Corrective Action Plans

Finding 194988 (2022-003)

Material Weakness 2022

Southwestern Consolidated School District of Shelby County

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requir...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Additionally, we noted that for one claim in the sample of four, the meal counts were overclaimed for the month. In October 2020, the School Corporation overclaimed breakfast by 43 meals and underclaimed lunch by 11 meals. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Food Service Director, Brisha Dunbar will verify that the numbers she pulls from E-trition match the amounts that she is claiming for reimbursement. FSD completes a daily edit check form and compares totals to the monthly E-trition report. Once the food service director has the monthly forms completed Southwestern ECA treasurer, Amber Mitchell will review and compare totals before the numbers are submitted to the State. She will initial the totals form along with the FSD and these forms will be kept on file in the FSD?s office. Responsible Party and Timeline for Completion: Food Service Director, Brisha Dunbar and ECA Treasurer, Amber Mitchell ? these changes will be implemented effective March 2023.

View Audit 178570 Questioned Costs: $1

Finding 194963 (2022-002)

Material Weakness 2022

Northern Indiana Workforce Board, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to ref...

Finding 2022-002: Material Weakness related to Cash Management Condition: Cash draws from WIOA Cluster and Coronavirus Relief Fund grants exceeded the amount needed to cover allowable costs. Recommendation: Management needs to work with the State of Indiana Department of Workforce Development to refund the overdrawn funds or apply the funds to allowable costs in the upcoming fiscal year. Management?s Corrective Actions: Staffing changes have occurred, and the fiscal management duties have been outsourced to a third party which has experience with Workforce Boards and related grants. The new Fiscal Agent is working with IN DWD to correct these errors.

View Audit 178568 Questioned Costs: $1

Finding 194837 (2022-001)

None 2022

Elders Lodge Corporation

MN

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Elders Lodge Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with...

Elders Lodge Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development 2022-001 Section 202 Supportive Housing for the Elderly ? CFDA No. 14.157 Recommendation: Although email approval was received from the United States Department of Housing and Urban Development (HUD) representative prior to withdrawing the funds from the replacement reserve, the formal HUD required form was not submitted. In future requests, the formal HUD form will be submitted to the HUD Representative as well. Also, Elders Lodge Corporation should ensure that adequate internal controls are implemented to properly document and request authorization for use of replacement reserve funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management Agent submitted proper HUD authorization request form to the HUD representative for review. Name(s) of the contact person(s) responsible for corrective action: Diane Nelson, Management Agent Planned completion date for corrective action plan: March 2023 If the there are questions regarding this plan, please call Diane Nelson at 651-523-1217.

View Audit 178616 Questioned Costs: $1

Finding 194835 (2022-006)

Significant Deficiency 2022

West County Community Services

CA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Finding Number: 2022-006 Finding: Emergency Solutions Grants Program Cost Principles. During our audit, we noted the occurrence of gift card purchases indicating that they were to be used for food purchases. However, there was no documentation that gift cards purchased by the Organization were ultim...

Finding Number: 2022-006 Finding: Emergency Solutions Grants Program Cost Principles. During our audit, we noted the occurrence of gift card purchases indicating that they were to be used for food purchases. However, there was no documentation that gift cards purchased by the Organization were ultimately used for purchases that were in compliance with applicable cost principles. Planned Corrective Actions: We have subsequently ceased the use of gift cards for purchases of food for the associated program in alignment with the suggested action. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance

View Audit 178615 Questioned Costs: $1

Finding 194834 (2022-005)

Material Weakness 2022

West County Community Services

CA

Questioned Costs Eligibility

Finding Number: 2022-005 Finding: Emergency Rental Assistance Program Allowable Costs and Activities and Eligibility. Disbursement of benefits under the program may have been made to individuals that were not eligible for benefits. Planned Corrective Actions: In the future, we will consult with our ...

Finding Number: 2022-005 Finding: Emergency Rental Assistance Program Allowable Costs and Activities and Eligibility. Disbursement of benefits under the program may have been made to individuals that were not eligible for benefits. Planned Corrective Actions: In the future, we will consult with our local jurisdiction to discuss any guidance as it relates to eligible activities and will formally document our discussion to include a set of policies and procedures that mitigate risks to the best of our ability. Anticipated Completion Date: Completed. Responsible Contact Person: David France, Director of Finance

View Audit 178615 Questioned Costs: $1

Finding 194829 (2022-001)

Material Weakness 2022

Miles College

AL

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College d...

Finding 2022-001 ? U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiency): We observed the following condition in connection with our testing of the various U. S. Department of Education, Title IV, Student Financial Assistance Programs: a. The College did not submit required supporting documentation for five (5) students not meeting Satisfactory Academic progress during fieldwork. The questioned cost is $59,488. b. Two (2) out of 60 students had conflicting award letters and student account statements. Payments from the Business Office did not match the award amounts. The questioned cost is $23,085. c. The College has variances in the following programs which do not reconcile to the general ledger or COD. ? Federal Direct Loans ? Federal Pell ? Federal Work-Study ? Federal SEOG The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? (a) The College has developed a standard operating procedure to ensure Satisfactory Academic Progress is performed in compliance with the Department of Education Title IV guidelines before awarding Federal financial assistance to students. (b) The College is in the process of implementing a new ERP system that will make the readability of financial aid award letters and statements on the student's account much easier and archive in system data for better record retrieval.

View Audit 178614 Questioned Costs: $1

Finding 194809 (2022-003)

Material Weakness 2022

Southwestern Christian College

TX

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2022-003 - U.S. Department of Education {USDE), Education Stabilization Fund (ESF) Higher Education Emergency Relief Fund (HEERF) (Material Weakness): We observed the following during our testing of compliance with HEERF expenditures: (a) Four (4) employees were paid bonuses totaling $21,0...

Finding 2022-003 - U.S. Department of Education {USDE), Education Stabilization Fund (ESF) Higher Education Emergency Relief Fund (HEERF) (Material Weakness): We observed the following during our testing of compliance with HEERF expenditures: (a) Four (4) employees were paid bonuses totaling $21,000 which are unallowable costs under the HEERF program. (b) Two (2) expenditures totaling $43,265 were missing the competitive bidding or explanation of selection for the contractor. (c) One (1) disbursement package totaling $1,300 was not provided. (d) The College erroneously recorded $7,550 in expenditures to HEERF that were for operations and another grant. College proposed an entry to reclass the expenditures; however, these amounts were included in the drawdown requests made during the year. Recommendation - We recommend that the College review the HEERF funding requirements and ensure all staff members ore familiar with the requirements to avoid incurring a liability to the U.S. Department of Education for non-compliance. Measures should be taken to specifically remedy the above findings. Corrective Action - Management will implement procedures to properly review HEERF expenditure! and ensure proper compliance for exclusion on unallowable costs, presence of proper documen tation of expenditures, including inclusion of competitive bids. Management will also implemenl procedures to ensure proper entry and review of the classificationof grant expenditures.

View Audit 178560 Questioned Costs: $1

Finding 194806 (2022-002)

Material Weakness 2022

Southwestern Christian College

TX

Questioned Costs Student Financial Aid Material Weakness

Finding 2022-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (material weakness): b) Two (2) out of 20 students tested had missing official transcripts with a questioned cost of $8,511. c) The College was unable to provide the enrollment histor...

Finding 2022-002 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (material weakness): b) Two (2) out of 20 students tested had missing official transcripts with a questioned cost of $8,511. c) The College was unable to provide the enrollment history for withdrawals whether part-time or full-time to determine whether funds have to be returned. Recommendation - The College should implement corrective actions to ensure that the abovefindings are resolved and will not recur in future periods." Corrective Action - Management will implement procedures to ensure Federal Wark-Study students' files are reviewed and ensure that student files are properly completed and maintained, including inclusion of identification cards, official transcripts, and enrollment histories.

View Audit 178560 Questioned Costs: $1

Finding 178872 (2022-001)

Material Weakness 2022

Franklin Pierce School District No. 402

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 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...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Franklin Pierce School District No. 402 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 US. 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 allowable activities and costs, and restricted purpose requirements. Name, address, and telephone of the District contact person: Tammy Bigelow 315 129th St. S. Tacoma, WA 98444 (253) 298-3035 Corrective action the auditee plans to take in response to the finding: The District does not concur with the finding or questioned costs. The standard of documentation required by SAO to satisfy "unmet" need in a paperless environment would have been hard to meet even if the District hadn't been in the midst of a pandemic. The District will work with the FCC to resolve this finding. The District will determine, in consultation with the FCC, any impacts to funds received in the current year (2022- 2023). In the future, the District will request further clarifications on direct federal award requirements that do not have clear guidance at the time of award or will not accept the awarded funds. Anticipated date to complete the corrective action: 7/7/2023 Engage Their Minds.

View Audit 176794 Questioned Costs: $1

Finding 178341 (2022-001)

Material Weakness 2022

Farwell Area Schools

MI

Questioned Costs Allowable Costs / Cost Principles § 200.402

November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESS...

November 1, 2022 To: Christina Schaub, RPC Audit Partner SUBJECT: CORRECTIVE ACTION PLAN Farwell Area Schools has a finding 2022-00 1 ? Activities Allowed/Allowable Costs under Section III ? Federal Award Findings and Questioned Costs. The program name is ALN 84.425 Education Stabilization Fund, ESSER TI-Formula contains a Material Weakness in Internal Control/Non-Compliance. During the testing of the amounts charged to the grant it was noted that payments were charged to the grant but were not authorized by the grant. The responsible party is the Business Manager, Dorothy Boge. This was a misunderstanding of costs allowed under this grant and were not in compliance with 2 CFR 200.402. The Corrective Action Plan for Farwell Area Schools will be to review all grant agreements to gain a more thorough understanding of allowable expenses. Farwell Area Schools will modify our internal controls to include a step that all expenses charged to the grant have to be in the grant or it cannot be paid. We will also include a step to verify that amendments to the grant have been submitted for approval and verify this monthly. This corrective action plan will be implemented today, November 1, 2022. Thank you, Dorothy Boge, Business Manager Steven Scoville, Superintendent

View Audit 176603 Questioned Costs: $1

Finding 111779 (2022-001)

Significant Deficiency 2022

Commonwealth Health Corporation, Inc.

KY

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requir...

Finding 2022-001- Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Corrective Action Plan: Given the complexity of the reporting requirements and importance to institutional compliance, the Corporation will review the internal financial statements and related settlements for any future calculations. The Corporation will continue to monitor the Department of Health and Human Resources Provider Relief Fund General and Targeted Distribution Post-Payment Notice of Reporting Requirements dated June 11, 2021 and the most recently distributed Provider Relief Fund frequently asked questions which provide details on requirements related to the program. Contact Person: Michele Lawless Expected Implementation: July 2022

View Audit 98783 Questioned Costs: $1

Finding 110243 (2022-001)

None 2022

Saint Xavier University

IL

Questioned Costs Student Financial Aid Special Tests & Provisions

Condition: The University did not accurately calculate the return of title IV funds (R2T4) and return funds for 1 of 25 students (4%) who withdrew from the University. The University entered the incorrect dates for the term the student enrolled and attended, resulting in an incorrect calculation of ...

Condition: The University did not accurately calculate the return of title IV funds (R2T4) and return funds for 1 of 25 students (4%) who withdrew from the University. The University entered the incorrect dates for the term the student enrolled and attended, resulting in an incorrect calculation of unearned aid. We consider this finding to be an instance of noncompliance in relation to Special Tests and Provisions. Questioned costs: $178. Repeat Finding: No. Corrective Action Plan: Responsible Person for Corrective Action: Susan Swisher, Executive Director Office of Financial Aid. Implementation Date for Corrective Action Plan: Action has already been completed. A manual calculation was performed to determine the number of days in the payment period and the number of days the student attended. Closed days were not removed from the calculation which created the error. The refund calculation was purged and recalculated with the correct dates. Based on the recalculation, the student completed at least 60% of the term and a return of funds was not required. The return amount was disbursed directly to the student in July when the error was identified. Management currently reviews all refund calculations to ensure accurate calculations and will continue that practice to ensure compliance.

View Audit 82969 Questioned Costs: $1

Finding 98109 (2022-001)

Material Weakness 2022

University of Toledo Physicians Clinical Faculty Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...

2022-001 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that UTPCF ensure that future fillings with HRSA accurately report expenses. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error in reporting was due to an oversight when entering information in the portal. Management will ensure corrections are made in the future, and that any future reporting has additional scrutiny of the information entered before submission. Additionally, management will put a process into place to have a second review of all filings before submission. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: John Huber, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 3 report or will correct the error in a future reporting period.

View Audit 91801 Questioned Costs: $1

Finding 94088 (2022-001)

Significant Deficiency 2022

Banks County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403 § 200.415

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal...

FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D200012 (Year: 2020), S45U210012 (Year: 2021) Questioned Costs: $16,384 Repeat of Prior Year Finding: None Description: A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund program revealed instances in which expenditures had not been properly approved by the pass-through entity. Corrective Action Plans: The School District will work with all entities to confirm that all existing internal controls are adhered to by developing and implementing an improved monitoring process. This process will ensure that all expenditures are compliant with all applicable policies and regulations. Estimated Completion Date: June 30, 2023 Contact Person: Daniel Oldham Telephone: 706-677-2222 Email: Daniel.oldham@banks.k12.ga.us

View Audit 85526 Questioned Costs: $1

Finding 92911 (2022-003)

None 2022

Lock Towns Residential Facilities, Inc. (a Non-Profit Corporation)

FL

Questioned Costs

See Corrective Action Plan for chart/table

View Audit 83934 Questioned Costs: $1

Finding 90906 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of ...

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action Plan: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure on-going compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 71328 Questioned Costs: $1

Finding 90894 (2022-009)

Significant Deficiency 2022

Presentation College

SD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HE...

Finding 2022-009 Allowable Costs/Activities ? Institutional Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of allowable costs/activities of HEERF Institutional portion, it was noted that 20 students who were to have student debt and unpaid balances discharged, did not have the proper amount discharged from accounts. In testing, it was noted that Presentation College requested the funds be drawn from G5 in January 2022 when student accounts with debt to be discharged were determined. Student accounts were not credited until April 2022 which resulted in differences between expected amounts to be forgiven and actual amounts that were forgiven. Responsible Individuals: James (Rocky) Query, Interim CFO Corrective Action Plan: The Business Office has reviewed the timing of G5 draws and posting to student accounts to address this finding. Review of this finding with the external expert review planned for this Spring may also contribute to further changes in internal control processes. Anticipated Completion Date: Ongoing.

View Audit 79889 Questioned Costs: $1

Finding 90879 (2022-002)

Material Weakness 2022

Presentation College

SD

Questioned Costs Student Financial Aid Eligibility

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted...

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted: ? 2 of 60 students were not awarded the correct amount of Pell. Both students were under awarded for the Summer 2022 semester. ? 6 of 60 students were not awarded the correct amount of subsidized loans. 4 students were under awarded subsidized loans based on being packaged as the wrong year in school; 1 student was not given full amount of loan agreed to on packaging; and 1 student was over awarded subsidized loans as the student did not have financial need. ? 4 of 60 students were not awarded the correct amount of unsubsidized loans. 3 of the students were under awarded unsubsidized loans based on being packaged as the wrong year in school. 1 student was awarded an unsubsidized loan which was not credited to student account but was reported in the COD system. ? 1 of 60 students received subsidized/unsubsidized loans exceeding the aggregate limit. Student was over awarded subsidized loans in the 2021 fiscal year, and this was not properly corrected before 2022 aid was reported. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: As described in management?s response to the prior finding, transition in the Financial Aid Office, combined with insufficient training for new staff and adequate support from external resources, contributed to a high error rate in calculation of the proper amount of aid for Pell, unsubsidized loans and subsidized loans. In response, management has redoubled efforts to improve the review of award calculations and intends to engage external resources to review award calculations for FY23. Anticipated Completion Date: The Financial Aid Office has made necessary corrections in all student accounts. Further, the Office has emphasized correct calculations of awards for both the Fall and Spring 2023 semester. Training has improved during the current fiscal year. External resources will be engaged within the next several weeks to further review the award process; proper calculation of drawdown and return of Title IV funds, and proper conduct of internal control processes including adequate monthly reconciliations of student accounts and Title IV drawdowns.

View Audit 79889 Questioned Costs: $1

Finding 90500 (2022-001)

Significant Deficiency 2022

Brazoria County Head Start Early Learning Schools, Inc.

TX

Questioned Costs Internal Control / Segregation of Duties Cash Management

The CEO shall strengthen the monitoring procedures and work more closely with the accounting staff to ensure that controls over the general ledger allow the proper recording and reporting of federal program transactions.

View Audit 88928 Questioned Costs: $1

Finding 89291 (2022-001)

Significant Deficiency 2022

Bethlehem Inn and Affiliate

OR

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan:...

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan: 1. Bethlehem Inn will modify the organization?s procurement policy so that cost plus a percentage of construction cost methods of contracting are not allowed, unless first approved by the board. 2. Bethlehem Inn will provide Deschutes County with legitimacy of the fee in question ($41,208) as evidenced by an independent third party. 3. Reach an agreement with Deschutes County on the questioned cost. Anticipated Completion Date corresponding to the #1-3 above: 1. By February 22, 2023 2. By March 3, 2023 3. By March 31, 2023

View Audit 79547 Questioned Costs: $1

Finding 88127 (2022-001)

Material Weakness 2022

Houston County Board of Education

AL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

The Houston County Board of Education will ensure compliance with Title 29 of the U.S. Code of Federal Regulations, the "Davis-Bacon Act" by implementing proper controls to confirm inclusion of prevailing wage rate clauses in construction projects funded wholly or in part by federal funds.

View Audit 77655 Questioned Costs: $1

Finding 88043 (2022-001)

None 2022

Grandview Square Cooperative, Inc.

IN

Questioned Costs HUD Housing Programs Reporting

Grandview Square Cooperative, Inc. respectfully submits the following Corrective Action Plan for the year ended May 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Ind...

Grandview Square Cooperative, Inc. respectfully submits the following Corrective Action Plan for the year ended May 31, 2022. Name and address of the independent public accounting firm who conducted the related audit: Comer, Nowling And Associates, P.C. 10475 Crosspoint Boulevard, Suite 200 Indianapolis, Indiana 46256 Finding 2022-001 Corrective Action Planned ? The replacement reserve account was underfunded in the amount of $148 during the year ended May 31, 2022. Management will deposit the required amount into the replacement reserve and confirm all future required deposit increases are implemented. Contact Person(s) Responsible ? Joe Holland, Director of Accounting, Kirkpatrick Management Anticipated Completion Date ? September 15, 2022 Auditee Disagreements ? N/A This corrective action plan was prepared by Kirkpatrick Management, the management company, on behalf of Grandview Square Cooperative, Inc. _______________________________ Joe Holland, Controller Kirkpatrick Management 5702 Kirkpatrick Way Indianapolis, Indiana 46220 317-570-4358

View Audit 79465 Questioned Costs: $1

Finding 88035 (2022-002)

None 2022

Nutfield Heights, INC

NH

Questioned Costs Internal Control / Segregation of Duties

Nutfield Heights Inc. Project No. 024-44801-NP-SUP Year Ended April 30, 2022 Findings and Questioned Cost: Finding 2022-001: Mortgage did not increase the required monthly replacement reserve deposit. Corrective Action: William Roberson, Accountant of management company, will submit a check to mortg...

Nutfield Heights Inc. Project No. 024-44801-NP-SUP Year Ended April 30, 2022 Findings and Questioned Cost: Finding 2022-001: Mortgage did not increase the required monthly replacement reserve deposit. Corrective Action: William Roberson, Accountant of management company, will submit a check to mortgage company for replacement reserve shortfall Finding 2022-002: Property paid another property?s invoice totaling $1,791.00 Corrective Action: William Roberson, Accountant of management company, has reimbursed the property for the payment made in error. Finding 2022-003: The security deposit account is deficient by $1,730.00. Corrective Action: William Roberson will transfer sufficient amount from the operating account to the security deposit account

View Audit 78098 Questioned Costs: $1

Finding 84722 (2022-013)

Material Weakness 2022

Scott County School District 2

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.404

FINDING 2022-013 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Supporting documentation and a second approval is now required within the local financ...

FINDING 2022-013 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Supporting documentation and a second approval is now required within the local financial management system for transfers and journal entries. Relevant notes and uploaded documents will be housed within the financial management system so future audits shall have ease of access to the documentation in order to properly test allowable activities and costs. Anticipated Completion Date: March 2023.

View Audit 90090 Questioned Costs: $1

Finding 84712 (2022-005)

Material Weakness 2022

Scott County School District 2

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.334 § 200.403

FINDING 2022-005 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Instead of utilizing journal entries for corrections or adjustments in generic form, corrections to large or for multiple disbursements or receipts should be completed by reversing the action within the financial software and then correctly processing the disbursements or receipts. The on-going training and the related corrective actions which ensure more frequent and more in-depth reviews of reports on a monthly basis will also reduce the need for corrections in general. However, in the event there must be journal entries for corrections, documentation supporting and related to any journal entry will be input into the financial management software, as will any related notes, and any journal entry will have documented approval contained in that software, all completed by separate people ? the Treasurer and CFO. Additional, related training will also be sought to ensure related processes and controls are understood and followed. Anticipated Completion Date: May 2023

View Audit 90090 Questioned Costs: $1

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