Corrective Action Plans

Finding 517527 (2024-006)

Material Weakness 2024

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517526 (2024-004)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Cash Management Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.

View Audit 335561

Finding 517500 (2024-005)

Material Weakness 2024

One City Schools, Inc.

WI

School Nutrition Programs Material Weakness Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2024-005 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Nonprofit school food service fund Recommendation: Internal controls for accounting for nonprofit school food services funds should be implemented. A separate class in the accounting software should be u...

MATERIAL WEAKNESS 2024-005 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Nonprofit school food service fund Recommendation: Internal controls for accounting for nonprofit school food services funds should be implemented. A separate class in the accounting software should be utilized. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools did improve their accounting procedures in 2023-24 to begin using separate classes for food expenses and revenues. To further implement best practice One City Schools is utilizing guidance from DPI to identify and account for program versus nonprogram foods to ensure there is no unallowed profit made off the program. Written policies and procedures are being drafted and will be implemented. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: June 2025 (with all fiscal year 2024-25 revenues and expenses retroactively evaluated and appropriately accounted for).

View Audit 335506

Finding 517499 (2024-004)

Material Weakness 2024

One City Schools, Inc.

WI

Material Weakness School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is ...

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools did improve their claims procedures in 2023-24. To further implement best practice, policies related to federal claims reviews were incorporated into the Federal Grants Procedural Manual. One City Schools also utilized guidance from DPI to implement meal counting and claiming policies and procedures including counting reimbursable meals, performing edit checks of counts, submitting site-based claims, and retaining appropriate documentation. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: Completed

View Audit 335506

Finding 517497 (2024-002)

Material Weakness 2024

One City Schools, Inc.

WI

Procurement, Suspension & Debarment Material Weakness School Nutrition Programs § 200.317 § 200.327

MATERIAL WEAKNESS 2024-002 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Procurement Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Explanation of disagreement with audit finding: There is n...

MATERIAL WEAKNESS 2024-002 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Procurement Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools adopted a procurement policy in November 2023 that, if followed, resolves this finding. A new primary food vendor was selected in summer of 2024, and the selection did adhere to the new procurement policy. This policy and all procedures were edited to be comprehensive of all uniform grant requirements through the development and adoption of the Federal Funds Procedural Manual. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 335506

Finding 517492 (2024-002)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report...

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report, to review the reporting process and the coding generating the report itself for accuracy. At one point, the staff assigned to us were changed by Ellucian and so the process and report review were not completed in a timely manner. All these factors contributed to delay in reporting and old information being included. With new staffing in place now and having had training from National Student Clearinghouse, as well as working with a new group of Ellucian consultants who have reviewed the process and coding for the report, we are back on track with reporting. We expect that coding changes to the report that are being completed by Ellucian consultants will remove any incorrect data.

View Audit 335503

Finding 517397 (2024-004)

Material Weakness 2024

Eastern Carver County Schools Independent School District No. 112

MN

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

Material Weakness in Internal Control Over Compliance Recommendation: We recommend that the District review its procurement policies and controls to ensure there is a formally documented control to ensure all vendors are checked for suspension and debarment prior to entering into a covered transact...

Material Weakness in Internal Control Over Compliance Recommendation: We recommend that the District review its procurement policies and controls to ensure there is a formally documented control to ensure all vendors are checked for suspension and debarment prior to entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures and policies over procurement and suspension and debarment to ensure that the District performs the proper suspension and debarment procedures prior to entering into a covered transaction, either through a sam.gov check or by including self-certification language in the contract. Name(s) of the contact person(s) responsible for corrective action: David Brecht, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2025

View Audit 335365

Finding 517236 (2024-001)

Significant Deficiency 2024

Community Action of Greene County, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.501

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working ...

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working with our Auditors and scheduling the annual audit. The Organization has hired a CFO for hire however, there are still sometimes difficulty in maintaining steady work flow, meeting deadlines and ensuring year end closing entries and reconciliations are completed timely. In addition, the Auditors contracted with the Agency have begun their reviews much later than they had pre-Covid, also lending to difficulty in meeting deadlines. • Community Action of Greene County Inc. will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. • Community Action of Greene County Inc. will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. • A year end closing checklist and calendar has been developed and utilized by the fiscal staff as of Spring 2024. The completed checklist will be shared with the Executive Director following the close out period. • The Executive Director will schedule the Auditors to begin their reviews within 90 days of year end as a condition of their contract. • The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 335235

Finding 517230 (2024-002)

Significant Deficiency 2024

Believe Schools, Inc. and Affiliate

IN

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the...

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the Audit Results and Comments: Education Stabilization Fund (ESSER Grant): The school was unable to provide construction contracts to allow auditors to verify that the required Davis-Bacon Act wording was included. ● The Principal, Angel Jackson-Anderson, and Dean of Operations, Kayla Marshall, will ensure that the proper contracts are received and filed for all services conducted under ESSER grants. Child Nutrition: The school did not maintain tally sheets to support the number of meals served. ● The Dean of Operations, Kayla Marshall, will ensure that the proper physical files (tally sheets) are maintained and filed monthly, both in digital and paper form. The principal will review these files monthly to ensure documents are not lost or misplaced. If you have any questions, concerns, or comments, please feel free to contact me the school principal, Angel Jackson-Anderson, Aanderson@believeschools.org. Many thanks, Angel Jackson-Anderson Principal, BELIEVE Circle City High School Kayla Marshall Dean of Operations, BELIEVE Circle City High School www.believeschools.org @believeschoolsindy admin@believeschools.org 317-296-1954 Angel Jackson-Anderson 11/07/2024 02:25PM UTC

View Audit 335212

Finding 517228 (2024-001)

Significant Deficiency 2024

Believe Schools, Inc. and Affiliate

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the...

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the Audit Results and Comments: Education Stabilization Fund (ESSER Grant): The school was unable to provide construction contracts to allow auditors to verify that the required Davis-Bacon Act wording was included. ● The Principal, Angel Jackson-Anderson, and Dean of Operations, Kayla Marshall, will ensure that the proper contracts are received and filed for all services conducted under ESSER grants. Child Nutrition: The school did not maintain tally sheets to support the number of meals served. ● The Dean of Operations, Kayla Marshall, will ensure that the proper physical files (tally sheets) are maintained and filed monthly, both in digital and paper form. The principal will review these files monthly to ensure documents are not lost or misplaced. If you have any questions, concerns, or comments, please feel free to contact me the school principal, Angel Jackson-Anderson, Aanderson@believeschools.org. Many thanks, Angel Jackson-Anderson Principal, BELIEVE Circle City High School Kayla Marshall Dean of Operations, BELIEVE Circle City High School www.believeschools.org @believeschoolsindy admin@believeschools.org 317-296-1954 Angel Jackson-Anderson 11/07/2024 02:25PM UTC

View Audit 335212

Finding 517212 (2024-002)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.

View Audit 335174

Finding 517198 (2024-002)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Dir...

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Director has amended the organization’s EDA-RLF Plan, including details on the Davis-Bacon requirements for any loan funding construction or renovations of more than $2,000. It will be the responsibility of Big Sky Finance to notify the borrower as soon as possible regarding the Davis-Bacon requirements for wages paid. The borrower will in turn notify their contractor of the requirement. Big Sky Finance will require evidence from the general contractor of the prevailing wages being paid prior to loan funds being disbursed. Timeline for Completion: The Davis-Bacon requirement for funds disbursed through BSEDC’s Federal EDARLF loan fund will be immediately implemented for all EDA-RLF loans funded going forward. BSEDC’s EDARLF Plan will be amended and approved by its Board of Directors within a reasonable amount of time. A draft of this change is in place. However, as a matter of practice, Davis-Bacon requirements will be adhered to from this date forward. Responsible Person or Party: BSEDC’s Director of Business Finance/Program Finance Director, will be responsible for making the changes to the plan, presenting to the Board and adhering to the plan going forward.

View Audit 335172

Finding 517197 (2024-001)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which require...

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which required correction and resubmission of the form. The final submission was completed on October 18, 2024, which was after the deadline. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director will implement stricter internal controls and monitoring procedures to ensure all federal reports, including Form ED-209, are prepared accurately and submitted within the required deadlines. A review process will be added to the monitoring procedures to promptly address and correct any errors identified by federal agencies. Timeline for Completion: BSEDC will implement the internal controls and monitoring procedures with the next reporting that is due secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.

View Audit 335172

Finding 517180 (2024-002)

Significant Deficiency 2024

Union College

NE

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the cam...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The process Union Adventist University follows to ensure that enrollment effective dates as reported to NSLDS are submitted and coordinated through the Records Office. Records submits the list of enrollment effective dates to the National Student Clearinghouse. The Records office will be monitoring for error reports from National Student Clearinghouse that might affect the change of enrollment effective dates. The Records submits monthly reports to the National Student Clearinghouse for any changes that occur during the month. Name(s) of the contact person(s) responsible for corrective action: Tricia Harris, Director of Student Financial Services Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY25 audit.

View Audit 335132

Finding 517153 (2024-001)

Material Weakness 2024

Academie Lafayette

MO

Questioned Costs School Nutrition Programs Subrecipient Monitoring § 200.303

A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Con...

A. Revise and Strengthen Processes 1. New Software Implementation: o Replace the previous software program with a more reliable system. 2. Process Realignment: o Redefine staff roles to ensure clear responsibilities for eligibility determinations and reviews. B. Establish and Strengthen Internal Controls 1. Eligibility Review: o DeAnn Gould, Federal Programs & Grants Coordinator, and Howard Carpenter, Director of Operations, will oversee eligibility determinations using the updated software and Attachment A for reference. o Conduct a second review of all applications to verify accuracy and compliance with eligibility criteria. 2. Regular Edit Checks: o Implement weekly edit checks in the Point of Service (POS) system to confirm correct benefits distribution. C. Staff Training 1. Regular Food and Nutrition Services (FNS) Training: o Conduct quarterly training sessions on eligibility criteria, compliance requirements, and internal control processes. o Include hands-on training for using the new software and reviewing Attachment A criteria. 2. Compliance Assessments: o Assess staff understanding post-training to identify additional support needs. D. Monitoring and Evaluation 1. Audit Schedule: o Conduct monthly internal audits to evaluate compliance and report findings to leadership. 2. Performance Metrics: o Track error rates in eligibility determinations and aim for a significant reduction by June 30, 2025. E. Addressing Questioned Costs 1. Reconciliation Plan: The Missouri Department of Elementary and Secondary Education (DESE) has informed the School that the questioned costs of $20,578.74 will be withheld from future Food Service payment requests. The School will work with DESE to ensure proper adjustments and compliance with this reconciliation plan. 2. Process Transparency: Documentation of the withholdings and their impact on future payments will be maintained and reviewed to confirm accurate reconciliation of the overclaimed amount.

View Audit 335092 Questioned Costs: $1

Finding 517066 (2024-002)

Significant Deficiency 2024

University of Providence

MT

Student Financial Aid Allowable Costs / Cost Principles Eligibility

Contact Person Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Enhanced Monitoring of Subsidized Loan Eligibility o Accelerated Nursing Students’ loan eligibility will be closely monitored, particularly during the first two semesters, to identify and pre...

Contact Person Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Enhanced Monitoring of Subsidized Loan Eligibility o Accelerated Nursing Students’ loan eligibility will be closely monitored, particularly during the first two semesters, to identify and prevent over-awards. o Financial Aid staff will utilize Jenzabar Student Information System reporting tools to track Subsidized Loan usage and eligibility. o Anticipated Completion Date: Ongoing; Semester-based Review, effective Spring 2025 2. Preventive Measures for Timing Issues o Financial Aid staff will actively monitor updates to ISIR records and NSLDS reporting to mitigate timing-related errors. o Steps will be taken to identify students at risk for loan overpayment earlier in the process. o Anticipated Completion Date: February 1, 2025, and then ongoing with emphasis on the first two weeks of every semester. Commitment to Compliance: The University will leverage all available tools to prevent timing-related errors and ensure accurate Subsidized Loan awarding in future years.

View Audit 334955

Finding 517061 (2024-001)

Significant Deficiency 2024

University of Providence

MT

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

Contact Person(s) Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Evaluate Opportunity for Staffing Enhancements o A working group will be assembled to evaluate the feasibility of adding additional staff to the Financial Aid Department to ensure proper s...

Contact Person(s) Responsible: Kelli Engelhardt – Lead Mackenzie Stick - Support Corrective Actions Planned: 1. Evaluate Opportunity for Staffing Enhancements o A working group will be assembled to evaluate the feasibility of adding additional staff to the Financial Aid Department to ensure proper segregation of duties and adherence to federal guidelines. o If additional staffing is not possible due to budget constraints, existing resources within the University will be explored to meet compliance goals. o Anticipated Completion Date: March 30th, 2025 2. Implementation of Internal Control Procedures o Eligibility Determinations: Manual and automated eligibility processes will be reviewed by designated staff and supervised by the Vice President for Enrollment Management on a semester basis to ensure compliance. o Return of Funds Calculations: Dual-review processes for return of funds calculations will be implemented each semester to mitigate errors. o Anticipated Completion Date: February 28, 2025 3. Training and Documentation o Annual training will continue for the Financial Aid team to ensure compliance with the Federal Student Aid Handbook. o Comprehensive documentation and supervisory review checklists will be developed to maintain transparency. o Anticipated Completion Date: Ongoing; Annual Review in July 2025 Commitment to Compliance: The University is committed to rectifying this finding and will ensure future compliance with federal regulations.

View Audit 334955

Finding 516979 (2024-010)

Material Weakness 2024

State of New York

NY

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial Sys...

Office of Mental Health (OMH) acknowledges that there was an oversight in payments being passed through to a single subrecipient without an executed contract. This single event occurred during the Statewide transition from Grants Gateway to the Grants Management Module of the Statewide Financial System (SFS). The data transfer when the system switch occurred was not 100% accurate. The contract in question was incorrectly read and transmitted the contract to the new grants management module in SFS as executed. OMH is currently working on a contract amendment to support this payment which will be submitted for approval and signature by all required parties. The business owners of the SFS were informed of the error and it is OMH’s understanding that the issue has been addressed in SFS.

View Audit 334898 Questioned Costs: $1

Finding 516976 (2024-007)

Material Weakness 2024

State of New York

NY

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The Office of Mental Health (OMH) agrees with this recommendation. While OMH ensures that the source data is maintained and has updated internal procedures accordingly, a formalized policy and procedure will be implemented in SFY 2024-25.

View Audit 334898

Finding 516974 (2024-005)

Material Weakness 2024

State of New York

NY

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local d...

The Office of Temporary and Disability Assistance (OTDA) and the State will review, develop, and enhance the subrecipient monitoring policies and procedure, which include monitoring procedures over local districts. These policies and procedures would include verification of the source of the local district’s cost sharing or match to determine that the source is appropriate and in accordance with 45 CFR 75.306(b).

View Audit 334898 Questioned Costs: $1

Finding 516973 (2024-004)

Material Weakness 2024

State of New York

NY

Eligibility Period of Performance Reporting § 200.303

New York State Education Department’s Adult Career and Continuing Education Services-Vocational Rehabilitation (ACCES-VR) will update RSA 911 Reporting Data Validation policies and procedures. This updated policy and procedure will address the input of information provided through supporting documen...

New York State Education Department’s Adult Career and Continuing Education Services-Vocational Rehabilitation (ACCES-VR) will update RSA 911 Reporting Data Validation policies and procedures. This updated policy and procedure will address the input of information provided through supporting documentation, the storing of supporting documents and review protocols of the RSA 911 data elements.

View Audit 334898

Finding 516972 (2024-003)

Material Weakness 2024

State of New York

NY

Questioned Costs Period of Performance Matching / Level of Effort / Earmarking § 200.1 § 200.211 § 200.303

New York State Education Department will update the payment processing procedures and provide training to staff involved in preparing or processing payment forms to understand the appropriate application of cost centers to align with the Period of Performance for Federal awards, including the VR gra...

New York State Education Department will update the payment processing procedures and provide training to staff involved in preparing or processing payment forms to understand the appropriate application of cost centers to align with the Period of Performance for Federal awards, including the VR grant. Additional controls will be explored to ensure that the accounting details on the payment form are accurate and entered correctly into the Statewide Financial System.

View Audit 334898 Questioned Costs: $1

Finding 516926 (2024-001)

Significant Deficiency 2024

Mt. San Antonio Community College District

CA

Student Financial Aid Reporting Significant Deficiency

Federal Awards Findings And Recommendations 2024-001 Special Tests and Provisions - Enrollment Reporting View of Responsible Officials and Corrective Action Plan The Financial Aid and Admissions and Records departments in collaboration with the district, contracted with an outside consultant to he...

Federal Awards Findings And Recommendations 2024-001 Special Tests and Provisions - Enrollment Reporting View of Responsible Officials and Corrective Action Plan The Financial Aid and Admissions and Records departments in collaboration with the district, contracted with an outside consultant to help identify why the enrollment reporting process was not accurately reporting students' enrollment levels. It was identified that a system setting was not set to capture chnage sof enrollment levels within the specific terms. Based on the consultant recommendation, the district agreed to update system settings to accurately report student enrollment level changes throughout the term. These adjustments to the system settings will allow for the accurate and timely reporting of information to the National Student Loan Database System (NSLDS). This ongoing change to system settings is in place beginning with the Fall 2024 term. Additionally, the district has implemented internal controls to include: Developed additional training and Information Technology support structures to maintain data integrity associated with the National Student Clearinghouse (NSC) data submission, Developed pre data submission audit report to check for accuracy prior to the upload of required data to the NSC, and Created an internal work group consisting of financial aid and admissions and records professionals to review information associated with NSC reports prior to the scheduled submission of requested information. Implementation Date September 2024

View Audit 334838

Finding 516688 (2024-001)

Significant Deficiency 2024

Lawndale Christian Health Center and Affiliates

IL

Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Action taken in response to finding: LCHC management has implemented a robust task-management software to assist with internal controls, especially when related to grant management. Furthermore, a cloud-hosted warehouse for internal procedures was implemented to properly manage the assignment and tr...

Action taken in response to finding: LCHC management has implemented a robust task-management software to assist with internal controls, especially when related to grant management. Furthermore, a cloud-hosted warehouse for internal procedures was implemented to properly manage the assignment and transfer of accounting roles/responsibilities like the review and approval of grant drawdown request. Name(s) of the contact person(s) responsible for corrective action: Jeff Nelson, Accounting and Financial Analysis Director Planned completion date for corrective action plan: 9/30/2024

View Audit 334674

Finding 516662 (2024-002)

Material Weakness 2024

Central Oregon Regional Housing Authority

OR

Period of Performance Reporting Matching / Level of Effort / Earmarking

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports includi...

Response to Finding 2024-002 Federal Award Agency: Department of the Treasury Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company attempted to submit proposed 2023-2024 budgets and financial reports including form RD 3560-7 within the proscribed timeframe but encountered technical issues relating utility allowances. After an initial attempt to remediate the technical issue with RD, the property management company failed to submit the proposed budget. Corrective Action: 1. The housing authority is in the process of transitioning to a new property management company which will have better technical resources to resolve similar issues. Furthermore, the housing authority will institute a checklist with the new property management company which will include submission of the annual proposed budget and financial reports which will be reviewed by the housing authority for compliance. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 334644

Corrective Action Plans

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