Corrective Action Plans

Finding 9634 (2023-001)

Material Weakness 2023

MI

HUD Housing Programs Subrecipient Monitoring Eligibility

Finding Number: 2023-001 Condition: DHC did not complete fiscal year 2023 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupanc...

Finding Number: 2023-001 Condition: DHC did not complete fiscal year 2023 recertification. Planned Corrective Action: Staff will be retrained on the compliance requirements under the standards of the HCV Program through the oversight of the Rental Assistance Department Manager and Continued Occupancy Supervisor. The Department Manager and Supervisor will continue to utilize all Yardi monitoring reports to ensure the Department is operating in accordance with industry standards. Reporting will be done and monitored monthly to meet set goals. We know and maintain we will work in accordance with HUD rules and regulations where Annual Recertification processes are concerned. Weekly; Department Manager will review the certification pipeline to ensure compliance and follow up with the Housing Specialist to ensure compliance and meeting set weekly and monthly goals and metrics. Contact person responsible for corrective action: Felicia Burris, HCV Program Manager Anticipated Completion Date: 6/30/2023

View Audit 13310

Finding 9574 (2023-001)

Material Weakness 2023

North Big Horn Hospital District

WY

Material Weakness Reporting Significant Deficiency

Corrective action planned: When HRSA opens the portal again the numbers will be updated to estimates using the Allowance reserve percentages. If the portal does not open again the facility will calculate net patient revenues, using estimates, in a separate file to be sent to HRSA upon request. Ant...

Corrective action planned: When HRSA opens the portal again the numbers will be updated to estimates using the Allowance reserve percentages. If the portal does not open again the facility will calculate net patient revenues, using estimates, in a separate file to be sent to HRSA upon request. Anticipated completion date: Upon request. Contact person responsible for corrective action: Darcy Robertson, CFO

View Audit 13228

Finding 9572 (2023-003)

Material Weakness 2023

Northwest Oregon Housing Authority

OR

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

2023-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with aud...

2023-003 Housing Voucher Cluster – Assistance Listing No. 14.871 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Northwest Oregon Housing Authority has reviewed its inspection policies regarding timely inspections. All units are being scheduled in a biennial cycle. The units noted in this audit all had inspections completed in 2021 or 2022. The units inspected in 2021 have subsequently been inspected (and passed HQS) in 2023, and the units inspected in 2022 are or will be scheduled in 2024, thus resolving this finding. Name(s) of the contact person(s) responsible for corrective action: Sandra Soucie, HCV Manager, HCVManager@nwoha.org Planned completion date for corrective action plan: 1/31/2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Hsu-Feng Andy Shaw, Executive Director, at 503-861-0119.

View Audit 13226

Finding 9513 (2023-005)

Material Weakness 2023

Grant County

OR

Material Weakness Reporting Internal Control / Segregation of Duties

Views of responsible officials and planned corrective actions: A County Court member will meet with the contractor providing Title III services to discuss corrective action regarding timely completion of reporting and meeting reporting requirements

View Audit 13148

Finding 9492 (2023-001)

Material Weakness 2023

Boys and Girls Village, Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

The VP of Finance will make a template to reconcile A/R to Carelogic. On monthly basis the new senior accoutant will use this template to reconcile A/R to Carelogic. VP of Finance will review and sign off monthly.

View Audit 13073

Finding 9438 (2023-002)

Material Weakness 2023

Housing Authority of the City of Lexington, Nebraska

NE

HUD Housing Programs Special Tests & Provisions Cash Management

Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,292.34. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as well as a couple other items. If LHA is not...

Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,292.34. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as well as a couple other items. If LHA is not able to, then they will be remitted back to HUD. LHA agrees with the finding and the planned corrective action follows. LHA should have answers back from HUD in regards to using the funds within the next two weeks. LHA Procedure for the future: When Annual Contract is renewed, check balance of Residual Receipts and if over the $4500 limit, remit the amount back to HUD.

View Audit 12929

Finding 9400 (2023-001)

Material Weakness 2023

D H, Incorporated

OR

HUD Housing Programs Eligibility Material Weakness

Finding 2023-001 Response Type of Finding: Material weakness in internal control over compliance and noncompliance. Criteria: In accordance with DH, Incorporated’s regulatory agreement with HUD for its HUD Section 223(f) Insured Mortgage and HUD Section 8 Housing Assistance Payments contract, DH, In...

Finding 2023-001 Response Type of Finding: Material weakness in internal control over compliance and noncompliance. Criteria: In accordance with DH, Incorporated’s regulatory agreement with HUD for its HUD Section 223(f) Insured Mortgage and HUD Section 8 Housing Assistance Payments contract, DH, Incorporated is required to annually recertify its tenants. It is the responsibility of management to design and implement internal controls to ensure the tenants are recertified within the applicable timeframe required by HUD. Additionally, HUD requires minimum security deposits of $50 to be collected for all tenants. Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action: a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare b. Amanda Smith, Property Development Manager/ShelterCare 2. The corrective action planned: a. Pinehurst Management was overseeing property through 4/30/2023. ShelterCare was assigned as new managing agent 5/1/2023. b. ShelterCare is working to ensure that the onsite manager will be trained in HUD compliance. Training started in October 2023. c. We are currently prioritizing recertifications by oldest first so we are able to catch them up and get the property certifications back on track. d. Monthly review of Tenant Rental Assistance Certification System (TRACS) reports to ensure recertifications are being completed in a timely manner. 3. The anticipated completion date: a. New training was started in October 2023 and to be completed by 12/31/2023. Monthly review of TRACS reports was implemented 10/1/2023.

View Audit 12871

Finding 9285 (2023-003)

Material Weakness 2023

Family First Health Corporation

PA

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.430

Planned Corrective Action: Family First Health did update their internal policies around time and effort reporting as well as implemented an attestation form that is sent to employees through Paycom. Employee profiles have been updated to include the recognition of if/which grants their time is att...

Planned Corrective Action: Family First Health did update their internal policies around time and effort reporting as well as implemented an attestation form that is sent to employees through Paycom. Employee profiles have been updated to include the recognition of if/which grants their time is attributed to. Employees are required to attest to their time for every payroll prior to their supervisor’s approval. We have had success in obtaining signed attestation statement from employees in recognition of the connection between their work and respective grants. Completion Date 4/1/23 Accounting Name of Contact Person: Jenny Englerth, President/CEO; Brent Doores, CFO

View Audit 12740

Finding 9228 (2023-002)

Material Weakness 2023

The Chicago Lighthouse for the Blind and Visually Impaired

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

The Chicago Lighthouse will implement processes to address material weakness for internal controls in relation to reviewing and approving time spent by personnel working on government funded programs. Staff dedicating time and effort to activities that are multi-grant funded will prepare Personnel ...

The Chicago Lighthouse will implement processes to address material weakness for internal controls in relation to reviewing and approving time spent by personnel working on government funded programs. Staff dedicating time and effort to activities that are multi-grant funded will prepare Personnel Activity Reports (PAR) monthly and submit them to the Accounting Department once approved by the manager over the program. Charges to awards for salaries, wages, and benefits will be based on documented PAR approved by a responsible official(s) of the organization. PAR submissions will contain the breakdown of time dedicated by staff to activities and awards across all programs they support. In the event a staff member is dedicated to only one program or cost objective, the recurrence of the PAR will be at least twice a year. Each Program Director must ensure that all grant-funded employees are familiar with time documentation guidelines and are complying with these requirements. The Director of Grants and Contracts will review the time and effort report (PAR) and confirm appropriate verification. As part of the recurring vouchering process, the Director of Grants and Contracts will reconcile actual hours worked and percentage of hours worked per program as reported on the time reporting forms to actual charges within the accounting system. The Director of Grants and Contracts will work with the Program Director/Administrator to resolve any discrepancies. The Program Director/Administrator must initial any corrections that are made to the forms. Name of the contact person responsible for corrective action: Rosa Carrillo, CFO Anticipated completion date for corrective action: 07/01/2023

View Audit 12612

Finding 9218 (2023-004)

Material Weakness 2023

Ypsilanti Community Schools

MI

Cash Management Eligibility Material Weakness

Finding 2023-004- Eligibility- Reimbursements Request Auditor Description of Condition: The School District's support for the number of meals served did not agree to the meals requested on the reimbursement requests. The District should request reimbursement for the actual number of meals served an...

Finding 2023-004- Eligibility- Reimbursements Request Auditor Description of Condition: The School District's support for the number of meals served did not agree to the meals requested on the reimbursement requests. The District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Corrective Action Plan: The Business Office will work with the Food Service Director to implement procedures to ensure meals service data is retained and communicated to the entity requesting reimbursement for meals served. Responsible Person: Director of Finance and Director of Food Service. Anticipated Completion Date: June 30, 2024

View Audit 12601

Finding 9159 (2023-001)

Material Weakness 2023

Montgomery College

MD

Matching / Level of Effort / Earmarking Student Financial Aid Subrecipient Monitoring § 200.303

U.S. Department of Education 2023-001 NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that the incorrect enrollment status, effective date, and program begin date was reported to N...

U.S. Department of Education 2023-001 NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of enrollment status reporting, we noted that the incorrect enrollment status, effective date, and program begin date was reported to NSLDS. Recommendation: The College should evaluate their procedures and policies related to reporting status changes to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Cause-Enrollment Status Reporting: Montgomery College utilizes the National Student Clearinghouse (NSC) as a third-party provider in order to submit student information to the NSLDS. Student enrollment status corrections were uploaded to NSC timely, however, monitoring of the upload through success was inconsistent, resulting in error reports preventing the accurate and timely update to the enrollment statuses. No review was completed to ensure the upload was completed in NSLDS. Cause for Effective Date Reporting - Inaccurate Student withdrawal effective dates were not identified timely due to delays in the review of student withdrawal status. Cause for Program Start Date Reporting - Inaccurate Student program begin dates were due to a programming issue with the file transmission software. Program start date was updating each semester to the latest semester start date. There was insufficient review to identify the problem and recommend a solution to resolve. The following actions have been implemented to resolve the deficiencies: Review of error reports by an employee not responsible for correcting the errors to ensure completeness and timeliness of the corrections submitted. Use of internal weekly reports to identify students who dropped below half time status or withdrew entirely from a semester. Use of the NSC online error reporting tool to correct errors monthly. Errors are corrected using this tool within eight days of receipt of the error report, which provides the NSC two days to resubmit the information and meet the ten-day resolution requirement. Utilize the Enrollment Reporting Summary Report (SCHER1) to ensure completeness and timeliness of error correction submissions. The Dept of Enrollment Services has coordinated with the Office of Information Technology to adjust the programming on the file transmission to NSC to ensure accuracy and minimize discrepancies. Manually submit corrections directly to NSLDS on an as-needed basis. Name(s) of the contact person(s) responsible for corrective action: Director of Enrollment Services- Earnest Cartledge Planned completion date for corrective action plan: December 2023

View Audit 12532

Finding 9148 (2023-002)

Material Weakness 2023

Springport Public Schools

MI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

Finding: 2023-002 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: Two of ...

Finding: 2023-002 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: Two of the contracts selected for testing that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Christine Robinson, Superintendent and Melissa Butler, LEA Business Manager Anticipated Completion Date: June 30, 2024

View Audit 12522 Questioned Costs: $1

Finding 9069 (2023-001)

Material Weakness 2023

Naf Senior Housing, Inc.

NE

HUD Housing Programs Special Tests & Provisions Cash Management

Finding 2023-001: Excess Residual Receipts Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,29234. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as ...

Finding 2023-001: Excess Residual Receipts Lexington Housing Authority (LHA) did fail to determine excess receipts were due to HUD when its PRAC renewed November 1, 2022. Amount due is $5,29234. LHA is preparing to ask HUD if we can use some of the excess receipts to fix the smoke alarm system as well as a couple other items. If LHA is not able to, then they will be remitted back to HUD. LHA agrees with the finding and the planned corrective action follows. LHA should have answers back from HUD in regards to using the funds within the next two weeks. LHA Procedure for the future: When Annual Contract is renewed, check balance of Residual Receipts and if over the $4500 limit, remit the amount back to HUD.

View Audit 12420

Finding 9034 (2023-001)

Material Weakness 2023

Bayfield School District

CO

Eligibility Material Weakness Reporting

Material Weakness, Internal Control over Compliance Personnel Responsible for Corrective Action: Julie Whitmore, Director of Nutrition Services and Leon Hanhardt, Superintendent of Schools Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The District will document the review of a s...

Material Weakness, Internal Control over Compliance Personnel Responsible for Corrective Action: Julie Whitmore, Director of Nutrition Services and Leon Hanhardt, Superintendent of Schools Anticipated Completion Date: June 30, 2024 Corrective Action Plan: The District will document the review of a sampling of eligibility determinations for program participants.

View Audit 12368

Finding 8970 (2023-002)

Material Weakness 2023

North Bend Junior-Senior High School District 95

NE

Internal Control / Segregation of Duties Material Weakness

October 25, 2023 School District No. 27-0595, North Bend, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincol...

October 25, 2023 School District No. 27-0595, North Bend, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2022 through August 31, 2023 The findings from the October 25, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2023-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call the District at (402) 652-3268.

View Audit 12289

Finding 8958 (2023-002)

Material Weakness 2023

Montreat College

NC

Student Financial Aid Reporting Special Tests & Provisions

2023-002 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063...

2023-002 – Student Financial Aid Cluster – (a) Federal Pell Grant (b) Federal Supplemental Educational Opportunity Grant (c) Federal Work Study Grant (d) Federal Perkins Loan Program (e) Federal Direct Student Loans (f) Teacher education Assistance for College and Higher Education ALN No. (a) 84.063 (b) 84.007 (c) 84.033 (d) 84.038 (e) 84.268 (f) 84.379 – Year Ended June 30, 2023 Condition Found The College did not report graduate status changes within 60 days for ten out of twenty students (50%) tested. We consider this condition to be a material weakness of internal control over compliance relating to the Special Tests and Provisions compliance requirement. Corrective Action Plan The Registrar has updated its process to report the graduate status within 30 days of the end of each semester. Student Financial Services has set up an additional process to follow up with the Registrar at the end of each semester to ensure it has been completed. Responsible Person for Corrective Action Plan Fred Miller – Registrar Jeremy Hurse – Director of Student Financial Services Deborah Beck – Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 10/11/2023

View Audit 12261

Finding 8940 (2023-001)

Material Weakness 2023

Syracuse Arts Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER fun...

Finding Summary: Syracuse Arts Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Syracuse Arts Academy reported no ESSER I and ESSER II expenditures, ESSER III award amounts in error and all ESSER salaries and benefits expenditures and full-time employee amounts incorrectly. Responsible Individuals: Accountant and Director Corrective Action Plan: Management will provide the USBE with the correct ESSER I and ESSER II expenditures, ESSER III award amounts, all correct ESSER salaries and benefits expenditures and all correct ESSER full-time employee amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period

View Audit 12217

Finding 8920 (2023-003)

Material Weakness 2023

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

The organization’s Sr Division Director Housing Stability will implement a rent reasonableness completion and review process.

View Audit 12214

Finding 8893 (2023-001)

Material Weakness 2023

Susquehanna River Basin Commission

PA

Reporting Material Weakness

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are ...

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-001 – Material Weakness – Control Operation – Expenses- Reporting Recommendation We recommend that the Commission evaluate their current internal controls over financial reporting and identify areas for improvement that are most important for consistent and accurate financial reporting. View of responsible officials and planned corrective action The Commission will review its control procedures over accounts payable to verify that invoices are properly recorded in the correct fiscal year.

View Audit 12179

Finding 8831 (2023-001)

Material Weakness 2023

Wallace Stegner Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER f...

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Wallace Stegner Academy reported ESSER II expenditures outside of the required reporting period and failed to report ESSER III set-aside awards. Responsible Individuals: Accountant and Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER II expenditures and ESSER III award amounts. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 12093

Finding 8829 (2023-006)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Material Weakness Reporting

2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a quest...

2023-06 Material Weakness: During annual audit testing it was found that one member of the GEODC staff was preparing and reviewing federal grant reports. The reports did not accurately reflect the grant activity. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a material weakness in internal control over compliance pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member. The staff member directly involved in the financial accounting function of GEODC should perform one of these duties. Action Taken: GEODC staff are in agreement with the recommendation and will improve controls over compliance for reporting by designating grant reporting to one member of the GEODC staff and review of the reports to a different staff member, making sure the staff member directly involved in the financial accounting function of GEODC performs one of these duties.

View Audit 12088 Questioned Costs: $1

Finding 8828 (2023-005)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Material Weakness Reporting

2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of...

2023-05 Material Weakness: The final report submitted to EDA for the CARES Planning grant, Assistance Listing 11.307, incorrectly reported that all funds had been spent when $131,986 remained unspent. Incorrect reporting led EDA to close the grant without question and results in a questioned cost of $131,986 and a compliance violation of requirements pertaining to Reporting being reported in the audit reporting package. Recommendation: It was recommended unspent federal funds $131,986 be reported and be returned to the US Department of Commerce. Action Taken: GEODC staff agreed with the finding and completed the recommended step after the issue was identified in the annual audit but before the date of the audit report.

View Audit 12088 Questioned Costs: $1

Finding 8826 (2023-004)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities All...

2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements. Action Taken: GEODC staff are in agreement with the recommendation and will improve internal controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements.

View Audit 12088 Questioned Costs: $1

Finding 8734 (2023-001)

Material Weakness 2023

Columbia Village

MN

Material Weakness Reporting Internal Control / Segregation of Duties

Management will continue to rely on the audit firm to draft the financial statement and the related notes to the financial statements, and will review, approve, and accept responsibility for the annual financial statements prior to their issuance.

View Audit 11891

Finding 8651 (2023-002)

Material Weakness 2023

District #20, Burtcounty, State of Nebraska

NE

Internal Control / Segregation of Duties Material Weakness

October 25, 2023 School District No. 11-0020, Lyons, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave...

October 25, 2023 School District No. 11-0020, Lyons, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2022 through August 31, 2023 The findings from the October 25, 2023 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2023-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS – FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2023-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call the District at (402) 687-2363.

View Audit 11804

Corrective Action Plans

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