Corrective Action Plans

Finding 46118 (2022-001)

Material Weakness 2022

TX

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

Finding 2022-001 Enrollment Reporting Views of Responsible Officials The University agrees with the auditor?s findings and recommendations. Corrective Action Plan The University has implemented additional training for this compliance requirement to ensure that changes in enrollment status are record...

Finding 2022-001 Enrollment Reporting Views of Responsible Officials The University agrees with the auditor?s findings and recommendations. Corrective Action Plan The University has implemented additional training for this compliance requirement to ensure that changes in enrollment status are recorded correctly in the system and reported accurately. Additionally, the University will resolve status change discrepancies and review status change reporting output monthly to ensure that changes are reported accurately. Implementation Date Immediate Individual(s) Responsible Yvonne Harwood, Vice President of Institutional Effectiveness and Becky Wilson, Assistance Vice President of Financial Assistance

View Audit 41496

Finding 46104 (2022-003)

Material Weakness 2022

Southwestern Wisconsin Community School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2022-003- Material Adjustments Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the au...

Finding #2022-003- Material Adjustments Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District?s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: John Costello Anticipated Completion: June 30, 2023

View Audit 40958

Finding 46080 (2022-001)

Material Weakness 2022

Hilltop Health Services Corporation

CO

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-01 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #: 93.498 Finding Summary: We reported expenses reimbursed from other sources as Unreimb...

Finding 2022-01 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #: 93.498 Finding Summary: We reported expenses reimbursed from other sources as Unreimbursed Expenses Attributable to Coronavirus in the Period 2 Department of Health and Human Services (HHS) report. Additionally, due to a formula error, we omitted certain patient revenues in Q2 ? Q4 of 2021 - actual in the HHS Period 2 Report. These errors in reporting did not result in any questioned costs because we reported lost revenues attributable to the impact of the coronavirus well in excess of the funding received when using the corrected calculation. As a result, there were no questioned costs. Responsible Individuals: Carter Bair, CFO Corrective Action Plan: Management agrees that the reporting was in error for the Provider Relief Fund and American Rescue Plan. The issue arose due to some confusion in the instructions over Reimbursed and Un-Reimbursed funds. Though the reporting error did not affect the allowability of our expenses that were applied to these funds, it did affect the reporting. We have agreed that in the future we will have more than one individual reviewing the reimbursement rules and calculations used for reporting. Anticipated Completion Date: December 1, 2022

View Audit 40854

Finding 46078 (2022-003)

Material Weakness 2022

East River Legal Services Corporation

SD

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

Finding 2022-003 Federal Agency Name: Legal Services Corporation Program Name: LSC Basic Field Grant; LSC Technology Improvement Grant. CFDA#: 09-542026 Finding Summary: Total hours and LSC hours worked used to drive monthly allocation of indirect expenses by grant did not agree to total hours and ...

Finding 2022-003 Federal Agency Name: Legal Services Corporation Program Name: LSC Basic Field Grant; LSC Technology Improvement Grant. CFDA#: 09-542026 Finding Summary: Total hours and LSC hours worked used to drive monthly allocation of indirect expenses by grant did not agree to total hours and LSC hours worked in the Organization?s timekeeping software for eight of the twelve months. Additionally, one instance identified in which the rate of pay paid to an employee did not agree to the approved rate of pay. Responsible Individuals: Kathy Schroeder, 3rd party accountant, and Lea Wroblewski, Executive Director. Corrective Action Plan: Additional procedures are being followed to ensure that the timekeeping software is completed on a timely basis and locked down by the Executive Director or Technology Consultant when all entries have been made and reviewed. The time report used for the indirect expense allocations is not processed until the software is locked down. All changes to employees pay calculation are made after the submission of an approved Personnel Action Form is provided to the staff accountant. Each payroll is then reviewed by the Executive Director and a board member before processing. Completion Date: 06/30/2023

View Audit 40917

Finding 46076 (2022-003)

Material Weakness 2022

School District of Random Lake

WI

Questioned Costs Special Tests & Provisions Material Weakness

Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. District management will review policies and procedures in response to the finding. Additional Response Patti Degnitz, Business Manager, is the contact person for the District. She performs the followi...

Special Tests and Provisions ? Wage Rate Requirements There is no disagreement with the finding. District management will review policies and procedures in response to the finding. Additional Response Patti Degnitz, Business Manager, is the contact person for the District. She performs the following mitigating controls: 1. Reviews and approves all adjusting entries proposed by the auditor. 2. Compares final adjusted trial balance with audited financial statements. 3. Compares the schedule of expenditures of federal awards and state financial assistance to: a. Final adjusted trial balance b. Submitted final reimbursement claims c. State payment register and DPI website

View Audit 41494 Questioned Costs: $1

Finding 46071 (2022-001)

Material Weakness 2022

Southeast Mental Health Services

CO

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

View of Responsible Official and Planned Corrective Action: Oversight of time cards has been established and assigned. Southeast Health Group management is confident that there were no erroneous invoicing charges nor inaccurate requests for reimbursement. SHG?s time and effort reporting guidelines ...

View of Responsible Official and Planned Corrective Action: Oversight of time cards has been established and assigned. Southeast Health Group management is confident that there were no erroneous invoicing charges nor inaccurate requests for reimbursement. SHG?s time and effort reporting guidelines ensured proper accounting and compliance standards were followed and oversight has been added to ensure proper documentation.

View Audit 40000

Finding 46055 (2022-004)

Material Weakness 2022

Housing Authority of the City of Oakland, California

CA

HUD Housing Programs Eligibility Subrecipient Monitoring § 200.303

Reference Number 2022-004: The Office of Property Operations has reviewed the audit finding report and recommendations. The department will implement steps to monitor compliance with Public Housing program policies to ensure staff perform timely annual re-certifications, following established guidel...

Reference Number 2022-004: The Office of Property Operations has reviewed the audit finding report and recommendations. The department will implement steps to monitor compliance with Public Housing program policies to ensure staff perform timely annual re-certifications, following established guidelines and retaining acceptable documentation to support resident eligibility determinations and subsequent re-certifications. These items include: ? Ensuring all initial eligibility information is received at the time of unit leasing ? Updating protocols for documenting the re-certification process, including file checklists to ensure all documents are in the resident file ? Re-establishing a file audit protocol to be performed on a quarterly basis ? Closely monitoring delayed re-certifications, including written documentation regarding any delays ? Creating a standard operating procedure to document any delays in re-certifications that may impact the timeliness and accuracy of data reported to the HUD system ? Scheduling recertification training for all staff involved in the re-certification process before June 30, 2023 Contact Information: Michelle Hasan, Director of Leased Housing

View Audit 52339

Finding 46032 (2022-001)

Material Weakness 2022

Northern Wells Community Schools

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Lis...

FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, After School Snacks, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020, the School Corporation had underclaimed lunches by 212 meals and overclaimed breakfast by 42 meals. In April 2021, the School Corporation had overclaimed breakfast by 397 meals. In October 2021, the School Corporation had underclaimed lunches by 48 meals and snacks by 36 meals. In April 2022, the School Corporation had overclaimed lunches by two meals, snacks by 45 meals, and underclaimed breakfast by 2 meals. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Going forward, we will have multiple people verifying the data before submission to reimbursement for claims to make sure all meals submitted are accurate and meet the criteria and eligibility of the Child Nutrition Cluster. Responsible Party and Timeline for Completion: The Food Service Director and the Corporation Treasurer are the responsible parties for this corrective action. This will be implemented 4/1/2023.

View Audit 40998 Questioned Costs: $1

Finding 45991 (2022-014)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

Reporting Allowable Costs / Cost Principles Material Weakness

Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45990 (2022-013)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

Reporting Material Weakness

Finding Number: 2022-013 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review the Per Pupil Expenditure Report prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved wi...

Finding Number: 2022-013 ? Reporting Corrective Action Plan: A process has been put in place for the school principal to review the Per Pupil Expenditure Report prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the Per Pupil Expenditure Report as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45989 (2022-012)

Material Weakness 2022

Mater Academy of Northern Nevada

NV

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manage...

Finding Number: 2022-012 ? Level of Effort ? Maintenance of Effort Corrective Action Plan: A process has been put in place for the school principal to review all Maintenance of Efforts (MOE) prior to submission to the grantor. Approval is evidenced by email sent by principal to the NSLP Grant Manager, which is saved with the MOE as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 41067

Finding 45984 (2022-004)

Material Weakness 2022

Independent School District No. 381

MN

Cash Management Material Weakness Reporting

REPORTING Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Finding: ? Material Weakness...

REPORTING Federal agency: U.S. Department of Agriculture Federal program title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, and 10.559 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-0381-000 Award Period: June 30, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District review and approve the CLiCS meal counts timely before they are submitted. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to work on establishing a process to ensure all CLiCS meal counts are reviewed and approved timely. Official Responsible for Ensuring CAP: Tanner Spawn, Business Manager. Planned Completion Date for CAP: June 30, 2023.

View Audit 41994

Finding 45837 (2022-001)

Material Weakness 2022

University Community Health Services, Inc. Dba Connectus Health

TN

Material Weakness Internal Control / Segregation of Duties

Federal Award Findings and Questioned Costs - Major Federal Awards Finding 2022-001 Material Weakness and Nonmaterial Noncompliance in Internal Control over retention of supporting documentation relating to sliding fee test. 2022-001 Recommendation: The Organization should ensure that controls and p...

Federal Award Findings and Questioned Costs - Major Federal Awards Finding 2022-001 Material Weakness and Nonmaterial Noncompliance in Internal Control over retention of supporting documentation relating to sliding fee test. 2022-001 Recommendation: The Organization should ensure that controls and procedures are implemented to ensure that all supporting documentation substantiating all patient household income and the number of residents who reside within their household is obtained and verified before services are provided. It should then be retained as supporting documentation that this compliance test has been completed and validated. Action Taken: We concur with the recommendation and will establish procedures to ensure supporting documentation substantiating all patient household income and the number of residents who reside within their household is obtained and verified before services are provided. Date of Completion: June 30, 2023 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Valerie Butt, Chief Financial Officer, at 757-618-0476. Sincerely, Valerie Butt Chief Financial Officer.

View Audit 40682

Finding 45722 (2022-004)

Material Weakness 2022

City of Albemarle

NC

Questioned Costs Special Tests & Provisions Eligibility

Name of Contact Person: Dr. Kim Scott, Director of Public Housing Corrective Action/Management?s Response: The issues regarding applicant files was one of the first control issues identified when I came to the City. A written action plan has been developed with the approval of our local Housing and ...

Name of Contact Person: Dr. Kim Scott, Director of Public Housing Corrective Action/Management?s Response: The issues regarding applicant files was one of the first control issues identified when I came to the City. A written action plan has been developed with the approval of our local Housing and Urban Development field office. Each applicant is being reviewed at their anniversary date to obtain complete records of documentation to support eligibility. Proposed Completion Date: Immediately and ongoing.

View Audit 40270 Questioned Costs: $1

Finding 45689 (2022-005)

Material Weakness 2022

Blackburn University Dba Blackburn College

IL

Questioned Costs Student Financial Aid Special Tests & Provisions

Condition: The College did not timely and accurately complete refund calculations in the Fall. In review of the Fall 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Fall 2021 return of Title IV funds calculations. As a result of...

Condition: The College did not timely and accurately complete refund calculations in the Fall. In review of the Fall 2021 calculations the number of days in the break were not calculated correctly, resulting in the incorrect days in all Fall 2021 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 6 out of the population of 11 (54.5%) Fall withdrawal calculations. A sample of Spring withdrawal calculations identified no errors. We consider this finding to be a material weakness in relation to Special Tests and Provisions and is a repeat finding shown in Section IV of this report as prior year finding 2021-004. Statistical sampling was not used in making sample selections. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3rd party servicer, Fully Disbursed. The current Financial Aid staff at Blackburn College started in October of 2021 but the processing was conducted by Fully Disbursed as they were under contract with Blackburn College for all 2021-2022 processing and packaging until August 2022 at the completion of the summer semester. The Financial Aid staff at Blackburn Colleges understands that when calculating Return of Title IV funds, it is important to carefully review and accurately count the number of calendar days in the payment period. Currently, we review the College Academic Calendar for all vacations periods and ensure that any periods that are 5 or more days in length are added when setting up the School Calendar Profile in the R2T4 screen each academic year. This will help to make certain that all relevant dates are properly documented and that we are using the correct formula for calculating R2T4. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: Fall 2022

View Audit 40629 Questioned Costs: $1

Finding 45688 (2022-004)

Material Weakness 2022

Blackburn University Dba Blackburn College

IL

Student Financial Aid Eligibility Material Weakness

Condition: The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 23 of the 40 students in the sample (57.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility complianc...

Condition: The College did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 23 of the 40 students in the sample (57.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2021-003. Statistical sampling was not used in making sample selections. Corrective Action Plan: It is important to note that the entire 2021/2022 award year was processed by 3rd party servicer, Fully Disbursed. The current Financial Aid staff at Blackburn College started in October of 2021 but the processing was conducted by Fully Disbursed as they were under contract with Blackburn College for all 2021-2022 processing and packaging until August 2022 at the completion of the summer semester. The Financial Aid Office must emphasize the importance of accurate record-keeping in financial transactions. As a department we will continue to work closely with the Business office to ensure that every drawdown is properly documented and matches the corresponding dates and amounts. Additionally, we will continue to perform monthly reconciliations to ensure that any discrepancies are identified and addressed promptly. This process helps to minimize errors and maintain transparency in our overall financial aid operations. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: Fall 2022

View Audit 40629

Finding 45686 (2022-006)

Material Weakness 2022

Community College of Beaver County

PA

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding 2022-006: Direct Loan Reconciliation ? Material Weakness and Noncompliance Condition: Documentation that the required monthly School Account Statement (SAS) reconciliations were not completed for any of the three monthly tested for the year ended June 30, 2022. Responsible for the Plan: Jane...

Finding 2022-006: Direct Loan Reconciliation ? Material Weakness and Noncompliance Condition: Documentation that the required monthly School Account Statement (SAS) reconciliations were not completed for any of the three monthly tested for the year ended June 30, 2022. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of Financial Operations Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance with the Direct Loan Reconciliation requirements the college will adopt the following procedure. ? On a regular basis the Financial Aid Assistant/Loan Officer will process disbursements of direct loans using Powerfaids. This process will include sending files back and forth through CPS to update the Common Origination and Disbursement (COD) site as well as processing files to Jenzabar to make awards to student accounts. The Financial Aid Assistant/Loan Officer will be responsible for resolving any rejects that are returned through CPS into Powerfaids to ensure that all disbursements are approved and accepted in COD. ? At the beginning of the month the Financial Aid Assistant/Loan Officer will send the Director of Financial Aid the SAS report from CPS. ? The Director will pull the FA transactions from Jenzabar for the previous month and compare it to the COD disbursements to ensure the records match. The Director will prepare the reconciliations detailing the disbursements and drawdowns from COD as well as the disbursements and drawdowns reflected in Jenzabar. The Director will identify any discrepancies. ? Upon completion of the Reconciliation the Director of Financial Aid will review with Financial Aid Assistant/Loan Officer and the Director of Financial Operations ? Additionally, the DFO will ensure that independent reconciliations are performed from the General ledger back to AR Student accounts, this adds an essential third component on the FA review process to enable our identification of funds that are in scope for return but have been incorrectly posted or otherwise not available to the FA reconcilers under the proper AR accounts.

View Audit 52943

Finding 45681 (2022-004)

Material Weakness 2022

Community College of Beaver County

PA

Student Financial Aid Cash Management Material Weakness

Finding 2022-004: Disbursements to or on Behalf of Students ? Material Weakness and Noncompliance Condition: For 13 of the 25 students selected for testing, a credit balance was late being paid back to the student, a waiver was not obtained, and the College is on the reimbursement payment method. Fo...

Finding 2022-004: Disbursements to or on Behalf of Students ? Material Weakness and Noncompliance Condition: For 13 of the 25 students selected for testing, a credit balance was late being paid back to the student, a waiver was not obtained, and the College is on the reimbursement payment method. For one of the 25 students selected for testing, disbursement was made to the first time student prior to 30 days after the first day of classes. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of Financial Operations Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance with the disbursement to or on behalf of student the college will adopt the following procedures: ? The Financial Aid office will create disbursements transactions through Powerfaids and transmit those to Jenzabar creating FA and LO transactions. ? To ensure that first time borrower disbursements are delayed until after 30 days from the first day of classes the college will adjust our disbursement dates for all students to be after the 30 th day of the term. ? The Business Office will review and post the FA and LO transactions on a daily basis. ? The Business Office will review all FA and LO transactions for any disbursements that might be for a prior term that could potentially result in a Title IV credit balance. ? The Business Office will prepare a refund list weekly (that will be generated by the weekly posting of FA, LO transactions as well as CG, MS and any payments received) to ensure that credit balance are distributed to students in a timely manner. ? Monthly General Ledger reconciliations on student AR accounts are implemented and will facilitate our capture of issues timelier and assist with the identification of adjustments when needed.

View Audit 52943

Finding 45679 (2022-005)

Material Weakness 2022

Community College of Beaver County

PA

Student Financial Aid Material Weakness Reporting

Finding 2022-005: Return of Title IV Funds ? Material Weakness and Noncompliance Condition: For two out of two students selected for testing, their return was not submitted within the required 45-day window. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of ...

Finding 2022-005: Return of Title IV Funds ? Material Weakness and Noncompliance Condition: For two out of two students selected for testing, their return was not submitted within the required 45-day window. Responsible for the Plan: Janet Davidson, Director of Financial Aid Dennis Zeh, Director of Financial Operations Planned completion date: June 30, 2023 Corrective Action Plan: To ensure compliance for the Return of Title IV Funds requirements the college will adopt the following procedure: ? The Director of Financial Aid will review the Registration Changes Made by Date Report for the appropriate term on a daily basis to find any students who dropped to zero credits. ? These students will be reviewed to determine if they have any Title IV grants or loans that have been disbursed or could have been disbursed for the payment period. ? For students who have Title IV aid that was disbursed or could have been disbursed for the payment period the Director will complete the R2T4 calculation and determine the amount of aid if any that needs to be returned to the appropriate grant or loan program. ? The Director of Financial Aid will notify the Financial Aid Assistant/Loan Officer of the amounts that need to be returned. The Financial Aid Assistant/Loan Officer will make adjustments to the student aid and process FA transactions to the Business Office. In addition, the Financial Aid Assistant/Loan Officer will process adjustments to the loan or grant program through Powerfaids to the COD system. ? The Director of Financial Aid will ensure that this process is completed within 30 days of the date the student dropped to zero credits. ? The Business Office will process return requests within 48 hours of submission ? Monthly General Ledger reconciliations on student AR accounts are implemented and will facilitate our capture of issues timely and assist with the identification of adjustments when needed.

View Audit 52943

Finding 45678 (2022-001)

None 2022

Bethel School District No. 403

WA

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

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). F...

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: District will include federal prevailing wage rate clauses in all federal contracts. We will also obtain the weekly certified payroll reports. Anticipated date to complete the corrective action: 9/1/2023

View Audit 53745

Finding 45633 (2022-002)

Material Weakness 2022

Athens-Meigs Educational Service Center

OH

Equipment & Real Property Management Material Weakness

Finding Number: 2022-002 Planned Corrective Action: The Treasurer will remove disposed assets promptly from Inventory. Anticipated Completion Date: 06/30/2023 Responsible Contact Person: Teresa McGinnis

View Audit 47412

Finding 45632 (2022-004)

Material Weakness 2022

Athens-Meigs Educational Service Center

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness

Finding Number: 2022-004 Planned Corrective Action: The Treasurer will ensure prevailing wage is paid when applicable and monitor compliance. Anticipated Completion Date: 06/30/2023 Responsible Contact Person: Teresa McGinnis

View Audit 47412

Finding 45631 (2022-003)

Material Weakness 2022

Athens-Meigs Educational Service Center

OH

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.313

Finding Number: 2022-003 Planned Corrective Action: The Treasurer will add new capital assets to Inventory promptly. Anticipated Completion Date: 06/30/2023 Responsible Contact Person: Teresa McGinnis

View Audit 47412

Finding 45560 (2022-001)

Material Weakness 2022

North Adams Jerome Public Schools

MI

Questioned Costs Procurement, Suspension & Debarment Cash Management

The School will more diligently assess the specific need of the school and put better procedures into place to ensure that the grant funds are being utilized on allowable expenditures.

View Audit 45298 Questioned Costs: $1

Finding 45513 (2022-002)

Material Weakness 2022

Morrison County

MN

Questioned Costs Reporting Material Weakness

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Shannon Coyle, County Auditor-Treasurer Corrective Action Planned: Morrison County management is aware that the ann...

Finding Number: 2022-002 Finding Title: Reporting Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Shannon Coyle, County Auditor-Treasurer Corrective Action Planned: Morrison County management is aware that the annual Project and Expenditure Report submitted for Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) to the U.S. Treasury was done so incorrectly. The County has reviewed the U.S. Department of the Treasury guidance and form instructions to ensure it is correctly reporting its CSLFRF activity going forward. Anticipated Completion Date: The correction will be made on the Annual Project and Expenditure Report due in April 2024, for the reporting period ending March 31, 2024.

View Audit 50608 Questioned Costs: $1

Corrective Action Plans

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