Corrective Action Plans

Finding 34198 (2022-001)

Material Weakness 2022

UT

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Correcti...

Finding 2022-001 Finding Summary: Venture Academy is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jon Mark Child, Executive Director and Steve Finley, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

View Audit 32140

Finding 34178 (2022-002)

Material Weakness 2022

Clarkson University

NY

Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Co...

Management accepts this finding. To address this issue, the SEFA, related reconciliation and draft financial statements will be prepared by the Associate Controller and will be reviewed by the Controller and / or Chief Financial Officer prior to initiation of the audit review process. Anticipated Completion Date March 2023 Responsible Person Keith Rosser, Controller

View Audit 30456

Finding 34151 (2022-001)

Material Weakness 2022

Higher Horizons Day Care Center, Inc.

VA

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

Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations...

Higher Horizons will ensure the segregation of duties in the Fiscal Department at all times to ensure business continuity. The newly developed procedure will address continuing business operations in the event of disasters and other high impact scenarios (i.e. staff transitions, emergency operations, etc.) Higher Horizons will refine and develop systems and fiscal procedures to ensure that when transitions of Finance Department staff occur, that all responsibilities are assigned to another individual. Fiscal operational procedures will reflect personnel assigned for tasks, authorizing responsibility, and approvals. Reconciling of accounts and review of all reconciliations and adjusting journal entries will be completed by someone other than the preparer. Higher Horizons' goal is to provide sufficient internal control over fiscal reporting so all necessary transactions are in accordance to generally accepted accounting principles. Person(s) Responsible: Kassahun Endaylalu, Chief Fiscal Officer. Timing for Implementation: April 30, 2023

View Audit 30454

Finding 34135 (2022-002)

Material Weakness 2022

Dubuque County

IA

Allowable Costs / Cost Principles Eligibility Material Weakness § 200.303

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distr...

Finding 2022-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution CFDA Number: 93.498 Finding Summary: The County?s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. In addition, the County?s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426004597 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Dani Ettema, Sunnycrest Administrator Corrective Action Planned: Moving forward, the Finance Director and/or Administrator will review and approve the expenditures and reports prior to being submitted. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34130 (2022-004)

Material Weakness 2022

Dubuque County

IA

Subrecipient Monitoring Special Tests & Provisions Material Weakness § 200.303 § 200.331 § 200.333

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summar...

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented, including monitoring of the program?s special tests and provisions. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: Dubuque County is working with the Dubuque Visiting Nurse Association on implementing a subrecipient agreement and will put a control process in place to monitor. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34129 (2022-003)

Material Weakness 2022

Dubuque County

IA

Cash Management Eligibility Material Weakness § 200.303

Finding 2022-003 Cash Management Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County?s requests for reimbursement submitted to the Iowa Dep...

Finding 2022-003 Cash Management Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County?s requests for reimbursement submitted to the Iowa Department of Public Health were not reviewed and approved by a separate individual outside of the preparer. In addition, on two occasions the County held grant funds in excess of seven weeks. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: The VNA will submit the claim to the Health Department for approval before submitting going forward. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34084 (2022-002)

Material Weakness 2022

Eastern Greene Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the ESSER II Year 1 Annual Data Report submitted to the Indiana Department of Education did not disclose any expenditures and was therefore, understated by approximately $394,000. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Annual Data Report will be reviewed, approved and signed by the Superintendent before it is submitted. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34072 (2022-003)

Material Weakness 2022

Daleville Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.

View Audit 30400

Finding 34067 (2022-004)

Material Weakness 2022

Johnson Memorial Health Services

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Act...

Finding 2022-004 Finding Summary: The Hospital District?s lost revenue reported within the special report submitted to the Department of Health and Human Services for Period 2 and Period 3 TIN#410694689 is overstated. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Action Plan: We did not adjust or add any additional loss revenue to Period 2 or 3 as lost revenue was not available to be utilized under the nursing home infection control distributions received during these two periods. We will retain documentation of the adjustment to lost revenue. If any additional funding is received, we will ensure reports are properly updated to notify the Department of Health and Human Services of the Period 1 adjustment. Anticipated Completion Date: Pending. No funds have been received since Period 4 (July 1, 2021 ? December 31, 2021).

View Audit 36622

Finding 34066 (2022-003)

Material Weakness 2022

Johnson Memorial Health Services

MN

Reporting Material Weakness

Finding 2022-003 Finding Summary: The Hospital District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Indi...

Finding 2022-003 Finding Summary: The Hospital District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Action Plan: We recognize that we have limited number of staff that can properly prepare and complete the schedule of expenditures of federal awards to ensure completeness and accuracy. We have hired a Grant/Foundation Manager that is responsible for the grant process but are still training our staff on reporting requirements around the schedule of expenditures of federal awards; therefore, we have requested Eide Bailly LLP to assist with the preparation of the schedule. Anticipated Completion Date: Ongoing

View Audit 36622

Finding 34065 (2022-004)

Material Weakness 2022

Wayne 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 Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the pr...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the preparer. Anticipated Completion Date: 12-31-23

View Audit 35322

Finding 34033 (2022-001)

Material Weakness 2022

Emberhope, Inc.

KS

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will p...

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will prepare the Quarterly Status Report and send to the Vice President of Foster Care for review. - Once the Vice President of Foster Care has reviewed the Quarterly Status Report, they will then submit to DCF to ensure accurate and timely filing.

View Audit 33437

Finding 34006 (2022-001)

Material Weakness 2022

Alexander County

NC

Questioned Costs Student Financial Aid Eligibility

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determin...

CORRECTIVE ACTION PLAN Program Name: Foster Care Title IVE Finding: 2022-001 Name of Contact: Keri Jerrell, Child Welfare Program Manager Corrective Action Plan: As children enter foster care, a DSS-5120 is required to be completed in order to determine foster care funding eligibility. Once determined, the eligibility is used in a variety of ways, including, administrative coding and payment for room and board services. As both of these areas involve fiscal operations and county, state, and federal funds, proper determination is imperative. Once satisfied that the proper determination has been made, proper communication and transfer of that determination is of equal importance. In order to assure that a prompt and efficient foster care funding determination is made for each child entering custody of the Alexander County Department of Social Services, the Department is adopting the following plan: 1. Internal guidance for completing the initial DSS-5120 and all subsequent DSS-5120 reviews will be developed and implemented. Guidance will include specialized training for identified staff and a multi-party review process. Projected completion date: 12-31-22 2. 100% of Alexander County DSS cases will be reviewed to ensure that the original funding determination cited on the DSS-5120 is reflected on the respective DSS-5094. Projected completion date: 11-30-22 3. Existing internal guidance document involving the use of the PQA-020 report will be reviewed with involved staff, stressing the importance of consistent documentation of funding source. Projected completion date: 11-30-22

View Audit 35515 Questioned Costs: $1

Finding 33999 (2022-002)

Material Weakness 2022

Alexander County

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready ...

CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30, 2022 Finding: 2022-002 Name of Contact Person: Trena Riddle, Economic Services Program Manager Corrective Action/Management?s Response: 1. The cases sited in error could not be corrected in the system as they were applications & had alaready been processed. We did complete budgets outside the system to ensure the families remain eligible as the errors did not effect eligibility. On Sample 18 the income was not projected but when we did a new budget the family remained eligible. The online verifications (OVS) were ran for Sample 23 & Sample 26 and the missing child support evidence was added to Sample 7 & Sample 27. There was no change in benefits for these cases. 2. The CIP/LIEAP Supervisor is having a unit meeting on Nov. 14, 2022 to do a refresher training for CIP/LIEAP budgeting. The supervisor will include a test as well to test the workers knowledge. Proposed Completion Date: November 14, 2022

View Audit 35515

Finding 33996 (2022-001)

Material Weakness 2022

University of the Southwest

NM

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes...

Incorrect and Untimely Return of Title IV (R2T4) Funds Planned Corrective Action: The Financial Aid Office reviewed the new modular regulations and guidance again as it was identified that exemption(s) were missed in the initial review. The team updated the 2021 NASFAA R2T4 decision tree with notes breaking down the complexity of the new modular regulations and how they apply to our modules/programs. The unofficial withdrawal list for the academic year was re-requested from the registrar?s office and reviewed. Students that met exemption were awarded funds back, recalculated if needed, and processed. Although the Financial Aid Office did implement changes on identifying unofficial withdraws (students were identified) from the prior year finding, the complexity of the modular regulations impacted the finding for 2022. A review of each student?s module will be performed (Executive Director of Financial Aid / Lead Director) and then reviewed and processed by staff member (Financial Aid Director). The final determination list will be compared to the R2T4?s processed. Person Responsible for Corrective Action Plan: Sandy Wilkinson, Executive Director of Financial Aid Anticipated Date of Completion: Implemented

View Audit 34177 Questioned Costs: $1

Finding 33869 (2022-001)

Material Weakness 2022

Bremerton School District No. 100-C

WA

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

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Require...

Bremerton School District No. 100-C September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Cathie Seevers/Garth Steedman 134 Marion Ave N Bremerton, WA 98312 360-473-1034 Corrective action the auditee plans to take in response to the finding: While we did confirm the worker rates, BSD was not aware that the requirement to comply with wage rates included collecting the weekly payroll. We were reviewing them weekly on the Labor and Industries website. We are now aware and will make sure this is done in the future. We currently have federal projects and are making sure we collect these pay records weekly. This will also be added to our Purchasing Quick Guide, that we give to all schools and departments. Anticipated date to complete the corrective action: 5/8/2023

View Audit 32351

Finding 33863 (2022-003)

Material Weakness 2022

Michigan College Access Network

MI

Material Weakness

Finding Type Material Weakness, Repeat Finding Federal Program AmeriCorps, ALN #94.006 Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journa...

Finding Type Material Weakness, Repeat Finding Federal Program AmeriCorps, ALN #94.006 Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journal entries related to the Organization?s funding sources as of September 30, 2022. Criteria Accounting books and records should be complete and accurate and include all relevant documentation to support the amounts. Cause Formal procedures related to proper accounting practices were not in place to ensure all activities were addressed and reported appropriately in conformity with generally accepted accounting principles. Effect General ledger accounts were not analyzed and reviewed by management prior to the start of the audit to ensure financial records were properly recorded. Identification of a Repeat Finding This is a repeat finding from the 2021 audit, 2021-004. SECTION III (Continued) FEDERAL AWARD AUDIT FINDINGS (Continued) 2022-003 (Continued) Recommendation We recommend the Organization review and update, as necessary, its written procedures regarding processing and recording of transactions and monitor such processing to ensure that transactions are processed and reported and reconciled in an accurate manner. This includes maintaining documentation and support for each entry in an orderly fashion. Furthermore, the Organization should review each funding source agreement on a timely basis to verify the accounting treatment is in conformity with generally accepted accounting principles. Response Although management acknowledges that the number of journal entries was less than prior year, it will continue the implementation of new accounting processes and grant accounting treatment recommended from the current and previous year audits to limit the number of changes to the financial statements presented at the beginning of the audit to ensure that the journal entries recorded during future audit periods are non-substantive.

View Audit 31308

Finding 33862 (2022-002)

Material Weakness 2022

Michigan College Access Network

MI

Material Weakness

Finding Type Material Weakness Condition During the audit, we noted several instances in which the proper grant accounting was not applied to grant receivables and therefore contribution revenue. We also noted the proper classification between contributions with donor restrictions and without do...

Finding Type Material Weakness Condition During the audit, we noted several instances in which the proper grant accounting was not applied to grant receivables and therefore contribution revenue. We also noted the proper classification between contributions with donor restrictions and without donor restrictions was not achieved. Criteria ASU 2018-08 updates the definition of a contribution and distinguishes transactions between contributions and exchange transactions. For transactions determined to be contributions, the Organization must also determine if the contribution is conditional or unconditional as well as if there are any time or purpose restrictions resulting in the funds being classified as with donor restrictions until the restrictions are satisfied. Cause The proper procedures, including review of agreements and subsequent cash receipts, and related support documents, were not performed by the Organization. Effect The financial statements were not complete with respect to grants receivable and contribution revenue as well as the proper classification of contribution revenue between with donor restrictions and without donor restrictions. Recommendation We recommend all grant agreements and related support documents are reviewed to ensure proper cut-off is achieved. Response The organization has worked to improve its organizational knowledge regarding the accounting of all grant transactions. Key management personnel meet upon awarding of each new grant to discuss the accounting treatment of the grant. With this new process in place, we have made a significant shift to the new standard of recording revenue. While this process has been successful in the majority of grant recordings this past fiscal year, management recognizes we still have some room for growth. We plan to implement a new tracking document and updated spreadsheet as part of this process to ensure we are capturing all relevant information and recording revenue accordingly. This includes a detailed discussion considering the determinations of condition and restrictions. Management expects the new process to reduce the number of year-end adjustments. Management also welcomes assistance and/or tools to better guide revenue recognition.

View Audit 31308

Finding 33861 (2022-001)

Material Weakness 2022

Michigan College Access Network

MI

Material Weakness

Finding Type Material Weakness Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journal entries related to the Organization?s funding sources as...

Finding Type Material Weakness Condition During the audit, we noted a significant amount of adjusting journal entries were required to be recorded in order to adjust the year end balances to their appropriate amounts. This includes journal entries related to the Organization?s funding sources as of September 30, 2022. Criteria Accounting books and records should be complete and accurate and include all relevant documentation to support the amounts. Cause Formal procedures related to proper accounting practices were not in place to ensure all activities were addressed and reported appropriately in conformity with generally accepted accounting principles. Effect General ledger accounts were not analyzed and reviewed by management prior to the start of the audit to ensure financial records were properly recorded. Recommendation We recommend the Organization review and update, as necessary, its written procedures regarding processing and recording of transactions and monitor such processing to ensure that transactions are processed and reported and reconciled in an accurate manner. This includes maintaining documentation and support for each entry in an orderly fashion. Furthermore, the Organization should review each funding source agreement on a timely basis to verify the accounting treatment is in conformity with generally accepted accounting principles. Response Although management acknowledges that the number of journal entries was less than prior year, it will continue the implementation of new accounting processes and grant accounting treatment recommended from the current and previous year audits to limit the number of changes to the financial statements presented at the beginning of the audit to ensure that the journal entries recorded during future audit periods are non-substantive.

View Audit 31308

Finding 33832 (2022-001)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect...

Finding 2022-001 Student Financial Assistance Program Cluster -Department of Education Federal Financial Assistance Listing/CFDA #84.038 Federal Perkins Loan Program Reporting Material Weakness in Internal Control over Compliance Finding Summary: The information reported on the FISAP was incorrect. Responsible Individuals: Robert Hoover, Director of Financial Aid and Deb Theill, Student Accounts Loan Coordinator Corrective Action Plan: The figures reported were corrected with no negative impact to the report or institution. Responsible parties will incorporate a second round of review to analyze data entry and eliminate errors moving forward. Anticipated Completion Date: Updates Completed 9/1/2022

View Audit 31739

Finding 33827 (2022-003)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Material Weakness Reporting

Finding 2022-003 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2020/2021 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2020/2021 P063P201430 Reporti...

Finding 2022-003 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2020/2021 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program - 2020/2021 P063P201430 Reporting- Common Origination and Disbursement System Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: Three instances were noted where Title IV funds were applied to the student account but were not processed in COD within the required time frame. Another two instances were noted where Title IV funds were applied to the student account but were not processed in COD at all. Responsible Individuals: Robert Hoover, Director of Financial Aid on behalf of the vacant place of Loan Coordinator position Corrective Action Plan: The financial aid office has reconciliation and exception report processes to identify and correct COD records promptly. Vacancies in Summer 2021, Fall 2021, and Spring 2022 posed challenges to reviewing and completing said process/reports. The office recently underwent system enhancement and utilization training during the Summer of 2022. These combined with the processes in place and having the Loan Coordinator (newly retitled Services Coordinator) will strengthen these areas further. Anticipated Completion Date: Ongoing

View Audit 31739

Finding 33826 (2022-002)

Material Weakness 2022

Clarke University of Dubuque, Iowa

IA

Special Tests & Provisions Student Financial Aid Material Weakness

Finding 2022-002 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430. Special Tests & Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance ...

Finding 2022-002 Student Financial Assistance Program Cluster - Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans - 2021/2022 P268K211430. Special Tests & Provisions: Return of Title IV Funds Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: One instance was identified where the Return of Title IV calculation was not completed. Another instance was identified where the Return of Title IV calculation was completed using the incorrect withdrawal date. Additionally, one instance was identified where the Return of Title IV calculation was completed, but the funds were returned late. The University did not perform a Return of Title IV calculation for students who completed an interim course and then withdrew during the spring semester. The incorrect withdrawal date was used to calculate the amount of aid to be returned. Process to ensure that funds were submitted in a timely manner were not followed. Responsible Individuals: Robert Hoover, Director of Financial Aid and Kristin Harrington, Assistant Director of Financial Aid Corrective Action Plan: The Financial Aid office has undergone systems enhancement training during Summer 2022. Updating processes specific to the Return of Title IV Funds that will lend in the identification and processing timeline/steps associated with the complex process of identifying, calculating, and returning Title IV funds. After consultation with auditors, the FA Office will conduct calculations (as it relates to interim coursework) moving forward so that future issues, of this nature, will be avoided. Anticipated Completion Date: 10/21/2022

View Audit 31739

Finding 33799 (2022-001)

Material Weakness 2022

Saugatuck Child Care Services Inc.

CT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Number 2022-001 ? Description ? Not all of the revenue and expenses associated with the program was being recorded on the general ledger by the client and amounts were not readily determinable. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We w...

Finding Number 2022-001 ? Description ? Not all of the revenue and expenses associated with the program was being recorded on the general ledger by the client and amounts were not readily determinable. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. We will record actual revenue and expenses each month in the general ledger and reconcile the activity to the bank account. ? Names and Title of Responsible Official ? Cathy Donahue, SON Director and Kathy Sabitsky, Finance Manager. ? Anticipated Completion Date ? September 2023.

View Audit 35487

Finding 33775 (2022-003)

Material Weakness 2022

City of Sparks

NV

Reporting Subrecipient Monitoring Material Weakness

2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requiremen...

2022-003 U.S. Department of the Treasury COVID-19: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027 Finding Summary: The City of Sparks did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Responsible Person: Jeff Cronk, CPA, Chief Financial Officer Corrective Action Planned: Financial Services staff corrected the Project and Expenditure Report cumulative expenditures for the period ended June 30, 2022. Does the City Agree with the finding: x Partially If No or Partial, please explain the reason(s) why: Financial Services Staff accurately reported current period expenditures on the Project and Expenditure Report for the periods ended December 31, 2021 and March 31, 2022. The City elected the $10 million allowance to replace lost public sector revenue as the U.S. Department of Treasury?s guidance stated recipients must choose one of two options and cannot switch between these approaches after an election is made. In consideration that the City had only received the first tranche of $8.1 million during the reporting period, the full $10 million was included in the cumulative expenditures total for revenue replacement. The City believed this was the correct approach to reporting with the guidance available at the time. Upon receiving subsequent Federal guidance that clarified the reporting requirements, cumulative expenditures were updated and properly reported on the Project and Expenditure Report for the period ended June 30, 2022 that was submitted July 25, 2022. Anticipated completion date: 7/25/2022

View Audit 34567

Finding 33763 (2022-002)

Material Weakness 2022

Volunteers of America Minnesota and Wisconsin

MN

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

2022-001 Financial Statement Preparation Recommendation: The Organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of consolidated financial statements can be impleme...

2022-001 Financial Statement Preparation Recommendation: The Organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of consolidated financial statements can be implemented to provide reasonable assurance that the consolidated financial statements are prepared in accordance with GAAP. The closing process should be evaluated and enhanced with checklists, reviews, and other controls as necessary to prevent material errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will continue to rely on the audit firm to draft the consolidated financial statements and the related notes to the consolidated financial statements, and will review, approve, and accept responsibility for the annual consolidated financial statements prior to their issuance. Management will review the close process for improvements. Name of the contact person responsible for corrective action: Deb Steinke, Vice President and Chief Financial Officer Planned completion date for corrective action plan: Immediately

View Audit 30044

Corrective Action Plans

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