Corrective Action Plans

Finding 47411 (2022-003)

Material Weakness 2022

McNary Elementary School District No. 23

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.

View Audit 52089

Finding 47410 (2022-002)

Material Weakness 2022

McNary Elementary School District No. 23

AZ

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

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source ...

The District has hired a new business manager as well as engaged a third party accountant with considerable experience. The individuals will work together to process financial transactions and record resulting financial information going forward. Controls have been implemented to ensure that source documentation is retained to support all transactions.

View Audit 52089

Finding 47398 (2022-005)

Material Weakness 2022

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Material Weakness ? Management Override of Controls The former Executive Director of River Valley Transit Authority, the managing agency of Endless Mountains Transportation Authority, was relieved of his duties in November 2022. The new administration has created a procurement department that is re...

Material Weakness ? Management Override of Controls The former Executive Director of River Valley Transit Authority, the managing agency of Endless Mountains Transportation Authority, was relieved of his duties in November 2022. The new administration has created a procurement department that is responsible for the review of any and all purchases made by departments as well as bidding requirements. The Procurement Manager is responsible for ensuring that all procurement guidelines are being followed prior to entering into any contract. All necessary procurement information is attached to invoices prior the invoice being processed. The board is required to approve any procurement that meets the municipal authority bidding guidelines.

View Audit 49743

Finding 47397 (2022-004)

Material Weakness 2022

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Material Weakness

Material Weakness ? Segregation of Duties During the course of the FY22 fiscal year, the segregation of duties weakness had been mitigated with the hiring of a Comptroller at River Valley Transit Authority, the managing entity for Endless Mountains Transportation Authority. During the course of the...

Material Weakness ? Segregation of Duties During the course of the FY22 fiscal year, the segregation of duties weakness had been mitigated with the hiring of a Comptroller at River Valley Transit Authority, the managing entity for Endless Mountains Transportation Authority. During the course of the year, that position became vacant resulting in a segregation of duties issues. Endless Mountains Transportation Authority is hiring a Fiscal Technician for the input of invoices. The invoices will be approved by department heads. The Fiscal Officer at River Valley Transit Authority will be responsible for cutting the checks which are housed at River Valley Transit Authority. Both the Chief Finance Officer and the Executive Director review and approve the check register prior to any checks being released. In addition to the aforementioned, River Valley Transit Authority is in the process of hiring a Comptroller that will be responsible for reviewing invoice statements.

View Audit 49743

Finding 47396 (2022-001)

Material Weakness 2022

Sansum Clinic

CA

Reporting Material Weakness

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2022 Management?s Views and Corrective Action Plan Finding No.: 2022-001: Reporting ? Material Wea...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2022 Management?s Views and Corrective Action Plan Finding No.: 2022-001: Reporting ? Material Weakness in Internal Control Over Compliance Federal Program Information Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year 2021 Corrective Action Planned Sansum Clinic agrees with the finding and management has implemented a corrective action plan. Management has added an additional layer of review control over the completeness and accuracy of expenditures and calculations included in future federal award reporting submissions. Person Responsible for Correction Action: Alex Bauer, Chief Financial Officer Anticipated Completion Date: September 1, 2023

View Audit 49742

Finding 47382 (2022-004)

Material Weakness 2022

Southwest Behavioral Health Services, Inc. and Subsidiaries

AZ

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.430

Item: 2022-004 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022...

Item: 2022-004 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? June 30, 2023 Compliance Requirement: Allowable Activities and Costs Criteria: Under cost principles established by 2 CFR 200.430, compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal award, including but not necessarily limited to wages and salaries. Condition: In our sampling of payroll expenditures charged to the program, we noted one employee's wage rate charged to the grant was not updated consistent with the employee's wage rate increase paid in their payroll. As a result, the incorrect amount of payroll costs was charged to the program (undercharged). Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will implement controls to ensure payroll costs charged to the grant properly reflected payroll changes and that amounts charged to the grant were properly supported by current wage rates.

View Audit 42283

Finding 47381 (2022-003)

Material Weakness 2022

Southwest Behavioral Health Services, Inc. and Subsidiaries

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.405

Item: 2022-003 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 ...

Item: 2022-003 Assistance Listing Number: 14.241 Programs: Housing Opportunities for Persons with Aids Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 144347 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? June 30, 2023 Compliance Requirement: Allowable Activities and Costs Criteria: In accordance with 2 CFR ? 200.405 - Allocable costs ? a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost is incurred specifically for the Federal award, benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods and is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in subpart E. Condition: In fiscal year 2022, the Organization did not have an adequate process to review and approve employee cell phone costs charged to the program resulting in non-program costs being charged to the program. Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will establish additional policies and procedures to ensure adequate review of cell phone bills occurs and terminated and transferred employees are removed immediately. Additionally, we will implement proper review controls over the cost reimbursement reports to identify issues like these timely.

View Audit 42283 Questioned Costs: $1

Finding 47380 (2022-002)

Material Weakness 2022

Southwest Behavioral Health Services, Inc. and Subsidiaries

AZ

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.405

Item: 2022-002 Assistance Listing Number: 14.231 Programs: COVID-19 Emergency Solutions Grant ? Homeless Street Outreach Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 154962-0 Award Year: July 1, 2...

Item: 2022-002 Assistance Listing Number: 14.231 Programs: COVID-19 Emergency Solutions Grant ? Homeless Street Outreach Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agencies: City of Phoenix Pass-Through Grantor Identifying Number: 154962-0 Award Year: July 1, 2021 ? June 30, 2022 and July 1, 2022 ? September 30, 2022 Criteria: In accordance with 2 CFR ? 200.405 - Allocable costs ? a cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. This standard is met if the cost is incurred specifically for the Federal award, benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods and is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in subpart E. Condition: In fiscal year 2022, the Organization did not have an adequate process to review and approve employee cell phone costs charged to the program resulting in non-program costs being charged to the program. One employee's phone bill continued to be charged to the grant after they stopped working on the program. Name of Contact Person: Mike Fett, CFO Phone Number: (602) 265-8338 Anticipated Completion Date: September 30, 2023 Views of Responsible Officials and Corrective Actions: Southwest Behavioral Health Services, Inc. and Subsidiaries will establish additional policies and procedures to ensure adequate review of cell phone bills occurs and terminated and transferred employees are removed immediately. Additionally, we will implement proper review controls over the cost reimbursement reports to identify issues like these timely.

View Audit 42283 Questioned Costs: $1

Finding 47369 (2022-001)

Material Weakness 2022

Community of Peace Academy Charter School No. 4015

MN

Allowable Costs / Cost Principles Material Weakness Reporting

COVID-19 EDUCATION STABILIZATION FUND 84.425c, 84.425D, 84.425W, 84.425U Recommendation: Recommendation: We recommend the School review its controls and procedures over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Explanation of disagreement with au...

COVID-19 EDUCATION STABILIZATION FUND 84.425c, 84.425D, 84.425W, 84.425U Recommendation: Recommendation: We recommend the School review its controls and procedures over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The school will review it?s controls and procedures over charging cost to federal programs to ensure no costs are charged to multiple federal programs. The school will coordinate these efforts with the grant manager for the school. Name(s) of the contact person(s) responsible for corrective action: Tim McGowan, Executive Director Planned completion date for corrective action plan: June 30, 2023

View Audit 52935

Finding 47350 (2022-001)

Material Weakness 2022

Lincoln Towers Housing Development Fund Co., Inc.

NY

Material Weakness Reporting

Findings 2022-001 Errors related to accounting for non-marketable securities and amortization of debt issuance costs resulting in cumulatively material errors requiring restatement of previously issued financial statements Lincoln HDFC?s Response Management concurs with the findings. We have adopte...

Findings 2022-001 Errors related to accounting for non-marketable securities and amortization of debt issuance costs resulting in cumulatively material errors requiring restatement of previously issued financial statements Lincoln HDFC?s Response Management concurs with the findings. We have adopted the correct accounting policy for recognizing non-marketable securities on the balance sheet and to amortize debt issuance cost over the term of the related debt obligation. Name of Responsible Person: Rev. Dr. Michael J. Rouse Name of Contact: Rev. Dr. Michael J. Rouse Anticipated Completion Date: 3/31/22

View Audit 51573

Finding 47317 (2022-002)

None 2022

No/aids Task Force D/b/a Crescentcare

LA

Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness

2022-002 Application of Sliding Fee Discount Corrective action planned: Management conducts quarterly internal audits of sliding fee discounts for health center patients. Based on the audit finding and the results of the internal audit, additional training and retraining will be provided to the pe...

2022-002 Application of Sliding Fee Discount Corrective action planned: Management conducts quarterly internal audits of sliding fee discounts for health center patients. Based on the audit finding and the results of the internal audit, additional training and retraining will be provided to the personnel to support the correct application of the sliding fee discount program. Anticipated completion date: Ongoing Contact person responsible for corrective action: Roxanne Hadnott-Songy, Director of Compliance

View Audit 46612

Finding 47316 (2022-001)

None 2022

No/aids Task Force D/b/a Crescentcare

LA

Allowable Costs / Cost Principles Cash Management Material Weakness

2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible fo...

2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible for corrective action: Annette LeBlanc, CFO

View Audit 46612

Finding 47284 (2022-001)

Material Weakness 2022

Carolina College of Biblical Studies

NC

Material Weakness Significant Deficiency Internal Control / Segregation of Duties

FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the College, we proposed a journal entry to adjust deferred revenue and federal grant revenue. In 2021, the College received a federal grant that should not be recognized as revenue until allowable expenses...

FINDING 2022-001 ? Material Adjustments Condition Found: During the course of the audit for the College, we proposed a journal entry to adjust deferred revenue and federal grant revenue. In 2021, the College received a federal grant that should not be recognized as revenue until allowable expenses have been made. During 2022, the College did incur the allowable expenses and therefore reduced the amount that had been recorded as deferred, however, the amount was not recorded as federal grant revenue. In addition, there were some expenses that should have been recorded as accounts payable at June 30, 2022 that were not recorded. Corrective Action Plan: The financial personnel of CCBS will continue, to the best of their ability, to ensure that year-end adjustments are entered appropriately and that financials maintain GAAP standards before being submitted for audit Anticipated Completion Date: The corrective action will completed by June 2023. Contact Person: Richard Hovater, Vice President of Finance 910-323-5614

View Audit 47703

Finding 47259 (2022-001)

Material Weakness 2022

Lansing Housing Commission

MI

HUD Housing Programs Eligibility Material Weakness

Finding Number: 2022-001 Condition: For a sample of tenants selected in conjunction with eligibility testing, the Commission did not perform reexaminations within the required 12-month timeline, did not correctly calculate family income composition, and did not retain required documentation support...

Finding Number: 2022-001 Condition: For a sample of tenants selected in conjunction with eligibility testing, the Commission did not perform reexaminations within the required 12-month timeline, did not correctly calculate family income composition, and did not retain required documentation supporting eligibility determinations. Planned Corrective Action: The commission?s plan is to audit 100% of the remaining tenant files in the next 90 days. This audit will involve a combination of the commission?s more experienced employees as well as the assistance of an outside consultant. All identified findings will be reviewed, and additional training will be provided to help facilitate better compliance timeliness and accuracy Contact person responsible for corrective action: Steve Raiche Anticipated Completion Date: 01/31/2023

View Audit 41271

Finding 47258 (2022-001)

Significant Deficiency 2022

Legal Aid of Northwest Texas

TX

Eligibility Material Weakness Reporting

Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible ...

Major Federal Program: 09.744050 ? Legal Services Corporation ? Basic Field Grant Compliance Requirements: Allowable Activities Response: The LANWT Board of Directors reviews and adopts case and matter priorities as guidance to LANWT staff for the delivery of legal services and advocacy to eligible applicants seeking assistance. LANWT?s current protocol regarding case and matter priorities, adopted in 2022, provides that the Case & Matter Priority Policy (Policy) is given to employees several different times during their onboarding with the firm and then again each year thereafter. Employees first receive a copy of the Policy from LANWT Human Resources (HR) during New Employee Orientation (NEO). The employee signs an acknowledgement confirming they have received the Policy and they will review it. HR retains the signed acknowledgement from each employee in the employee?s personnel file. Employees train on the Policy during the Branch NEO with their manager. The managers use the Branch NEO Checklist (Checklist) during their training to identify important policies and procedures. The branch NEO training consists of reviewing the Policy with the employee, ensuring they know the location of the Policy for future reference, what defines a priority case and matter, what an emergency is and the procedure for handling an emergency. Upon completing the training, employees sign the Branch NEO Checklist acknowledging they have received and reviewed the Policy. HR places the signed Checklist in each employee?s personnel file. During Onboard Training with employees, facilitated by the Directors of Litigation, the Policy is provided, reviewed and any questions answered. Any updated Case & Matter Priority Policy is published to employees for review and use. To ensure ongoing compliance with the regulation, LANWT supervising and managing attorneys attend case staffing and supervise the acceptance of cases pursuant to the Policy. Managers submit written confirmation to LANWT?s Chief Executive Officer (CEO) that their staff have complied with the Policy on a quarterly basis. LANWT will: 1. Review and revise the acknowledgement documentation for its Case & Matter Priority Policy within 30 days; 2. Provide guidance to managers and relevant administrative staff on completion and retention of the documentation during NEO process and during any other relevant times determined by LANWT; and 3. Provide the revised acknowledgement documentation to all intake staff, advocates and those staff having authority to make case selection decisions and have them sign within 60 days. Date of Completion: July 7, 2023 Person Responsible to Ensure Completion: Maria Thomas-Jones, CEO

View Audit 46426

Finding 47225 (2022-001)

Material Weakness 2022

Unified School District #457

KS

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

Finding 2022-001 Planned Corrective Action: The District?s management will evaluate the grant monitoring process and ensure all documentation for federal grant requirements are maintained, with a planned implementation date by the Financial Officer of January 23, 2023.

View Audit 53241

Finding 47224 (2022-002)

Material Weakness 2022

Benedict College

SC

Material Weakness Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted ...

Finding Number: 2022-002 Condition: The SEFA was not accurate. Planned Corrective Action: Management has accepted the finding. Moving forward, internal conrols will be strengthened with regard to review and recording of revenue and expense recognition. Specifically, as it relates to this instance, review of documentation from the U.S. Department of Education (DOE) as it relates to HEERF grant funding will be more closely reviewed for understanding to include verification of understanding, guidelines and procedures from the DOE and other pertinent agencies for grant funding. Contact person responsible for corrective action: Deborah McKenzie, Director of Grants & Chief Financial Officer Anticipated Competion Date: November 30, 2022

View Audit 53657

Finding 47222 (2022-003)

Material Weakness 2022

Benedict College

SC

Student Financial Aid Reporting Subrecipient Monitoring

Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. ...

Finding Number: 2022-003 Condition: Of the 40 students selected for enrollment reporting testing, the College did not properly update student enrollment informaion for some students in a timely manner. Planned Corrective Action: The errors are attributed to incorrect programming embedded in the school's learning management system and delays by NSC in relaying information to NSLDS. To correct the findings, Benedict is implementing the following action plan: 1) The reporting process was temporarily moved to another campus office during a staff transition in the Registrar's Office. With a new registrar and assistant registrar in place, the process will be reassigned to the Registrar. 2) The college is scheduling a process maintenance session with representatives from Jenzabar EX to ensure proper coding in the school's learning management system. Individualized training will also be scheduled for the Registrar's staff to ensure a full understanding of the mechanics of the reporting system. 3) As NSC only reports status changes when the subsequent file is received (for example, May status changes are only reported to NSLDS when the June report is received), Benedict's NSC submission schedule will be amended to every 30 days throughout the entire calendar year, thereby ensuring that the triggering event allows NSLDS receipt within 60 days. Contact person responsible for corrective action: Dr. Kimberly Haynes-Stephens, AVP for Academic Support and Assessment; Roberta Davis, Registrar; Monique Rickenbaker, Director of Financial Aid; Chief Financial Officer. Anticipated Completion Date: April 30, 2023.

View Audit 53657

Finding 47216 (2022-001)

Material Weakness 2022

Argos Community Schools

IN

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

Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Thro...

Finding 2022-001 Information on the federal program: Subject: Education Stabilization Fund ? Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance 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 Special Tests and Provisions ? Wage Rate Requirements compliance requirements. The School Corporation did not obtain the weekly payroll reports certifications from a construction company and its subcontractors for a building project. Context: The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from a construction company and its subcontractors for building projects which include playground equipment and an outdoor classroom. As of June 30, 2022, $174,607 was disbursed related to these construction projects. The construction payments represented 17% of the Education Stabilization Fund expenditures for the audit period. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The construction contracts did not include clauses for federal wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action?Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we received required documentation, as required by Federal Law. Responsible party and timeline for completion: Federal regulation requires Kelli VanDerWeele, Corporation Treasurer/Director of Business Services and Ned Speicher, Superintendent, will be overseeing corrective action plan on any future projects. As of today, we do not have any projects in place that would be require implementation of these laws.

View Audit 52777

Finding 47205 (2022-002)

Material Weakness 2022

Sandusky City School District

OH

Subrecipient Monitoring Material Weakness Reporting

Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and ...

Finding Number: 2022-002 Planned Corrective Action: The District will submit accurate information on the HEERF annual report and quarterly report posted to the School District?s website. Anticipated Completion Date: 04/10/2023 Responsible Contact Person: Crystal Cook, Financial Aid Coordinator, and Christine Stark, Director

View Audit 53506

Finding 47181 (2022-001)

Material Weakness 2022

Metropolitan Learning Institute, Inc.

NY

Material Weakness Reporting Matching / Level of Effort / Earmarking

Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedu...

Management?s Corrective Action Plan Audit Firm: Andrew Pieri CPA, PC. Audit Period: January 1, 2022 through December 31, 2022 The finding from the December 31, 2022 schedule of findings and question costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Metropolitan Learning Institute, Inc. agrees with the finding. Planned Corrective Action Plan: The School will amend the quarterly and annual reports and provide the support documentation for all the components in the annual report to the auditor for testing. Responsible for corrective action: James Bruce . Anticipated completion date: 11/300/2023

View Audit 52821

Finding 47128 (2022-001)

Material Weakness 2022

Coker University

SC

Allowable Costs / Cost Principles Material Weakness Reporting

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewe...

2022-001. Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is in the process of implementing controls and procedures to ensure that all student roster files are reviewed, updated and submitted in accordance with applicable compliance requirements. Anticipated Completion Date: December 2023

View Audit 51293

Finding 47112 (2022-002)

Material Weakness 2022

Nebraska Indian Community College

NE

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal...

2022-002 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Funds ? Assistance Listing No. 84.425 Recommendation: We recommend that the College develop a process and internal controls that will mitigate the risk of incorrectly calculating the indirect costs to be charged to federal programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has communicated the questioned indirect costs to the US Department of Interior and US Department of Education. Updated prospective reporting will include the derecognition of such indirect costs, as directed by the granting agencies, and additional qualifying expenditures will be identified to supplement these indirect costs under each of the grants. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023

View Audit 51287 Questioned Costs: $1

Finding 47091 (2022-001)

Material Weakness 2022

Riverview Community School District

MI

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement proc...

Audit Finding 2022-001 - Wage Rate Requirements Management concurs with the finding and will ensure that federally funded construction projects and change orders in excess of $2000 will include provisions for compliance with the Davis-Bacon Act. The Director of Business & Finance will implement procedures to require federally funded construction contracts be reviewed for compliance with federal requirements. Anticipated completion date is June 30, 2023.

View Audit 41538

Finding 47046 (2022-002)

Material Weakness 2022

City of Minneapolis

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Commu...

Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Community Planning and Economic Development Corrective Action Planned: City staff will review invoices in conjunction with itemized documentation to support the expenditure prior to payment. Anticipated Completion Date: December 31, 2023

View Audit 47697

Corrective Action Plans

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