Corrective Action Plans

Finding 48431 (2022-003)

Significant Deficiency 2022

MN

Student Financial Aid Reporting Significant Deficiency

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting statu...

Pell Grant ? CFDA No. 84.063 Federal Direct Loans ? CFDA No. 84.268 Federal Supplemental Educational Opportunity Grants ? CFDA No. 84.007 Federal Work Study Program ? CFDA No. 84.033 Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes and other enrollment information to NSLDS to ensure timely and accurate reporting. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: This finding is linked to the reporting errors that many schools seem to be experiencing with their clearinghouse program length reporting. While our program length for a bachelor?s degree is 60 months, the average completion time nationally is 5 years. In order to eliminate errors with aid eligibility, the Registrar set up an automated process that assigns the Anticipated Graduation Date for 5 years from the initial term of entry. NCU has followed this same process for the past 20 years, and it has never raised any concerns. This is a simple time-saving process that eliminates the need to update the Anticipated Graduation date manually for each student who does not graduate within 4 years prior to running the monthly enrollment reports for NSC. As a member of many national organizations, we continue to monitor this reporting challenge as a university to try to reconcile how to report program length for aid eligibility and program length for clearinghouse compliance. In addition, a quality check process is being developed to ensure graduation dates or enrollment timelines are reported accurately to NSLDS. This work is being completed in tandem with our Registrar?s Office who reports to NSLDS through the National Clearinghouse. Name of the contact person responsible for corrective action: Rachel Wendorf, Director of Student Financial Services Planned completion date for corrective action plan: In process

View Audit 42773

Finding 48429 (2022-002)

Significant Deficiency 2022

City of North Las Vegas

NV

Questioned Costs Subrecipient Monitoring HUD Housing Programs

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This depart...

The management team agrees with the auditor?s recommendation and has already implemented additional controls to address the stated concerns. Effective July 1, 2022, the City created a separate Grants division to centralize the application, compliance and administration of federal grants. This department is responsible for creating a City-wide Grants Policy and Procedures Manual related to grants including but not limited to: acceptance of an award, managing an award, initiating and monitoring subawards, programmatic and financial reporting and closeout of awards. The Grants Director is responsible for the corrective action as it relates to this finding.

View Audit 41405

Finding 48425 (2022-002)

Significant Deficiency 2022

City of Paramount

CA

Matching / Level of Effort / Earmarking Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.329

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure ...

FINDING 2022-002 Program: COVID-19: Coronavirus State and Local Fiscal Recovery Funds CFDA No.: 21.027 Federal Grantor: United States Department of the Treasury Passed-through: N/A Compliance Requirements: Reporting Auditor Recommendation: We recommend the City enhance internal controls to ensure Interim and Project and Expenditure Reports are prepared in accordance with program requirements. Views of Responsible Officials and Corrective Action: We concur with the recommendation and will enhance internal controls to ensure that the Interim and Project and Expenditure Reports are prepared in accordance with program requirements. During this reporting period, there was no clear direction from the State on how to submit prior period corrections, so to achieve this action, City staff submitted a zero ?current expenditure? and then included the prior period adjustment in the cumulative total. Since the audit found that this was the wrong process and a deficiency in reporting, the City will reach out to the State for assistance in reporting prior period corrections. The City will ensure a thorough review prior to submitting to ensure the report is accurate. The City also encountered reporting difficulties for the quarter ending 6/30/2022 with entering vendor information. City staff contacted the State to request assistance, however the State was overwhelmed with requests from agencies state-wide and was not able to respond to the City?s request in a timely manner. The State was aware of the issues and had allowed Cities to submit their report late. The City has not had any issue subsequent to the 6/30/2022 report and has been submitting its report timely. Name of Responsible Person: Kim Sao, Finance Director Implementation Date: 6/30/2023

View Audit 47393

Finding 48423 (2022-001)

Significant Deficiency 2022

Local Area Workforce Development Mayaguez-Las Marias

PR

Matching / Level of Effort / Earmarking

March 16, 2023 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayaguez-Las Marias respectfully submits the following corrective action plan for the year ende...

March 16, 2023 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayaguez-Las Marias respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2021-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2022-001 Recommendation Our Audit Firm recommended the Local Area the monitoring of the earmaking for Younth Program in a quaterly basis to ensure that at the end of the two years meet the requirements. Action Taken We acknwledge the recommendations of the Audit Firm, however, we wish to indicate that during the past year we have been taking preventive measures, such as holding periodic meetings between the concerned departments, n order to achive the goals in all programs, particulary the out-of-school youth program. Form now on we will be more rigoruos in these measures, in order to fully comply with this requirement. IF the Cognizant or Oversigth Agency for Auditt has questions regarding this pllan, please call at (787) 834-8010 ext 2403.

View Audit 46113

Finding 48421 (2022-001)

Material Weakness 2022

Horizon Science Academy of Cleveland

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing w...

Finding Number: 2022-001 Planned Corrective Action: See Below Anticipated Completion Date: 03/17/2023 Responsible Contact Person: Ramazan Celep, Treasurer The District is aware of the requirement in Federal program legislation to ensure inclusion of the prevailing wage rate provision in Agreements, as well as to obtain certified payroll reports to verify prevailing wages were paid. In the future, the District will work more closely with the contractor to ensure proper language is included in the bid documents and the contracts to ensure the District is in compliance with applicable federal regulations.

View Audit 46104

Finding 48412 (2022-001)

Significant Deficiency 2022

Milwaukee School of Engineering

WI

Student Financial Aid Matching / Level of Effort / Earmarking

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, manage...

Condition The change in student status for 3 of 25 students tested was not reported to the National Student Loan Data System (NSLDS) timely when the students graduated after the end of the spring term. The University subsequently corrected the 3 student?s status dates in NSLDS. Additionally, management investigated further and identified a total of 255 students who were not reported timely. The University subsequently correct the students' status. Corrective Action Plan Corrective Action Planned: Situation: Incomplete files were sent to the Federal Clearinghouse. The degree transmittal files were incomplete due to an update to the MSOE operating and financial system, Jenzabar, in June that resulted in a loss of scripting that is used to create the file. Due to this loss of scripting, the file did not include names of graduates whose degree was conferred after the upgrade date. Remediation: MSOE IT recreated the scripting, ran a catch-up file, and submitted the file to the Clearinghouse. Ongoing Prevention: MSOE IT sends a copy of the file every week to the Registrar?s Office, who spot checks and samples the file to provide assurance of its completeness. Name(s) of Contact Person(s) Responsible for Corrective Action: Amy Liebl, Student Data Analyst, Registrar?s Office; Michael Timm, Applications Systems Analyst, Information Technology Anticipated Completion Date: September, 2022

View Audit 53778

Finding 48406 (2022-008)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit fin...

2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48401 (2022-004)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Internal Control / Segregation of Duties Questioned Costs Eligibility § 200.303

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreeme...

2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will review the homelessness provisions of Title I and ensure documentation is retained to support the allocation. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 48385 (2022-016)

Significant Deficiency 2022

State of New York

NY

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

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completi...

State Agency: Department of Health Single Audit Contact: Melissa Fiore Title: Audit Services Director Telephone: 518-473-0525 E-mail Address: Melissa.Fiore@health.ny.gov Federal Program(s) (ALN # [s]): Medicaid Assistance (93.775, 93.777, 93.778) Audit Report Reference: 2022-016 Anticipated Completion Date: 12/1/2022 Corrective Action Planned: The Corrective Action was implemented. The Department will continue to follow its revised policies and procedures including internal controls to ensure any service organization with access to NCCI data maintain a confidentiality agreement to be compliant with CMS NCCI Technical Guidance manual, sections 7.1.1 and 7.1.2.

View Audit 49189

Finding 48384 (2022-015)

Material Weakness 2022

State of New York

NY

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2022-015 Anticipated Compl...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Social Services Block Grant (93.667) Audit Report Reference: 2022-015 Anticipated Completion Date: 3/31/24 Corrective Action Planned: OCFS Bureau of Financial Operations has set up monitoring activities to review the adequacy of supporting documentation and appropriateness of Title XX claims. Going forward, the annual subrecipient risk assessment will be used to determine a schedule for reviewing the districts. OCFS will review the current monitoring activities performed by various program offices to determine, when considered as a whole, if they are sufficient to address the portion of the finding regarding eligibility and the accuracy of the Post-Expenditure Report.

View Audit 49189 Questioned Costs: $1

Finding 48382 (2022-014)

Significant Deficiency 2022

State of New York

NY

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

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Foster Care Block Grant (93.658) Audit Report Reference: 2022-014 Anticipated Completio...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Foster Care Block Grant (93.658) Audit Report Reference: 2022-014 Anticipated Completion Date: 3/31/24 Corrective Action Planned: OCFS is in the process of determining procedures for reviewing the reasonableness of the rates being used by the local districts and will implement corrective action to remediate the finding. The 2022-2023 NYS Executive Budget included a mandate requiring Local Districts to pay no less than the Maximum State Aid Rate (MSAR) for all children in foster boarding homes no later than July 1, 2023. The Office of Children and Family Services is in the process of revising the MSAR tables. This change will require districts to review the Level of Difficulty (LOD) assigned to individual children and revise the rates assigned to them based on the new rate schedule. OCFS has established a two-year timeframe to allow districts to phase in the use of the rates and OCFS will provide technical assistance as needed.

View Audit 49189

Finding 48375 (2022-002)

Material Weakness 2022

New Philadelphia City School District

OH

Matching / Level of Effort / Earmarking

The projects that are completed using ESSER funding are subject to the Davis Bacon Act. The District notified the contractors of the requirement and all projects were completed using the Davis Bacon Act. The District did not require the contractor to notify the subcontractors in writing of the req...

The projects that are completed using ESSER funding are subject to the Davis Bacon Act. The District notified the contractors of the requirement and all projects were completed using the Davis Bacon Act. The District did not require the contractor to notify the subcontractors in writing of the requirement. Also, the District did not include the verbiage on the Purchase Orders that were issued to the contractors. All projects subject to the Davis Bacon Act will have the notation on the corresponding Purchase Orders. Also, the District began to check all prevailing wage rates as soon as it was brought to the Treasurer's attention.

View Audit 41222

Finding 48357 (2022-004)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

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

2022-004 Higher Education Emergency Relief Funds (HEERF) Reporting Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with aud...

2022-004 Higher Education Emergency Relief Funds (HEERF) Reporting Recommendation: We recommend that the College review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reporting will be reviewed for compliance and accuracy by FA Solutions, the student accounts coordinator, student aid coordinator and VP of Student Services. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Melissa Hennessy, Shannon Stoughton and Matt Payne. Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48351 (2022-003)

Significant Deficiency 2022

Trinity Bible College and Graduate School

ND

Questioned Costs Student Financial Aid Reporting

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audi...

2022-003 COD Reporting Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Pell disbursements will be reviewed by the Student Aid Coordinator and then by the VP of Student Services to ensure accuracy and timeliness. Name(s) of the contact person(s) responsible for corrective action: Mariel Lee, Shannon Stoughton, Matt Payne Planned completion date for corrective action plan: This change will take place immediately.

View Audit 45760

Finding 48304 (2022-001)

Significant Deficiency 2022

Mary Greeley Medical Center

IA

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

Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for seve...

Identifying Number: 2022-001 Finding: For the Medical Center?s Period 2 reporting in the HRSA PRF reporting portal, the Medical Center inaccurately reported lost revenues, resulting in an overstatement of lost revenues. Quarterly revenues reported in the PRF reporting portal were misstated for several quarters, resulting in a total overstatement of actual 2019 revenues of $5,197,094, a total overstatement of actual 2020 revenues of $3,996,899, and a total understatement of 2021 actual revenues of $1,915,433. The total net impact of these misstatements to the lost revenue calculation resulted in an understatement of lost revenues reported of $1,903,535. The Medical Center also reported PRF expenses in Period 2 in an amount equal to Period 2 PRF funding received. Therefore, the Medical Center did not report actual revenue data for the third or fourth quarters of 2021. The portal included $100,237,417 of third and fourth quarter 2019 actual revenues in the calculated lost revenue for 2021. While reporting of lost revenue was inaccurate, there were no questioned costs. Corrective Actions Taken or Planned: The Medical Center reported lost revenue using Option 1, comparing actual revenues for 2020 and 2021 to actual revenues for 2019. The Medical Center had errors in their formulas calculating actual revenue for the first quarter of 2019, second quarter of 2019, third quarter of 2019, and the second quarter of 2020. Additionally, the Medical Center used preliminary rather than final, audited actual revenue amounts for the second quarter of 2021. Due to the fact that Period 2 PRF expenses were equal to Period 2 PRF distributions received and lost revenue was not needed to qualify for the Period 2 PRF distributions, the Medical Center did not submit actual revenue data for the third nor fourth quarter of 2021 as the portal did not allow data entry beyond what was necessary to cover the Period 2 PRF distributions. As a result, the portal calculated a lost revenue amount for those quarters equal to actual revenues for the third quarter of 2019 and the fourth quarter of 2019. Management had previously added an additional layer of reporting review prior to submission, which includes the Chief Financial Officer, the Controller and the staff member responsible for submitting the information, which was implemented on March 24, 2022. However, this control did not detect previous formula errors. During the Period 4 reporting completed on March 28, 2023, the Controller and staff member corrected the prior formula errors and conducted a dual entry review as the information was reported into the portal. All errors, current and prior, have been corrected. Going forward, the Medical Center will implement checks to ensure that any information reported agrees to audited financial information. Anticipated completion date: March 28, 2023 Name of contact person responsible for corrective action: Gary Botine ? Vice President and Chief Financial Officer

View Audit 46078

Finding 48291 (2022-003)

Material Weakness 2022

City of Tell City

IN

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

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective A...

FINDING 2022-003 Finding Subject: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds ? Reporting Summary of Finding: Material weaknesses were found related to Reporting for the COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds program. Contact Person Responsible for Corrective Action: Connie A Berger, Clerk-Treasurer Contact Phone Number and Email Address: 812-547-2349 clerk-treasurer@tellcity.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corrective Action Plan will happen in 2024 when submitting information in the project and expenditure report due the US Department of the Treasury. I will have one of the Deputy Clerk-Treasurers review and check the information before I submit the information, and also have them watch when the information is submitted into the computer system. The City elected to claim all the SLFRF allocation as revenue loss. Anticipated Completion Date: The Completion Date for the Corrective Action Plan will be April 30, 2024. This is the date that the next yearly report will be due.

View Audit 42011

Finding 48284 (2022-002)

None 2022

The King's University

TX

Questioned Costs Matching / Level of Effort / Earmarking

Need Analysis and Transfer Credits Planned Corrective Action: The implementation of the new student information system was completed in October 2022. The new system will ensure correct transfer credits are being reported to FA Solutions the third-party financial aid servicer. This will allow the c...

Need Analysis and Transfer Credits Planned Corrective Action: The implementation of the new student information system was completed in October 2022. The new system will ensure correct transfer credits are being reported to FA Solutions the third-party financial aid servicer. This will allow the correct grade level is reflected at the start of the term and the student receives the maximum loan award when packaged at the beginning of the academic year. Person Responsible for Corrective Action Plan: Jennifer Steed, Director of SFS and Derek Pritchett, Registrar Anticipated Date of Completion: Correction action steps are in place now and monitoring is ongoing.

View Audit 41825

Finding 48273 (2022-003)

Material Weakness 2022

Franklin Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of ...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-346-8749 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: The district will implement an additional review of reports submitted for federal grants, and document that review of any final submission. Anticipated Completion Date: 2-23-23

View Audit 40756

Finding 48272 (2022-002)

Material Weakness 2022

Franklin Community School Corporation

IN

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

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: In previous years, we have relied on our architects,...

FINDING 2022-002 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Tina Gross Contact Phone Number: 317-945-4327 Views of Responsible Official: We concur with this finding. Description of Corrective Action Plan: In previous years, we have relied on our architects, who have designed and managed our construction and renovation projects, to ensure all federal requirements had been met. It was assumed that if the architect presented a pay application from the contractor, that the architect confirmed the work had been done and that the Davis-Bacon Act requirements had been met. It should be noted that the district was able to present supporting documents that showed the wages were in compliance with the Davis-Bacon Act, as a result of the auditor?s inquiry. Although we suspect the review had been done, it was not properly documented for the district to be able to present evidence of a review to the auditors. For future federally funded projects, the Chief Financial Officer (CFO) will require that any payroll documents associated with that pay application be submitted as supporting documentation. The CFO will confirm compliance with the Davis-Bacon Act by comparing the payroll records to the wage rates required for the project. Once compliance has been confirmed, the CFO will submit the paperwork required for the board to approve the payment earned by the contractor. Anticipated Completion Date: 2-22-23

View Audit 40756

Finding 48257 (2022-002)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.307

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over Program Income for the Child Nutrition Cluster. After this review, we will implement a system to ensure that compliance with the federal program income requirements is met. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435 Questioned Costs: $1

Finding 48254 (2022-002)

Significant Deficiency 2022

Genoa Central School District

AR

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

The Davis-Bacon Act requires all contractors and subcontracts performing on construction contracts in excess of $2000, financed by Federal funds, to pay their laborers and mechanics not less than the prevailing wage rates as determined by the Department of Labor. (Reference #EDSD24422-003) If Feder...

The Davis-Bacon Act requires all contractors and subcontracts performing on construction contracts in excess of $2000, financed by Federal funds, to pay their laborers and mechanics not less than the prevailing wage rates as determined by the Department of Labor. (Reference #EDSD24422-003) If Federal funds are used in any future construction projects the district will ensure all contracts contain the required notification regarding compliance with the Davis-Bacon Act. Procedures will be put into place to ensure that the district stays in compliance with the Davis-Bacon Act.

View Audit 48541

Finding 48250 (2022-003)

Material Weakness 2022

Fairfield Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requ...

FINDING 2022-003 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Monica Kegerreis, Assistant Superintendent Contact Phone Number: 574-831-2188 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The ESSER reports requested by IDOE will follow the same procedures of all FER reports. The ?data collection? for the ESSER grants was not identified as a financial report, and thus did not follow these processes. Now that we know this is a financial report, the steps below will be followed. The grant was initially not set up correctly and expenses were expended to and then transferred to the correct accounts once the grants were set up correctly. These changes were in flux when the report was requested, so what was reported at the time of the report is no longer what is reflected in grants? ledgers. The corrective action will require that the program director gathers the initial data, the data will be reviewed by the administrative assistant to the grants? director, and then reviewed by the Treasurer. All three employees will sign/initial a printed copy of the report before it is submitted. Data regarding students served by programs and staff reports will be reviewed by the program director and the data specialist and signed off on by both parties to ensure accuracy. Anticipated Completion Date: March 24, 2023

View Audit 42640

Finding 48240 (2022-001)

Significant Deficiency 2022

Stevens Institute of Technology

NJ

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

Finding No. 2022-001 Compliance Requirement ? Reporting ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each report submission that is required to support spending under each of the Higher Education Emergency Relief Funds and other related fundi...

Finding No. 2022-001 Compliance Requirement ? Reporting ? Significant Deficiency and Noncompliance Planned Corrective Action The University will ensure that each report submission that is required to support spending under each of the Higher Education Emergency Relief Funds and other related funding programs has formal supporting documentation to evidence appropriate review of the report. This issue of how eligible students were determined and how the amounts distributed were determined was identified on the Q4 2021 Report due to the timing of the test work in the prior year Single Audit. This issue was corrected in the Q1 2022 Report and all available funding has been spent. The Assistant Vice President for Financial Aid has ensured that the total number of students eligible to receive a grant and the total number of students who receive grants is properly reviewed and documented. The Manager of Financial Planning, Budgeting and Analysis will ensure that all submitted Institutional Aid Reports are properly reconciled to actual expenditures rather than anticipated expenditures. The Q4 2021 Report was revised and reposted to reflect that expenditures were related to other costs rather than lost revenue. Each Student Aid Report and Institutional Aid Report will be reviewed and approved by the Associate Vice President for Finance. This review and approval will be documented in the file. The submitted Reports will also be provided to the CFO, Vice President for Finance and Treasurer. Timing of Completion This corrective action was implemented in FY22 and FY23.

View Audit 42638

Finding 48221 (2022-003)

Significant Deficiency 2022

Catholic Charities, Inc.

MS

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting

Management has engaged an external consultant to perform bookkeeping and financial reporting services.

View Audit 46940

Finding 48220 (2022-002)

Significant Deficiency 2022

Catholic Charities, Inc.

MS

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

Management has engaged an external consultant to perform bookkeeping and financial reporting services.

View Audit 46940

Corrective Action Plans

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