Corrective Action Plans

Finding 43530 (2022-002)

Material Weakness 2022

ND

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

Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund ...

Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, it was identified that the District did not ensure proper inclusion of prevailing wage rate clauses within construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Responsible Individual: Jackie Gapp, Business Manager Corrective Action Plan: It is recommended that management establish internal controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 40318

Finding 43526 (2022-004)

Material Weakness 2022

Lake Agassiz Special Education Cooperative

MN

Subrecipient Monitoring Material Weakness § 200.331

Finding 2022-004 Subrecipient Monitoring Finding Summary: Eide Bailly LLP noted the agreements between Lake Agassiz Education Cooperative did not contain language set forth in CFR 200.331 and no formal subrecipient monitoring procedures were being performed. Responsible Individuals: Scott Masten, Sp...

Finding 2022-004 Subrecipient Monitoring Finding Summary: Eide Bailly LLP noted the agreements between Lake Agassiz Education Cooperative did not contain language set forth in CFR 200.331 and no formal subrecipient monitoring procedures were being performed. Responsible Individuals: Scott Masten, Special Education Director Corrective Action Plan: Lake Agassiz Education Cooperative will update the language in their agreements with subrecipient districts to include language set forth in CFR 200.331. In addition, the Cooperative will implement subrecipient monitoring procedures. Anticipated Completion Date: Ongoing

View Audit 40146

Finding 43500 (2022-010)

Material Weakness 2022

Goshen Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has e...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has expired. As a result, no corrective action can be made regarding the GEER grant. For future grants, the business office will calculate the equitable share for each non-public school. If IDOE provides any assistance with the calculation, GCS will verify the calculation and retain documentation to support the equitable share calculation. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43499 (2022-009)

Material Weakness 2022

Goshen Community Schools

IN

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

FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business of...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business office. Full-time equivalent positions will be reviewed by the Human Resources department to ensure that the FTE positions reported are accurate. This will be signed by the preparer, Human Resources, and the program administrator. All ledger expenditures will be included in any report requirement. The prepared report and supporting documentation will be reviewed and approved by Assistant Superintendent, Tracey Noe. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43497 (2022-011)

Material Weakness 2022

Goshen Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan...

FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? Real Time Reports During the October Pupil Enrollment process, the student roster will be pulled from Data Exchange (DEX). The student data will be pulled from the food service software. This data will be compared and digitally signed by building principals. Student socioeconomic status will be reviewed and verified by the food service manager or designee. The reviewed and verified PE report will be digitally reviewed and signed by the CFO and Superintendent. Eligibility ? Direct Certifications/Income Applications Monthly the grants manager completes the DC download and imports the data into the school nutrition software. Once completed, the Director of School Nutrition verifies the information and signs the download document that is saved on the districts network. This control was implemented in March 2023. Participation of Private School Children Participation is determined by a process that includes standardized test scores and teacher input to determine what services are required. Test scores are provided at the beginning of the year, middle of the year, and end of the year to monitor and adjust accordingly the services that are required. Assistant Superintendent, Tracey Noe will review and sign the participation list and approve services at the nonpublic schools. This process will be implemented during the 2023-24 grant cycle. Anticipated Completion Date: October 2023, March 2023 and July 2023, respectively.

View Audit 45028

Finding 43490 (2022-007)

Material Weakness 2022

Goshen Community Schools

IN

Subrecipient Monitoring Reporting Cash Management § 200.207 § 200.303 § 200.327

FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including f...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including financial and programmatic records, will be retained for a period no less than three years from the date of submission of the final expenditure report. Reimbursement Requests will be accompanied by supporting documentation to ensure expenditures are from the correct fund. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43488 (2022-005)

Material Weakness 2022

Goshen Community Schools

IN

Cash Management Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the Treasurer has attached the supporting documentation from the financial software system (member schools will provide documentation). The documentation will be reviewed and approved by the Executive Director of ECSEC prior to submission to the Treasurer. The reimbursement request will require an approval signature from the Chief Financial Officer/Treasurer prior to submittal. Completed as of: May 2023

View Audit 45028

Finding 43458 (2022-006)

Material Weakness 2022

Putnam County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Correc...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: this was the first (for current officers) time getting this large of funds and jumping through all the necessary hoops and the county did not have anything in place prior to go off on how to proceed from start to finish. The county hired Barnes & Thornburg with the impression they would be walking us through the entire process and helping with all the reports. Commissioner Woodall had volunteered to be the county?s designee on handling all the reports necessary to do with the ARPA funds. He did them with the help he would receive from telephone calls with Barnes & Thornburg and the State. The county is going to hire someone (or an accounting firm) to start doing the reports and to make sure the county is complying with what needs to be done. Then, two county employees will have a review process to make sure the proper steps are being followed and the figures being turned in match what the county is showing has been receipted in and disbursed for each quarter and annually. Anticipated Completion Date: March 1, 2024

View Audit 40098

Finding 43456 (2022-004)

Material Weakness 2022

Putnam County

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Kristina Berish Contact Phone Number: 765-653-5513 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: Payroll vouchers, there were 8 vouchers of 26 tested that did not have the d...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Kristina Berish Contact Phone Number: 765-653-5513 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: Payroll vouchers, there were 8 vouchers of 26 tested that did not have the department head signatures on them. It was the premium pay vouchers. The payroll deputy had been instructed after the 2021 audit to make sure all timesheets and payroll vouchers were signed. Corrective action is that this deputy is no longer employed. We now have a Payroll Deputy and a Human Resources Deputy who after each payroll look at all the timesheets and payroll vouchers to make sure they are signed. They both must sign off on it verifying they were reviewed for compliance. The following was an internal control issue pertaining to the period of performance requirement. The premium pay was not set up as a separate pay record for all the employees eligible to receive it. It was done as an adjustment to add the pay along with their regular paycheck. Felt it was an unnecessary amount of time to set up a separate pay record for one check. However, in doing it this way there was not a way to separate the matching taxes and PERF for the premium pay so there was an adjustment made after the payroll so it would be paid from the ARPA funds. There is a report that was ran and printed. It was shown to the audit team showing how the adjustments amount were generated in the payroll program. Chief Deputy Auditor went into our financial program to make the adjustments. We were unaware that since this is Federal monies, we needed to have something besides a verbal discussion on how to make the adjustments and the corresponding report. Corrective Action is in the future if any such adjustments need to be made there will be a verbal understanding of what needs to be done, reports, and something in writing between two employees in the Auditor?s Office stating who, what and why adjustments are being made. And someone signed off that they reviewed the adjustments after they were made. Anticipated Completion Date: March 1, 2024

View Audit 40098

Finding 43410 (2022-002)

Material Weakness 2022

North Bolivar Consolidated School District

MS

Material Weakness Internal Control / Segregation of Duties

Sharonda Windless ? Business Manager

View Audit 41474

Finding 43347 (2022-001)

Material Weakness 2022

Mississippi State Medical Association

MS

Reporting Internal Control / Segregation of Duties Material Weakness

See Corrective Action Plan for chart/table

View Audit 45182

Finding 43328 (2022-002)

Material Weakness 2022

Sioux Falls School District 49-5

SD

Material Weakness Reporting Internal Control / Segregation of Duties

Identifying Number: 2022-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion ? 84.425E; Institutional Portion ? 84.425F Finding: The required quarterly public reports were not posted to the District?s website for the student aid portion or the institutional portio...

Identifying Number: 2022-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion ? 84.425E; Institutional Portion ? 84.425F Finding: The required quarterly public reports were not posted to the District?s website for the student aid portion or the institutional portion. Corrective Action Taken or Planned: This relates to the reporting requirements of funds received under the Coronavirus Aid, Relief, and Economic Security Act (CARES), the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA), and the American Rescue Plan (ARP) legislation, more commonly referred to as Higher Education Emergency Relief Funds I, II, and III. The legislation included reporting requirements for both the Institutional portion and Student Aid portions of the federal awards. Institutional reports are to be filed with the US Department of Education (USDOE) on forms prescribed by the Department indicating expenditures in eligible categories for the covered quarter. A standardized reporting document was not established for the Student Aid Distributions; however, distribution amounts, determination methodologies, and eligibility requirements are to be reported in a conspicuous location on the Institute of Higher Education?s website. Institutional reports have been completed. The required expenditure information was reported on the quarterly report associated with the actual draw down of the federal funds from the USDOE grants management system (G5) and not when the actual expenditures were incurred. The basis for reporting the expenditures in this manner was derived from an incorrect interpretation of a Technical Assistance Webinar related to Quarterly Reporting requirements and guidance contained in correspondence received from the USDOE Program Contact. The Student Aid portion of the federal award has been distributed in multiple awards corresponding to specific periods of student enrollment (i.e., Spring 2020, Fall 2020, Spring 2021, Fall 2021, Spring 2022). Reporting for the Spring 2020 and Fall 2020 distribution periods have been posted to Southeast Technical College?s website for the Spring/Fall 2020 distribution. Additional corrective actions will include the College compiling the Student Award information for the remaining distributions for publication on the website as required under the various HEERF guidelines and legislation. Reporting deadlines will be confirmed and posted to staff calendars to ensure timely review and filing of all reports. Future reports will be posted on a timely basis following supervisory review by the Vice President of Finance and Operations, Southeast Technical College. Contact person: Rich Kluin, Vice President ? Finance and Operations, Southeast Technical College Status of finding ? The above corrective actions will be implemented beginning April 1, 2023.

View Audit 45973

Finding 43322 (2022-001)

Material Weakness 2022

Colome Consolidated School District No. 59-3

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Betsy Rohde, Business Manager for the Colome Consolidated School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monet...

Betsy Rohde, Business Manager for the Colome Consolidated School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary resources available prevent the hiring of additional staffing to the business office at the proper levels for internal controls. The Colome Consolidated School District has an internal controls policy to identify areas of risk and implements that policy to reduce the risk of any mistakes and inappropriate or illegal activity within the school district. The school board will review the policy to identify any areas that still leave a significant risk to ensure all financial activities are monitored by more than one individual. This is an ongoing process.

View Audit 44382

Finding 43314 (2022-001)

Material Weakness 2022

Wagner Community School District No. 11-4

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially...

The Wagner Community School District Business Manager, Lory DuFrain, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. We are aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. The Wagner School District did adopt a new Internal Control Policy DHA on December 11, 2017 that does address many of these issues, and would ask for consideration reflecting this implementation. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk.

View Audit 44376

Finding 43312 (2022-001)

Material Weakness 2022

Hanson School District No. 30-1

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially ...

The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for internal controls. The district is aware of the continued weakness in internal controls and will continue to develop policies and procedures and provide on-going controls to reduce the risk. Procedures are altered at the times throughout the year to try to mitigate for the lack of segregation of duties, due to the limited staff. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk of the district.

View Audit 44374

Finding 43298 (2022-005)

Material Weakness 2022

YWCA West Central Michigan

MI

Questioned Costs Cash Management Material Weakness

Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for gran...

Finding Number: 2022-005 Condition: Controls in place did not ensure the Organization verified rent paid is reasonable in relation to rents being charged in the area for comparable space. Planned Corrective Action: The Project Heal department verifies rent reasonableness before submission for grant reimbursement and/or billing is made to the finance department. The Staff Accountant called landlords to verify space against rent amount to ensure the amount charged was reasonable and verified against billing. Continuing forward, the finance department will work Project Heal to ensure all rent is paid according to space and area. Contact person responsible for corrective action: Kelly Scott, Deputy CEO Anticipated Completion Date: 4/30/2023

View Audit 39808 Questioned Costs: $1

Finding 43249 (2022-001)

Material Weakness 2022

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster ? Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSP has created and started to use a report that pulls any student with a course withdrawal to verify no withdrawals are missed for an R2T4. A 2-step review has been put place, the first review to pull the data and complete the calculation and the second review with double check and return the funds. A CSP employee in the R2T4 review process registered and is currently attending the NASFAA U R2T4 course. Additional training for all FA staff on R2T4?s will be completed by May 31st. Name of the contact person responsible for corrective action: Amanda McCaughan, SFA Director Planned completion date for corrective action plan: Additional reports are already created; additional training will be completed by May 31st

View Audit 49806 Questioned Costs: $1

Finding 43177 (2022-014)

Material Weakness 2022

Doral 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 48322

Finding 43157 (2022-001)

Material Weakness 2022

South Central Cooperative

SD

Internal Control / Segregation of Duties Material Weakness Reporting

The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...

The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregation of duties, but due to the size of the Cooperative it is not feasible, or fiscally responsible to implement anything else at this time. The Cooperative will continue to follow the controls currently in place.

View Audit 44464

Finding 43154 (2022-001)

Material Weakness 2022

Ahtna Intertribal Resource Commission

AK

Questioned Costs Cash Management Material Weakness § 200.305

Finding 2022-001 Lack of Internal Controls over Cash Management Name of Contact Person: Karen Linnell, Executive Director Tamara Hamby, Accountant Corrective Action Plan: Account and grant receivables will be tracked and collected within 30 days of the closing of the quarter. We will be aggr...

Finding 2022-001 Lack of Internal Controls over Cash Management Name of Contact Person: Karen Linnell, Executive Director Tamara Hamby, Accountant Corrective Action Plan: Account and grant receivables will be tracked and collected within 30 days of the closing of the quarter. We will be aggressive in collecting past due receivables. We will continue to follow the specific grant guidelines on drawing down funds. Proposed Completion Date: December 1, 2022

View Audit 39043 Questioned Costs: $1

Finding 43152 (2022-008)

Material Weakness 2022

State of Hawaii Department of Health

HI

Subrecipient Monitoring Material Weakness Reporting

Reporting - FSRS ? 93.243 Substance Abuse and Mental Health Services Corrective Action Plan: Program has already started training staff on FFATA requirement and contractors during site visits. Implementation Date: Immediately Responding Officials: John Valera, Administrator and Melanie Muraoka, A...

Reporting - FSRS ? 93.243 Substance Abuse and Mental Health Services Corrective Action Plan: Program has already started training staff on FFATA requirement and contractors during site visits. Implementation Date: Immediately Responding Officials: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division

View Audit 39042

Finding 43143 (2022-006)

Material Weakness 2022

State of Hawaii Department of Health

HI

Subrecipient Monitoring Material Weakness Reporting

Reporting - FSRS ? 93.155 SHIP COVID Testing and Mitigation Corrective Action Plan: Program management will take more care in understanding the requirements of grant agreements and seek out further instruction and training on reporting to the FSRS. Implementation Date: Immediately Responding Offi...

Reporting - FSRS ? 93.155 SHIP COVID Testing and Mitigation Corrective Action Plan: Program management will take more care in understanding the requirements of grant agreements and seek out further instruction and training on reporting to the FSRS. Implementation Date: Immediately Responding Officials: William Aakhus, Administrative Officer/Family Health Services Division

View Audit 39042

Finding 43095 (2022-004)

Material Weakness 2022

Sisseton-Wahpeton College

SD

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303 § 200.327 § 200.328

Finding 2022-004 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: In our sample of reports selected for testing, we noted the following items; o No support could be provided to substantiate a secondary level of review was completed for stude...

Finding 2022-004 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: In our sample of reports selected for testing, we noted the following items; o No support could be provided to substantiate a secondary level of review was completed for student and institutional portion quarterly reports for the quarters ended 12/31/2021 and 3/31/2022 and the year two annual report. o Student portion quarterly reports ending 12/31/2021 and 3/31/2022 reported cumulative expenditures incurred from the inception of the federal program rather than expenditures incurred within the quarter, resulting in an error of $105,202 in the first report and $165,154 in the second report. Responsible Individuals: Dr. Lane Azure, President Corrective Action Plan: o The reporting was completed by the Comptroller. The comptroller provided the president with the report to review the report, then the report was provided to the website staff member who uploaded the report on the website in the particular area designated specifically for COVID19 reporting. The College will ensure documentation of secondary level of review and approval is retained. o The errors occurred due to a misunderstanding of how to report this particular line item. A better understanding of proper reporting requirements has been attained. All of these items were items that were not deliberately conducted by any staff member at the college. SWC blames the ever-changing method of reporting and how to spend these funds. On several occasions, the president randomly selected other TCU to see how their reporting was being done and on more than several occasions, there was no reporting to view or compare and contrast to. Anticipated Completion Date: July 1, 2022

View Audit 48700

Finding 43075 (2022-002)

Material Weakness 2022

First Step House, Inc.

UT

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not d...

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not detect the error. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23 Finding 2022-002 Federal Agency Name: Program Name: CFDA # Finding Summary: The total lost revenues included on the report submitted to the Health Resources and Services Administration (HRSA) for Period 2 (Period 2 Report) utilizing Option 3, as defined by HRSA, contained errors. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23

View Audit 44183 Questioned Costs: $1

Finding 43072 (2022-005)

Material Weakness 2022

Lawrence County Fiscal Court

KY

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position a...

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position and would accept the job, other people were offered the job before the brother, in addition the brother also served in the same position under a previous administration and left on good terms. At the time of the Fiscal Court acceptance of bids from the vendor, the son-in-law of the Judge Executive was not listed as an officer of the entity. The County Judge does not vote on fiscal court matter other than as a tie breaker. All votes cast by the Judge executive are either for tie breaking purposes or purely symbolic to show unity on the Court. All future hiring's and/or vendor purchases that require Ethics Commission approval will be submitted to the Ethics Committee in advance and will be in compliance with all state and federal statutes and guidelines.

View Audit 44179 Questioned Costs: $1

Corrective Action Plans

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