Corrective Action Plans

Finding 59072 (2022-007)

None 2022

TN

Questioned Costs Eligibility

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Compliance Recommendation: The Organization should implement a policy of requesting secondary review of payment requests for meals served by a responsible individual as a means of ...

DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Compliance Recommendation: The Organization should implement a policy of requesting secondary review of payment requests for meals served by a responsible individual as a means of reducing the likelihood of error. Action Taken: The CACFP administrator will process the eligibility status of the families based on the CACFP intake forms. The Finance Manager will review the categorization of the families for accuracy. The Director will use the categorization of families, Free Meals, Reduced Meals and Paid Meals, to process the monthly reimbursement claim.

View Audit 55747 Questioned Costs: $1

Finding 58998 (2022-001)

None 2022

State Technical College of Missouri

MO

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

Condition: One of the 40 student files examined, we noted the students (2.5%) were not properly awarded Subsidized Direct loans. Corrective Action Plan: The financial aid office will implement a process of review of reallocation of federal financial aid funds at the time of notification from a stud...

Condition: One of the 40 student files examined, we noted the students (2.5%) were not properly awarded Subsidized Direct loans. Corrective Action Plan: The financial aid office will implement a process of review of reallocation of federal financial aid funds at the time of notification from a student of the ineligibility of outside awards. Responsible Person for Corrective Action Plan: Becky Whithaus, Director of Financial Aid. Implementation Date for Corrective Action Plan: 1/2/2023.

View Audit 55347 Questioned Costs: $1

Finding 58996 (2022-001)

Material Weakness 2022

Fairview Woods

MN

Questioned Costs HUD Housing Programs Material Weakness

Recommendation: Recommend management review their policies to ensure distributions are made based on the biannual surplus cash calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review an...

Recommendation: Recommend management review their policies to ensure distributions are made based on the biannual surplus cash calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure distributions are made based on the biannual surplus cash calculations based on the dates in the regulatory agreement. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 54742 Questioned Costs: $1

Finding 58988 (2022-002)

None 2022

Marine Environmental Sciences Consortium

AL

Questioned Costs Cash Management

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective action. Corrective Action Plan The Deputy Director or Comptroller will verify and initial the amounts before drawn via ACH by the Grants and Contracts Manager. This will ensure that funds ...

Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective action. Corrective Action Plan The Deputy Director or Comptroller will verify and initial the amounts before drawn via ACH by the Grants and Contracts Manager. This will ensure that funds are drawn in a timely manner and are not in excess of expenditures. Anticipated Completion Date: This policy is effective May 15, 2023 Contact Person(s): David A. England, Deputy Director Sherry Horton, Grants & Contracts Manager

View Audit 53980 Questioned Costs: $1

Finding 58986 (2022-001)

Material Weakness 2022

The Nemours Foundation

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Nemours will create a standard operating procedure (SOP) that outlines a centralized process for effort allocation review and editing. The SOP will incorporate procedures to ensure accuracy and validation of all correcting entries. Meetings with each Nemours principal investigator (PI) will occur ...

Nemours will create a standard operating procedure (SOP) that outlines a centralized process for effort allocation review and editing. The SOP will incorporate procedures to ensure accuracy and validation of all correcting entries. Meetings with each Nemours principal investigator (PI) will occur at least quarterly to review study financial information. An effort certification report will be reviewed by the PI for accuracy and sign off. Nemours policy 11.1.4, Cost Transfers for Funded Activities, will be reviewed and updated. Corrective action will be complete by October 31, 2023.

View Audit 49560 Questioned Costs: $1

Finding 58897 (2022-005)

Significant Deficiency 2022

District Health Department No. 2

MI

Questioned Costs

Condition: ?2 CRF Part 200 Subpart E ? Cost Principals? requires that all indirect costs be applied on a consistent basis, while considering the reasonableness and equitability of such treatments. Management believed that because certain grants did not allow for indirect costs to be drawn down off ...

Condition: ?2 CRF Part 200 Subpart E ? Cost Principals? requires that all indirect costs be applied on a consistent basis, while considering the reasonableness and equitability of such treatments. Management believed that because certain grants did not allow for indirect costs to be drawn down off the grant, that they did not need to be part of the total calculation for determining the portion of indirect costs that should be charged to each grant, thus overcharging the grants that allow for indirect costs to be drawn. Corrective Action: The Health Officer and Finance Team understand the issue and have already implemented procedures to ensure that all programs are charged their portion of the indirect costs. Contact Person Responsible for Corrective Action: Denise Bryan, Health Officer and Connie Shaw, Finance Administrator Anticipated Completion Date: Immediately

View Audit 50049 Questioned Costs: $1

Finding 58869 (2022-006)

Material Weakness 2022

Wellsboro Area School District

PA

Questioned Costs Internal Control / Segregation of Duties

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite ...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-006 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the payroll process did not identify the same payroll listed on the federal expenditure being claimed twice under this federal program. Criteria: Proper functioning internal controls would result in the District having control procedures in place to identify this duplication. Cause: The system of controls over the Education Stabilization Fund did not operate properly to allow for the District to identify the duplicate weeks of payroll being claimed as part of this grant. Effect: The District claimed duplicate payroll for 2 of 4 employees selected for testing. Context: A sample of 4 employees totaling $152,615 was selected for testing from a population of 38 employees totaling $408,826. The test found duplicate payroll claimed under the federal program for 2 of 4 employees selected for testing with questioned costs totaling $662. Questioned Cost: $662 Recommendation: The District's internal control system over the federal payroll claiming process related to the Education Stabilization Fund should be reviewed and modified to prevent future errors. Views of Responsible Officials and Planned Corrective Actions: Employees will be allocated to the correct code as soon as notified allowing financial reports to reflect true payroll totals for salaries/benefits to all funds. Documentation for federal/single funded employees will be retained for 7 years. Payroll will have a list of employees who are paid by federal/state grants; a memo will be generated of these employees by the business manager by August 1st to be provided to the payroll office. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58868 (2022-005)

None 2022

Wellsboro Area School District

PA

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

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 4...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-005 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the federal expense approval process were not operating properly. As a result, we were unable to review approval for a selection of expenses claimed as part of the Education Stabilization Funds. Criteria: The District's policy is to have a purchase order signed by the Business Manager for all purchases. For invoices paid with a check, the District's policy is to have three authorized check signors which provides approval for payment. For all other types of payment, the District's policy is inconsistent for expense approval. Proper functioning internal controls would result in the District having consistent control procedures in place for expense approval. Cause: The system of controls over the Education Stabilization Fund did not operate properly to allow for the District to provide evidence of both the purchase order approval and the disbursement approval for 8 of 10 items selected for testing as part of the allowable cost testwork performed. Effect: The District was unable to provide documentation to verify these federal expenditures were approved. Context: A sample of 10 expenditures totaling $360,908 was selected for testing from a population of 44 expenditures totaling $878,544. We were unable to review a signed purchase order for 5 of 10 expenditures selected for testing. The District did not have a consistent method for approval of expenditures and therefore we were unable to review signed expense approval for 7 of 10 expenditures. For 1 of 10 items selected for testing, we were unable to review any form of supporting documentation and therefore is considered a questioned cost totaling $8,527. Questioned Cost: $8,527 Recommendation: The District's internal control system should be modified to document approval of all federal expenditures. Views of Responsible Officials and Planned Corrective Actions: Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58867 (2022-004)

None 2022

Wellsboro Area School District

PA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite ...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-004 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The final federal expenditure report submitted for the ESSER II grant was unable to be reconciled with the District's general ledger system. As a result, expenses reported by the District were unable to be verified. Criteria: Proper procedures in place to track federal funding as well as proper controls in place to complete the reporting process would result in an accurate federal claiming process. Cause: The District did not have procedures in place to reconcile the final federal expenditure report prepared with the District's general ledger system. Effect: The District was unable to provide records to substantiate the final federal expenditure report submitted for ESSER II. Context: The final federal expenditure report was higher than the related general ledger accounts by $543,364. Questioned Cost: $543,364 Recommendation: The District should implement procedures to track federal expenditures and reconcile these federal expenditures with the federal expenditure reports as they are prepared. Views of Responsible Officials and Planned Corrective Actions: The District business office will utilize the same procedures as described in corrective action 2022-003 to eliminate issues with the FER not matching software produced reports. Communication and approval of financial reports by the business manager and the principal of curriculum will occur before quarterly and FER submissions. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58824 (2022-001)

Significant Deficiency 2022

Wayne County Board of Education

GA

Questioned Costs Internal Control / Segregation of Duties

The CFO along with the Federal Programs Coordinator will work together to ensure that all expenditures are spent in accordance with Federal and State Laws. In addition they will improve and strengthen controls over federal expenditures.

View Audit 53660 Questioned Costs: $1

Finding 58754 (2022-001)

Significant Deficiency 2022

Appling County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding ...

FA 2022-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment 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), S425D210012 (Year: 2021) S425U2120012 (Year: 2021) Questioned Costs: $104,640.00 Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Appling County Board of Education. Estimated Completion Date: 5/5/2023 Contact Person: Adrienne Taylor, CFO Telephone: (912)367-8600 Email: Adrienne.taylor@appling.k12.ga.us

View Audit 54825 Questioned Costs: $1

Finding 58752 (2022-001)

Significant Deficiency 2022

Sycamore Square Housing Corporation

CA

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Project Legal Name: Sycamore Square Housing Corporation. HUD Project No.: CA390079004 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Fromme Position: Associate Director of Property Operations T...

CORRECTIVE ACTION PLAN Project Legal Name: Sycamore Square Housing Corporation. HUD Project No.: CA390079004 Audit Firm: CohnReznick, LLP Period covered by the audit: 1/1/22-12/31/22 Corrective Action Plan prepared by: Name: Julia Fromme Position: Associate Director of Property Operations Telephone Number: 510-305-4800 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee is to provide a statement of concurrence or nonconcurrence with each finding. The auditee is also to provide a statement of agreement or disagreement with each recommendation in the finding. Management concurs that the Project paid expenses in the amount of $1,455 on behalf of an affiliate from project cash without HUD approval. Management further notes that they have re-trained staff, reaffirmed the review and approval process to ensure accuracy and existence of each transaction to ensure no cash disbursements are made on behalf of affiliates without HUD approval. b. Action(s) Taken or Planned on the Finding The auditee should detail actions taken or planned to correct each finding identified in the report. Appropriate documentation should be submitted for actions taken. For planned actions, the auditee should provide the projected date for completion of all required action. The auditee should provide information on the task(s), subtask(s) and projected completion date(s) for the correction of the deficient condition and repayment of funds if appropriate. Officials responsible for completing the proposed task(s) and subtask(s) should also be identified. If the auditee believes a corrective action is not required, a statement describing the reasons should be included. Management has made changes to internal controls to prevent and detect unauthorized cash disbursements from project assets. It has also received reimbursement from the affiliate project.

View Audit 54820 Questioned Costs: $1

Finding 58749 (2022-001)

Material Weakness 2022

Ascentria Care Alliance, Inc.

MA

Questioned Costs Material Weakness Reporting

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. Th...

United States Department of Health and Human Services Ascentria Care Alliance respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 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?FEDERAL AWARD PROGRAMS AUDITS United States Department of Health and Human Services 2022-001 COVID-19 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: The Organization should review the PRF Reporting Portal instructions detailing how to complete individual schedules in the Reporting Portal, and ensure that all costs claimed are fully supported. The Organization should also ensure that an individual with sufficient training and experience is assigned to review and approve all grant reports submitted through the Reporting Portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement controls over reviewing and approving schedules to ensure that all schedules are complete before submission on the reporting portal. Name(s) of the contact person(s) responsible for corrective action: Sergio Plaza Planned completion date for corrective action plan: 6/30/2023 If the United States Department of Health and Human Services has questions regarding this plan, please call Sergio Plaza at 508-688-5608.

View Audit 54611 Questioned Costs: $1

Finding 58707 (2022-004)

Material Weakness 2022

Jackson County, Florida

FL

Questioned Costs Period of Performance Subrecipient Monitoring § 200.303

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that...

FINDING 2022-004 COMMENT: Under Uniform Guidance requirements, the County may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Each individual project under this program has a specified work deadline, which may be extended at the discretion of FEMA. RESPONSE: The County has requested an extension related to the FEMA work, but as of the date of the report, the extension has not been approved. Effective June 26, 2023, Rett Daniels, Deputy County Administrator, and Sarah Sun, Budget Director, will continue to seek and obtain the proper extensions needed for the FEMA project in question.

View Audit 56597 Questioned Costs: $1

Finding 58699 (2022-001)

Significant Deficiency 2022

Rowan County Housing Authority

NC

Questioned Costs HUD Housing Programs Reporting

Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Sara Potts Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to Reports ...

Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2022-001 Name of Contact Person: Sara Potts Executive Director Corrective Action: We concur. Management will review the internal control procedures as they relate to Reports and will implement procedures to insure all Reports are submitted timely. Proposed Completion Date: Immediately

View Audit 56173 Questioned Costs: $1

Finding 58687 (2022-002)

Significant Deficiency 2022

Disability Rights Washington

WA

Questioned Costs Allowable Costs / Cost Principles

Response to finding 2022-02 ? Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Related to Unallowable Costs Contact Person(s): Mark Stroh (mstroh@dr-wa.org) and Justin Gifford (justing@dr-wa.org). Corrective action planned: o DRW will modify its internal ...

Response to finding 2022-02 ? Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Related to Unallowable Costs Contact Person(s): Mark Stroh (mstroh@dr-wa.org) and Justin Gifford (justing@dr-wa.org). Corrective action planned: o DRW will modify its internal controls to ensure that all costs charged to the federal awards are allowable under Federal Regulations and follow DRW?s policies and procedures for consistent treatment. Steps: 1. Consolidate what constitutes an unallowable expenditure under federal regulations in a one pager for use in training fiscal staff, program staff, development staff and staff who submit expense reimbursements. Include expenditures that are in a gray area and subject to interpretation, so they are charged to an unrestricted fund. 2. Revise instructions and provide training for coding and approving fund allocations in Concur to emphasize accuracy of coding before it reaches Controller. 3. Revise instructions and provide training for Controller to emphasize the catching of mistakes made during Concur entry and approval before they are entered into Abila. 4. Revise instruction and provide training for reviewing cost center expenditure reports by program directors to emphasize how to understand the information and how to catch coding errors made during the Concur/ Abila entry and approval processes, particularly those which involve using federal dollars for unallowable expenditures. 5. Have Fiscal Monitor routinely verify that all involved employees have received the training described above and are performing their duties consistent with that training. Attention should be paid to ensure that regular reports are made to the Executive Director and involved employees with the results from this monitoring. 6. Go back to charging all technology related expenses (such as computers, computer repairs and accessories) to Cost Center 23 which is allocated on an equitable basis across all funds. Anticipated completion date: April 30, 2023.

View Audit 53879 Questioned Costs: $1

Finding 58686 (2022-001)

Material Weakness 2022

Jefferson County Department of Health

AL

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Jefferson County Department of Health submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FEDERAL AWARDS: Audit Finding Reference 2022-001 Procurement Corrective Action Plan Rate quotes will...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED SEPTEMBER 30, 2022 The Jefferson County Department of Health submits the following corrective action plan for the year ended September 30, 2022: FINDINGS ? FEDERAL AWARDS: Audit Finding Reference 2022-001 Procurement Corrective Action Plan Rate quotes will be obtained from at least three (3) law firms as required for ?small purchases? by 2 C.F.R. 200.320. Person Responsible Rodney Holmes, Finance Director Estimated Completion Date May 31, 2023

View Audit 53878 Questioned Costs: $1

Finding 58684 (2022-001)

None 2022

Grand Island Public Schools

NE

Questioned Costs Procurement, Suspension & Debarment § 200.320

Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. Also, the District reimbursed $105,273 ...

Views of Responsible Officials and Planned Corrective Actions: Personnel involved with Federal grant programs will receive additional training on the Compliance Supplement to ensure all compliance requirements are met for future grant reimbursement requests. Also, the District reimbursed $105,273 to NDE during September 2022.

View Audit 49944 Questioned Costs: $1

Finding 58615 (2022-001)

None 2022

Regents of the University of Michigan

MI

Questioned Costs

Finding No. 2022-001 ? HEERF Student Grant Disbursements View of Responsible Officials: The University concurs with the auditors? finding. The UM-Flint campus has taken corrective action as of September 27, 2021 to establish controls that ensure students are provided with the correct amounts offered...

Finding No. 2022-001 ? HEERF Student Grant Disbursements View of Responsible Officials: The University concurs with the auditors? finding. The UM-Flint campus has taken corrective action as of September 27, 2021 to establish controls that ensure students are provided with the correct amounts offered in accordance with the Higher Education Emergency Relief Fund awarding policy. Completion Date: September 2021

View Audit 56243 Questioned Costs: $1

Finding 58610 (2022-001)

None 2022

William R Moore College of Technology

TN

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Instructors will do a better job communicating to the Registrar of student course drops and reporting LDAs. The Registrar has implemented a review of all data to ensure it is correct moving forward. Our third-party financial aid processer, FAME, has agreed to review all r2T4 forms going forward for ...

Instructors will do a better job communicating to the Registrar of student course drops and reporting LDAs. The Registrar has implemented a review of all data to ensure it is correct moving forward. Our third-party financial aid processer, FAME, has agreed to review all r2T4 forms going forward for accuracy.

View Audit 54926 Questioned Costs: $1

Finding 58607 (2022-001)

Significant Deficiency 2022

Whittier College

CA

Questioned Costs Allowable Costs / Cost Principles

Finding 2022-001 Allowable Costs Criteria: According to the 2022 OMB Compliance Supplement - Institutions must demonstrate that costs incurred are allowable under the relevant statutory provisions and consistent with the purpose of the ESF ?to prevent, prepare for, and respond to coronavirus.? HE...

Finding 2022-001 Allowable Costs Criteria: According to the 2022 OMB Compliance Supplement - Institutions must demonstrate that costs incurred are allowable under the relevant statutory provisions and consistent with the purpose of the ESF ?to prevent, prepare for, and respond to coronavirus.? HEERF II, HEERF III, and HEERF I funds liquidated (spent) on or after December 27, 2020. Beginning December 27, 2020, any unused HEERF I Institutional Portion funds, new HEERF II Institutional Portion funds, HEERF III Institutional Portion Funds may be used to defray expenses associated with coronavirus (including lost revenue, reimbursement for expenses already incurred, technology costs associated with a transition to distance education, faculty and staff trainings, and payroll) and to make additional financial grants to students (CRRSAA Section 314(c)(1-3); ARP Section 2003) Statement of Condition: Whittier College charged an unallowable expense related to non-Covid-related testing at the College to the HEERF Institutional Portion. While most of the expense was for Covid testing performed by a third party at the College and deemed allowable, a portion was for screenings other than Covid; we determined that portion of the expense to be unallowable, as it was not consistent with the purpose of ESF "to prevent, prepare for, and respond to coronavirus". Corrective Action Planned: As the $634.87 expenditure documentation was prepared correctly but processed incorrectly, ORSP will strengthen reconciliation procedures to ensure that only allowable expenditures post to the respective grant fund and that timely corrections are made. Name of contact Person responsible for corrective action plan: Lisa Newton, Associate Director of Research and Sponsored Programs Anticipated completion date: The correction was made before submission of the HEERF third quarter report submission on 10/10/22.

View Audit 54920 Questioned Costs: $1

Finding 58531 (2022-001)

Material Weakness 2022

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

Project Legal Name: Catherine Booth Friendship House Fort Worth, TX (A Project of Catherine Booth Friendship House Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name:...

Project Legal Name: Catherine Booth Friendship House Fort Worth, TX (A Project of Catherine Booth Friendship House Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation that management should obtain HUD approval of repayment of advances outstanding in the amount of $23,000 to cover PRAC shortfalls. In the future, management will request PRAC shortfall funding advances, if needed, from the replacement reserve or residual receipts reserve, or obtain HUD approval for repayment to Owner from operations upon receipt of PRAC funds. b. Action(s) Taken or Planned on the Finding In the future we will obtain HUD approval prior to repayment for advances to cover PRAC shortfall -funding, or we will request withdrawal from replacement reserves or residual receipts reserve. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared. Finding 2022-001 Cleared.

View Audit 55320 Questioned Costs: $1

Finding 58481 (2022-001)

Material Weakness 2022

Municipality of Skagway

AK

Questioned Costs Special Tests & Provisions Material Weakness

Finding 2022-001 ? Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Issue: A missing application from the audit sample was shredded in error before being scanned into the patient?s Electronic H...

Finding 2022-001 ? Special Tests and Provisions ? Internal Control Over Compliance ? Material Weakness in Internal Control Over Financial Reporting and Material Noncompliance Issue: A missing application from the audit sample was shredded in error before being scanned into the patient?s Electronic Health Records (EHR) chart, resulting in a documentation gap. Objective: To prevent the recurrence of missing sliding fee applications by implementing a revised process that ensures all applications are properly documented and stored in the Electronic Health Records (EHR) system. Corrective Action Plan: Reception staff will continue to manage applications and supporting documentation, but once an application is complete and scanned to the patient?s chart, it will be stamped ?SCANNED? and passed to the Accounts and Benefits Specialist (ABS). The ABS will verify that the packet has been added to the patient?s EHR chart and the correct slide is placed on the account. Only application packets that are stamped ?SCANNED? will be shredded by the ABS. If the packet is not stamped, another review will be done by ABS to ensure a complete record in EHR prior to shredding. All incomplete applications will continue to be kept in a physical file by reception staff with date stamps and notes of what documentation is missing. Once an application is complete it will follow the steps outlined above. Expected Completion Date: Fiscal Year 2023

View Audit 54032 Questioned Costs: $1

Finding 58464 (2022-003)

Significant Deficiency 2022

Independent School District No. 833

MN

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-003 Internal Control Over Compliance and Noncompliance With Special Tests and Provisions Requirement...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCE OF NONCOMPLIANCE ? FEDERAL COMMUNICATIONS COMMISSION, EMERGENCY CONNECTIVITY FUND PROGRAM ? FEDERAL ALN 32.009 2022-003 Internal Control Over Compliance and Noncompliance With Special Tests and Provisions Requirements Finding Summary 47 CFR ? 54.1711 requires that the District only seek support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. The District did not have sufficient controls in place within its Emergency Connectivity Fund Program to assure compliance with federal special tests and provisions requirements. Corrective Action Plan Actions Planned ? The District will review its procedures relating to special tests and provisions requirements specifically relating to eligible equipment for which the District could seek reimbursement to ensure compliance in the future with any additional federal awards. Official Responsible ? Kris Blackburn, Fiscal Services Director. Planned Completion Date ? March 31, 2023. Disagreement With or Explanation of Finding ? The District is in agreement with this finding. Plan to Monitor ? The District?s Fiscal Services Director will ensure appropriate controls are in place to verify the District?s compliance with federal special tests and provisions requirements.

View Audit 55289 Questioned Costs: $1

Finding 58438 (2022-001)

None 2022

Emmanuel College

GA

Questioned Costs Special Tests & Provisions Student Financial Aid

Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who ...

Emmanuel College Audit Response Finding number 2022-001 from the 2022 audit has been copied below with the management response and corrective action plan provided. EMMANUEL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS JUNE 30, 2022 Condition: Out of a sample of 108 students there were 20 who withdrew. We decided to test all 20 of those students as it related to return of Title IV funds. Return of funds were sent in by the required date except for two instances. One was late due to the Thanksgiving Holiday. The school was closed on that Thursday and Friday, so the funds were not submitted until the following Monday. This was not a big deal; however, the other instance was simply late by 4 days and no Holidays were involved. Cause: Simply an oversight in which the date simply slipped by them. Effect: The Department of Education received the transferred return of funds 4 days later than they were required to be deposited into the SFA account. Recommendation: College management should design and implement procedures to ensure that there are checks and balances to make sure that when a student withdraws and the return of funds are calculated that the required return date is flagged and sent to whomever is responsible for submitting those funds to the SFA account. Management Response and Corrective Action Plan: Financial Aid personnel will utilize a built in Return to Title IV funds feature of the financial aid software, PowerFaids, to function as a quality assurance measure for Accounting Office staff. The PowerFaids function archives the date of withdrawal and calculates the deadline for return of funds. This feature will allow for quality assurance reports to be pulled no less than a week before the deadline so that Financial Aid staff can serve as an accountability partner for accounting staff in ensuring funds are returned in a timely fashion and in compliance with all federal guidelines. Contact Responsible for Corrective Action: Donna Quick, Vice President for Enrollment, 706-245-2872

View Audit 55512 Questioned Costs: $1

Corrective Action Plans

Filters