticipated Completion Date: September 30, 2023

View Audit 19517 Questioned Costs: $1

Finding 22251 (2022-001)

Material Weakness 2022

City of Portland

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lori Phillips, Clerk Treasurer Contact Phone Number: 260-726-9395 x 224 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, management will implement a stronger internal c...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Lori Phillips, Clerk Treasurer Contact Phone Number: 260-726-9395 x 224 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, management will implement a stronger internal controls system over Federal Grants. This includes segregation of duties for proper oversight and approval. More specifically, management will receive and review all certified payrolls from the contractor to verify that the Wage Rate Requirements are being adhered to. Anticipated Completion Date: 8/28/2023

View Audit 18096

Finding 22246 (2022-001)

Significant Deficiency 2022

Missouri Community Action Network

MO

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302

Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors...

Finding Reference Number: 2022-001 Federal Agency: U.S. Department of Health and Senior Services Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Responsible Official: Megan Bania, Executive Director Views of Responsible Individuals: The Board of Directors had difficulty filling the position of Finance Director in May of 2022. They hired a firm at the end of May, but the firm received very little support in making the transition to handling the SkillUp program billing from the outgoing Finance Director. Other resignations in the Finance Department left MCAN with no institutional knowledge of the billing process. The existing SkillUp program manager was not responsible and not trained in the financial reporting and billing for the program. The Board has resolved the issue by hiring a new SkillUp program manager and a new executive director.

View Audit 18250 Questioned Costs: $1

Finding 22245 (2022-001)

None 2022

Oregon College of Oriental Medicine

OR

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking

Finding: 2022-001 Student Financial Assistance Cluster Special Tests and Provisions Department?s Response: We concur Corrective Action: This finding was due to human error. The spreadsheet was copied from the last year, and dates were updated to be the current year. The past year may have had a h...

Finding: 2022-001 Student Financial Assistance Cluster Special Tests and Provisions Department?s Response: We concur Corrective Action: This finding was due to human error. The spreadsheet was copied from the last year, and dates were updated to be the current year. The past year may have had a holiday which caused the G5 funds to be received an additional day before the disbursement date. When updating the dates to the current year, the 4 days was not caught. The form was only reviewed by the Director of Financial Aid. To prevent this error from occurring in the future, 3 members of the Finance Team will review and approve the Disbursement schedule so that there are 3 sets of eyes reviewing the dates. These 3 members will include the Director of Financial Aid, and any 2 of the following: Accounting Manager, Staff Accountant, Registrar, or Business Office and Bookstore Manager.

View Audit 18249

Finding 22241 (2022-004)

Significant Deficiency 2022

Elizabeth Glaser Pediatric Aids Foundation

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

2022-004 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sherian Abramaitys-yi Title: Chief Human Resources Officer Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: Managem...

2022-004 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sherian Abramaitys-yi Title: Chief Human Resources Officer Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: Management acknowledges the finding and notes that policies and procedures in place at the Foundation are designed to mitigate these risks, as evidenced by the auditors noting no issues in the overwhelming majority of samples selected. The Foundation will remind staff, particularly those in HR, as well as supervisors, of the importance of a complete personnel record for each employee, as well as the importance of reviewing and approving timesheets in a timely manner.

View Audit 20063

Finding 22240 (2022-005)

Significant Deficiency 2022

Elizabeth Glaser Pediatric Aids Foundation

DC

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring

2022-005 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sam Kimball Title: Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: During 2023, the Foundatio...

2022-005 Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Sam Kimball Title: Corporate Controller Phone Number: 202-296-9165 Estimated Completion Date: December 2023 Corrective Action: During 2023, the Foundation is implementing a new ERP system with an anticipated go-live date of October 1, 2023. This new system will allow for better structure around the period-end accrual process and allow the Foundation to more clearly and effectively accrue for costs in the period of performance. Additionally, the Foundation will hold informal training sessions to remind staff of the importance of recording expenditures in the appropriate period and the policies around year-end accruals for costs that have not yet been invoiced.

View Audit 20063

Finding 22163 (2022-002)

None 2022

Palermo Lakes, Inc.

FL

HUD Housing Programs Subrecipient Monitoring Reporting

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contra...

FINDING No. 2022-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Action Taken: Compliance Department is now monitoring and tracking PRAC contract renewals for properties. Going forward, reminders and follow-up to deadlines will be conducted to ensure the contract renewal is completed. If the audit Oversight Agency has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Accounting Manager

View Audit 23412

Finding 22158 (2022-001)

Significant Deficiency 2022

Society of St. Vincent De Paul, Archdiocese of Galveston-Houston

TX

Eligibility HUD Housing Programs Significant Deficiency

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Ban...

Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Agriculture Food Distribution Cluster: Emergency Food Assistance Program (Food Commodities) Assistance Listing #10.569 Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank Contract Year: 10/01/21 ? 09/30/22 Recommendation: Communicate and emphasize adherence to contractual requirements for determining and documenting eligibility and retaining documentation and provide training to volunteers as needed to ensure compliance. Planned corrective action: We will implement action plans of retraining of Vincentian food pantry volunteers at the two food pantries that were missing application forms by March 31, 2023. The single audit requirements will be emphasized to ensure volunteers have a complete understanding of the policy and procedures. From April 1, 2023 through June 30, 2023, The Council will conduct internal audits to determine whether the deficiencies have been addressed. Responsible officer: Kirk Vogeley, Director of Finance Estimated completion date: June 30, 2023

View Audit 19425

Finding 22153 (2022-001)

Significant Deficiency 2022

Cedar Crest College

PA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR...

Finding 2022-001 - Enrollment Reporting Federal Program - Student Financial Assistance Cluster Federal Agency - U.S. Department of Education Pass-Through Entity - Not Applicable ALN - 84.007, 84.033, 84.038, 84.063, 84.268 Federal Award Year - June 30, 2022 Criteria: Title IV regulations (34 CFR 685.309(b)) require that upon receipt of an enrollment report from the Secretary, institutions must update all information included in the report and return the report to the Secretary: (i) in the manner and format prescribed by the Secretary; and (ii) within the timeframe prescribed by the Secretary. Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, an institution must notify the Secretary within 30 days after the date the institution discovers that: (i) a loan under Title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the institution, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended; or (ii) a student who is enrolled at the institution and who received a loan under Title IV of the Act has changed his or her permanent address. Condition/Context: The change in student status for 6 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) within 30 days or included in a response to a roster file within 60 days. A statistical sample was not used. Cause: The College failed to follow its procedures for reporting student status changes. Effect: The accuracy of Title IV student loan records depends heavily on the accuracy of the enrollment information reported by institutions. If an institution does not review, update, and verify student enrollment statuses, effective dates of the enrollment status, and the anticipated completion dates, then the Title IV student loan records will be inaccurate in NSLDS. Questioned Costs: None. Recommendation: The College should review its policy on enrollment reporting to NSLDS. Views of Responsible Officials and Planned Corrective Actions: Graduated Student Reporting: After submitting the end of term enrollment file for semester, the Registrar's Office (Assistant Registrar) submits a Graduates-Only Enrollment File to National Student Clearinghouse (NSC) for that semester. Any degrees conferred after the graduates only file will be entered manually on the NSC website. This process will report a graduated status for any student who graduated at the end of that semester. NSC will pass the graduated status along to NSLDS on the next student status change confirmation report (SSCR). Withdrawal Students Reporting: Formal withdrawals during the semester are reported on the next subsequent of term enrollment file that is sent to NSC. Students who formally withdraw between semesters, are reported manually to the NSC website. The clearinghouse will pass the withdrawn status along to NSLDS on the next SSCR. While the above procedures were in place for the 2021-22 fiscal year, staff turnover in the Registrar?s Office made it difficult to maintain and submit the appropriate files and manual entries to NSC. Management does not foresee this to be an issue moving forward. New staff members have been hired and trained on the appropriate procedures to ensure these internal controls are in place and effective for the required enrollment reporting. If the Assistant Registrar position would become vacant in the future, the Registrar would be responsible for NSC submissions until the position could be filled. Name(s) of Contact Person(s) Responsible for Corrective Action: Sara Zucker (Registrar), Michael Saunders (Assistant Registrar) Anticipated Completion Date: January 2023

View Audit 21091

Finding 22152 (2022-001)

Material Weakness 2022

Community Foundation of Northwest Indiana, Inc.

IN

Reporting Period of Performance Matching / Level of Effort / Earmarking

Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu...

Corrective Action Plan Finding 2022-001 ? Reporting Federal Grantor: United States Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: Assistance Listing 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Federal Award Numbers: N/A Federal Award Period of Performance: July 1, 2020 ? December 31, 2020 A material weakness was issued related to reporting for the Provider Relief Funds (PRF) that represented the major program subject to the Uniform Guidance (UG) audit. This included a compliance finding with no questioned costs. Community Foundation of Northwest Indiana, Inc. and Subsidiaries (CFNI) did not maintain written documentation of the detailed review and approval process of the underlying lost revenue calculations or the approval and sign-off process for the portal submission. CFNI Finance has developed a policy and checklist to maintain written documentation of the review and approval process required under current audit standards to improve internal controls going forward. Due to the timing of the prior year UG audit, the implementation of the new policy could not impact the current UG audit, resulting in the same finding. This has been corrected for future audits with the policy being effective October 2022. In the compliance finding, management failed to catch a change in formula to a large excel file returned from an external resource. This resulted in underreporting lost revenues for one entity. The finding affirms the need for an official policy identified in the reporting deficiency, which CFNI has fully corrected, and management will improve the review process and communication over changes to files sent and received from both internal and external resources. CFNI will correct the reporting error in the next reporting submission for period 4. Responsible Official: Pamela Pokropinski, Director Accounting & Financial Systems Status of finding: Fully corrected.

View Audit 20631

Finding 22115 (2022-001)

Material Weakness 2022

Daleville City Board of Education

AL

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303 § 200.326

The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the numbe...

The Daleville City Board of Education (the Board) respectfully submits the following corrective action plan for the year ended September 30, 2022. The finding from the September 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT FINDINGS ? FEDERAL AWARDS PROGRAM AUDITS Item 2022-001 ? Special Tests and Provisions ? Wage Rate Requirements Recommendation: 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? 2 CFR 200.326 and 29 CFR Part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction (DOL Regulations) require the contractor or subcontractor to 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). We recommend the strengthening of controls to ensure the prevailing wage rate clauses are included in the contracts and that certified payrolls are received for each week in which construction work is performed. The Chief School Financial Officer, Linda Harper, should review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She should also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed. Action Taken: Management has reviewed the requirements of 2 CFR Section 200.303 and 2 CFR 200.326 relating to wage rate requirements and agrees with the recommendation. Management has already communicated with all contractors and subcontractors regarding the wage rate requirements and has implemented additional procedures, effective January 1, 2023, stating that the Chief School Financial Officer, Linda Harper, will review documentation for inclusion of the prevailing wage rate clauses in construction contracts as part of the bid process prior to expenditures being made. She will also review all invoices received from contractors and subcontractors to ensure that the certified payroll information is received for all weeks for which construction work is performed.

View Audit 26965

Finding 22114 (2022-004)

None 2022

Village of Honor

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written ...

Finding: 2022-004 ? Immaterial Noncompliance ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014, to have written policies pertaining to allowability of costs charged to federal programs, controlled activities over allowable costs and allowable activities, cash management, financial management, procurement, compensation/payroll, travel costs, and relocation cost of employees (?200.300 - 328)). This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Auditor Recommendation: We recommend that the Village ensures these policies are updated to conform with the Uniform Guidance as soon as practical, but no later than the end of fiscal year 2023. Corrective Action: The Village agrees to the condition/finding of written policies required by the Uniform Grant Guidance. Management and Village agrees Responsible Person: Anticipated Completion Date: December 31, 2023

View Audit 26278

Finding 22112 (2022-002)

Significant Deficiency 2022

Memorial Hospital D/b/a Memorial Healthcare

MI

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

The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ens...

The items in question were included on the same purchase order as other COVID-19 related supplies and were incorrectly charged to the grant. Going forward, the Organization will ensure the individuals accumulating allowable expenses ensure they understand the nature of all items being charged to ensure compliance with the program requirements.

View Audit 25483 Questioned Costs: $1

Finding 22111 (2022-001)

Significant Deficiency 2022

Memorial Hospital D/b/a Memorial Healthcare

MI

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

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underrep...

The error identified during the audit was the result of a miscommunication with HRSA personnel. When management reached out to the agency regarding the recording of excess revenues for certain quarters, the Organization was directed to offset lost revenues in other quarters. This led to the underreporting of lost revenues. If the Organization has future PRF reporting requirements, these quarters will be revised to reflect the corrected amounts.

View Audit 25483

Finding 22108 (2022-005)

Significant Deficiency 2022

Theatre for Children, Inc.

CA

Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Offici...

Finding 2022-005: Written Policies and Procedures Organization?s Response: We concur Views of Responsible Officials and Corrective Action: This was our first year of a Single Audit. We will develop the applicable written policies before undergoing any future Single Audits. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: August 2023

View Audit 23437

Finding 22104 (2022-001)

Material Weakness 2022

Theatre for Children, Inc.

CA

HUD Housing Programs Matching / Level of Effort / Earmarking

Finding 2022-001: Financial Conditions Organization?s Response: We concur Views of Responsible Officials and Corrective Action: While we agree that COVID-19 created financial hardships, we do not feel that there is any risk of the organization not surviving. All six auditor recommendations were actu...

Finding 2022-001: Financial Conditions Organization?s Response: We concur Views of Responsible Officials and Corrective Action: While we agree that COVID-19 created financial hardships, we do not feel that there is any risk of the organization not surviving. All six auditor recommendations were actually accomplished prior to receiving this audit report?most significantly the creation of a strategic plan providing for a strong future of the organization. Name of Responsible Official: Lyndsay Burch Projected Implementation Date: Already implemented

View Audit 23437

Finding 22096 (2022-001)

Significant Deficiency 2022

Hattiesburg Public School District

MS

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding 2022-001. 84.425D COVID-19 - Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education - Grants to States and 84.173 Special Education - Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principals (Contract Provisions for Non-Feder...

Finding 2022-001. 84.425D COVID-19 - Elementary & Secondary School Emergency Relief Fund ARP III; 84.027 Special Education - Grants to States and 84.173 Special Education - Preschool Grants; and 84.010 Title I Grants to Local Educational Agencies - Cost Principals (Contract Provisions for Non-Federal Entity Contracts Under Federal Awards). A. Corrective Action Plan - The district will strengthen internal controls over contracts to ensure all contracts under federal awards contain the required contract provisions. A contract review checklist will be utilized during the contract review process. Person Responsible: Dr. Robert Williams, Superintendent of Education. Anticipated Completion Date: February 1, 2023.

View Audit 18497

Finding 22095 (2022-001)

Significant Deficiency 2022

School of Urban Missions Dba Sum Bible College and Theological Seminar

CA

Cash Management Matching / Level of Effort / Earmarking

1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. ...

1)A software update modification was required for the FA processor to post entries correctly to our Student Information System (SIS). Planned Completion Date: Completed 2)Financial Aid Office is reviewing all student accounts to ensure qualifying disbursements are posted when each draw down occurs. The Accounting team is doing monthly three-way reconciliations between the bank account, SIS, and reports from the financial aid processor to ensure all systems reflect the same amounts for draw downs. Financial Management will review and sign off on the monthly reconciliations. Planned Completion Date: On-going. 3)The School will repay the overdrawn loans to the USDE. Planned Completion Date: In process.

View Audit 22405

Finding 22093 (2022-004)

Significant Deficiency 2022

Village of Rantoul

IL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2...

The Village agrees with this finding and have made personnel changes to ensure timely filings are completed. The task of overseeing this process has been added to the duties of the Urban Planning Manager, and the Village will have all new operational procedures in place no later than December 31, 2022.

View Audit 19360

Finding 22084 (2022-002)

Significant Deficiency 2022

Community Health Centers of Western Kentucky, Inc.

KY

Special Tests & Provisions Eligibility Matching / Level of Effort / Earmarking

Views of responsible officials and planned corrective actions: The accounting department, under the direction of the chief financial officer, will conduct monthly audits of random patients? accounts for whom the sliding fee schedule has been applied, as well as training for receptionists to minimiz...

Views of responsible officials and planned corrective actions: The accounting department, under the direction of the chief financial officer, will conduct monthly audits of random patients? accounts for whom the sliding fee schedule has been applied, as well as training for receptionists to minimize errors. Receptionists have been mandated, along with assistance from internal billing staff, to review all patients? accounts (including income verification) at least annually.

View Audit 19870

Finding 22030 (2022-003)

Significant Deficiency 2022

Abbotsford School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2022-003- Education Stabilization Fund - Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages ...

2022-003- Education Stabilization Fund - Prevailing wage rate requirements Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a prov1s1on that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance ( certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $212,979. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. The District did verify that prevailing wage rates were paid by the contractor during the project; however, they did not obtain certified payrolls. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $212,979 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Ashley Dake Anticipated Completion: June 30, 2023

View Audit 26700 Questioned Costs: $1

Corrective Action Plans

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