Corrective Action Plans

Finding 34577 (2022-003)

Material Weakness 2022

ND

Reporting Material Weakness

Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal ...

Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Melissa Shepard, CFO and Erik Christenson, CEO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate consolidated schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the consolidated schedule of expenditures. We have designated a member of management to review the drafted consolidated schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 33781

Finding 34538 (2022-005)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 36851

Finding 34537 (2022-004)

Material Weakness 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.

View Audit 36851

Finding 34536 (2022-003)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 36851

Finding 34535 (2022-002)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.

View Audit 36851 Questioned Costs: $1

Finding 34534 (2022-001)

Material Weakness 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 36851

Finding 34531 (2022-007)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Eligibility HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 36851

Finding 34530 (2022-006)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 36851

Finding 34526 (2022-002)

Material Weakness 2022

Town of Clarksville

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Sherry Lockard Contact Phone Number: 812-283-1500 Views of Responsible Official: The Town concurs with the finding. Description of Corrective Action Plan: The Town has assigned the duties to request reimbursement (LPA Invoice Voucher) from the IN Dept of Transportation to the Office Manager of Public Works. The Office Manager will prepare the LPA Invoice Voucher for INDOT and one of the two ERC?s, Public Works Director, or Assistant Public Works Director, will review for accuracy and sign off on the LPA Invoice Voucher. Anticipated Completion Date: May 9, 2023

View Audit 35793

Finding 34523 (2022-003)

Material Weakness 2022

Monroe Fire Protection District

IN

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

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of d...

FINDING 2022-003 Subject: Staffing for Adequate Fire and Emergency Response (SAFER) Contact Person Responsible for Corrective Action: Dustin Dillard Contact Phone Number: 812-331-1906 Views of Responsible Official: We understand and agree with the importance of internal controls and segregation of duties at the District and we believe our policies, procedures, individual job descriptions and management oversight fulfill these necessary requirements, we intend to comply with the suggestions made by the auditing staff. Description of Corrective Action Plan: The SAFER Reimbursement Request spreadsheets are prepared by two administrative personnel who perform checks and balances on calculations, payroll reports, time-keeping reports and employee roster changes before submitting the information to the Fire Chief for review and submission. The District now requires both Administrative personnel to sign and date a cover sheet upon completion of the compilation. The Financial Administrative Assistant will reconcile the data entered into the FEMA portal by the Chief by initialing a printed copy of the dated request. Anticipated Completion Date: To be implemented with all future reimbursement requests following this date 8-23-23 More information about this finding is available in the Supplemental Report.

View Audit 32668

Finding 34492 (2022-102)

Material Weakness 2022

City of Parker, Florida

FL

Matching / Level of Effort / Earmarking Subrecipient Monitoring Material Weakness § 200.303

Financial Statement Finding Number: 2022-102 Lack of Documented Review of Required Quarterly Reports Planned Corrective Action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the ye...

Financial Statement Finding Number: 2022-102 Lack of Documented Review of Required Quarterly Reports Planned Corrective Action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the year the public works assistant input percent of completion of projects into excel spreadsheet which was reviewed by the public works director prior to providing the information to the third-party grant manager for upload to the grant portal but the review by the City was not documented. Going forward, the spreadsheet will continue to be prepared by the public works assistant then sent to public works director for approval and signature prior to providing the spreadsheet to the third party grant manager for submission to the State. Anticipated Completion Date: 09/30/2023 Responsible Contact Person: Taylor Jeffreys, Public Works Assistant

View Audit 32267

Finding 34491 (2022-101)

Material Weakness 2022

City of Parker, Florida

FL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assis...

Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assistance website sends an email to request approval of reimbursements. The public work director and public works assistant both approve the reimbursement. The public works assistant then uploads reimbursement into Florida Public Assistance website and signs electronically for reimbursement to document review and approval by the City of the reimbursement request. Anticipated Completion Date: 09/30/2023 Responsible Contact Person: Taylor Jeffreys, Public Works Assistant

View Audit 32267 Questioned Costs: $1

Finding 34455 (2022-001)

Material Weakness 2022

Marian University

IN

Material Weakness Reporting

Audit Finding Number 2022-001 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425E and 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the filing of certain required reports ...

Audit Finding Number 2022-001 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425E and 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the filing of certain required reports did not meet all established requirements. We believe this resulted because the task for these filings was not appropriately transferred upon a change in management roles. Planned Corrective Action For future federal award programs, the individual assigned responsibility for reporting will create a summary of the required reports and deadlines. That report will be shared with their supervisor so that it can be passed along in the situation of a change in management roles. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009

View Audit 30960

Finding 34450 (2022-001)

Material Weakness 2022

American Academy McAllister Institute of Funeral Service, Inc.

NY

Reporting Material Weakness

Recommendation: The auditors recommended that the Institute implement a formal policy for preparing the SEFA and reconciling the SEFA for accuracy and completeness to underlying accounting records. Action Taken: We agree with both the finding and the recommendation. The amount reflected in the year...

Recommendation: The auditors recommended that the Institute implement a formal policy for preparing the SEFA and reconciling the SEFA for accuracy and completeness to underlying accounting records. Action Taken: We agree with both the finding and the recommendation. The amount reflected in the year ended September 30,2021 SEFA was misstated due to an incorrect interpretation as to the amount to be reported as an accrual of HEERF expenditures under the Uniform Guidance for SEFA reporting. The correct amount of HEERF expenditures were included in the GAAP financial year ended September 30,2021 financial statements. HERRF expenditures for the year ended September 30,2022 were reported correctly in both the SEFA report and the GAAP financial statements.

View Audit 30410

Finding 34445 (2022-001)

Material Weakness 2022

Housing Authority of the City of Laurens

SC

HUD Housing Programs Eligibility Material Weakness

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed...

2022-001 - Eligibility: Public Housing Tenant Files Material Weakness in Internal Control, Material Noncompliance Condition: Out of a total tenant population of 120, 12 files were selected for testing. Exceptions were noted as follows: ? 6 files where the annual re-examination was not performed within 12 months. ? 2 files where the annual income for the tenant was not calculated correctly, resulting in the monthly rent for the tenant being $204 too low in one case and $23 too low in the other. Recommendation: The above-mentioned change will only result in non-timely annual re-examinations for some tenants for one time, and will effectively correct itself in future years. Nonetheless, the Authority should review all annual re-examinations for all tenants and immediately perform annual re-examinations for any remaining tenants that have not already had their next re-examination Action Taken: The Authority concurs with this finding and has begun a review of all files to identify any remaining tenants that have not had a timely annual re-examination and to immediately conduct any needed re-examinations. Effective Date: June 12, 2023 Contact Information Brian Griswell, Executive Director Housing Authority of the City of Laurens 218 Spring Street Laurens, SC 29360 (864) 984-6568

View Audit 36899

Finding 34422 (2022-001)

Material Weakness 2022

Oregon Shakespeare Festival Association, Inc.

OR

Reporting Internal Control / Segregation of Duties Material Weakness

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance t...

We have pre-emptively been on a path to remedy these problems. Our actions include: ?Transaction processing and key account reconciliations are up to date as of 7/1/2023. ?Development of controls over review processes began in March of 2023 ?Implementation of new and modified procedures to enhance the control environment is on-going as department functionality is reviewed and changed. This includes control & oversight established over our material subledgers this calendar year. ?Monthly closings, including financial reporting, are in development and scheduled to start before the end of the fiscal year 10/31/2023. ?To achieve compliance OSF: ?Hired qualified accounting contractors to perform timely and accurate entries in our financial system of record beginning January 2023. ?Hired an Interim Executive Director, Tyler Hokama, with executive experience at multiple Fortune 500 companies on June 1, 2023. The Interim Executive Director is currently filling permanent, qualified Finance/Accounting roles within the organization, securing professional knowledge and actively overseeing the stabilization of Finance systems and processes. Anticipated Completion Date: October 31, 2023

View Audit 33127

Finding 34387 (2022-001)

Material Weakness 2022

Columbia International University and Subsidiaries

SC

Student Financial Aid Material Weakness Reporting

Finding Number: 2022-001 Untimely Returns of Title IV Funds and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Three of the four students with inaccurate return of Title IV fund calculations were corrected during the audit. FA Office is in the process of reaching out to the...

Finding Number: 2022-001 Untimely Returns of Title IV Funds and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: Three of the four students with inaccurate return of Title IV fund calculations were corrected during the audit. FA Office is in the process of reaching out to the student with an over-return of $418 in FDL for authorization to disburse this amount. FA Office has met with Assistant Registrar for Online Studies and Academic Advising to review the federal regulations for R2T4 in modular programs. The Online Advising and Registrar team were provided with a list of module withdrawal questions that should help to determine if a student is a withdrawal. A copy of questions that were provided to those teams is attached. The following procedures were established between both offices to eliminate untimely and inaccurate return of Title IV funds going forward: If a student is dropped for inactivity/nonparticipation, the remainder of their courses for that payment period are dropped as well. This allows the return of unearned Title IV funds to be completed no later than 45 days after the school determines the LDA. If a student would like to take a break and return to a module that begins later in the payment period, they must provide a statement of intent to return (written confirmation) and the module must begin no later than 45 calendar days after the end of the module the student ceased attending. Financial Aid also met with Associate Registrar and CIU Database Developer to create a report that better captures students who are determined as withdrawals in modular programs. This will assist in monitoring the online student population and achieve more accuracy in reporting. Online Financial Aid team has redistributed workload so that the Associate Director has more time designated to monitor and oversee the R2T4 process. Person Responsible for Corrective Action Plan: Patty Hix, Director of Financial Aid and Lynsay Shumpert, Associate Director for Online Studies Anticipated Date of Completion: Report has been created and we are in the testing phase.

View Audit 30211

Finding 34336 (2022-001)

Material Weakness 2022

Eastern Nebraska Human Services Agency

NE

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the fe...

Finding No. 2022-001 Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Agency selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in the Agency?s Period 2 submission, the reported patient service revenue amounts were not reduced by bad debts, as required by the terms and conditions of the federal award. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, the Agency incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, the Agency would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Nancy Chase, Chief Financial Officer

View Audit 36345

Finding 34327 (2022-005)

Material Weakness 2022

East Noble School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective A...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal Controls: When preparing and submitting reports for ESSER the Deputy Treasurer, Chief Finance & Operations Officer, and Assistant Superintendent will work together to compile the required information and sign the documents used for reporting. The Chief Finance & Operations Officer will review before the Assistant Superintendent submits the final report. Once the report is submitted it will be printed off, signed by the appropriate parties, and kept on file for review. Anticipated Completion Date: April 2023

View Audit 33462

Finding 34310 (2022-002)

Material Weakness 2022

East Noble School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan...

Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Roger Urick, Interim Food Service Director 260-347-2502 ext.: 10011 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal Controls: The monthly meal reimbursement claims will be calculated by the Food Service Director by using information obtained through meal magic. Once the meal reimbursement is calculated it will be reviewed by the Deputy Treasurer before being submitted by the Food Service Director. Once the reimbursement is received the Deputy Treasurer will verify it was received as submitted. Anticipated Completion Date: April 2023

View Audit 33462

Finding 34302 (2022-001)

Material Weakness 2022

Reeths-Puffer Schools

MI

Reporting Subrecipient Monitoring Cash Management

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District shoul...

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District should recognize the monthly food service activity in the accounting records following the submission of the claims reports to the State of Michigan. Action Taken: After submitting the monthly food service claims reports for reimbursement, the Director of Finance provides a copy of the claims report to the Accounting Manager to record the corresponding activity and to compare it to the amount of the subsequent deposit. Responsible Person and Completion Date: Director of Finance, February 2022 If the Michigan Department of Education has questions regarding this plan, please call Tracey French at (231) 744-4736.

View Audit 35735

Finding 34256 (2022-003)

Material Weakness 2022

Nenana Native Association

AK

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Propo...

Finding 2022-003 Internal Control/Noncompliance Over Reporting Name of Contact person: Romy Cadiente Corrective Action Plan: Nenana Native Association contracted with MDM Financial Management, LLC, to do quarterly, and annual reporting to ensure the reporting is done in a timely manner. Proposed Completion Date June 8, 2023

View Audit 35195

Finding 34242 (2022-008)

Material Weakness 2022

Beech Grove City Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reportin...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reporting requirements are met for all grants. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34240 (2022-006)

Material Weakness 2022

Beech Grove City Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices are signed and approved prior to payment. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34237 (2022-005)

Material Weakness 2022

Beech Grove City Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.64

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure the entire roster will be included in the enrollment calculation Anticipated Completion Date: January 2023

View Audit 33058

Corrective Action Plans

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