Corrective Action Plans

Finding 43948 (2022-001)

Significant Deficiency 2022

TN

Questioned Costs Allowable Costs / Cost Principles § 200.423

MANAGEMENT'S CORRECTIVE ACTION PLAN - FISCAL YEAR 2022 Finding 2022-001: (21.027) Unallowable Activities/Allowance Costs and Cost Principals August 9, 2023 In July 2022, Arrowmont School of Arts and Crafts submitted a request for funds reimbursement under the Arts Recovery Program Grant (federal ...

MANAGEMENT'S CORRECTIVE ACTION PLAN - FISCAL YEAR 2022 Finding 2022-001: (21.027) Unallowable Activities/Allowance Costs and Cost Principals August 9, 2023 In July 2022, Arrowmont School of Arts and Crafts submitted a request for funds reimbursement under the Arts Recovery Program Grant (federal award #SLFRP5534) through the Tennessee Arts Commission. In the documentation justifying the request, an unallowable expense of $329.25 was included. The staff member who completed the request and the supporting documentation was knowledgeable about the federal regulation excluding alcohol purchases as eligible for reimbursement, however in reviewing and submitting the request, she did not notice that alcohol was included. The line item in error was a VISA bill that contained a purchase that included alcohol. There are a number of reasons this oversight occurred. The primary reason is human error. At the time the error occurred, Arrowmont had insufficient staff support for the function. There was only one staff member available to complete the request and supporting documentation. In addition to the volume of entries (approximately 1,000), the staff member who had COVID was working from home without access to the full database and on a very short timeline and therefor simply did not see the purchase which was at a restaurant as including alcohol. Corrective Action. Corrective action has been accomplished, effective April 2023. The need for grants management support staff has been identified and the position is in process to effectively manage all Arrowmont grants reporting. This position will work closely with the accounting staff to ensure the accuracy of reports and supporting documentation. Working with the accounting staff to review and double check the accuracy of each entry should preclude this error from re-occurring. Protocols include double checking any invoice that contains multiple entries to ensure compliance with financial/accounting and programmatic reporting. The Chief Officer for Institutional Advancement is responsible for ensuring that future requests and documentation are accurate, that staff are adequately trained, and that reports are checked carefully before submission. The Chief Finance Officer will also participate in grants management oversight to ensure all financial reports are accurate and correct. The Chief Executive Officer has additional oversight responsibility as necessary for all grants management reporting for Arrowmont. Upon notification from the auditors that an unallowable expense has been identified, the Chief Officer for Institutional Advancement called the Tennessee Arts Commission and notified them that an error had occurred and requested their guidance on how to proceed. The guidance was to provide the Director of Grants with Tennessee Arts Commission with this memo when corrective action was completed. This memo is being shared with PYA (Arrowmont auditors for 2022) and with Tennessee Arts Commission. In addition, to correct the $329.25 expense, Arrowmont will prepare and mail a refund check in this amount to Tennessee Arts Commission and will amend the 2022 budget reimbursement and the 2024 available budget reimbursement amounts. The contact person relative to this corrective action is: Trudy M. Hughes, Chief Executive Officer thughes@arrowmont.org (865) 368-8886 Thank you for the opportunity to submit this information. I welcome your response and direction regarding any further communication as is necessary. Sincerely, Trudy M. Hughes Trudy M. Hughes Chief Executive Officer

View Audit 51991 Questioned Costs: $1

Finding 43947 (2022-006)

Significant Deficiency 2022

Housing Authority of the City of La Joya

TX

Questioned Costs HUD Housing Programs Eligibility

In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy P...

In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy Policy and Administrative Plan. Documentation was submitted to the San Antonio Field Office in September of 2023 to show the waitlist and the families that have been selected in order of the waitlist or removed at the request of the family.

View Audit 52553 Questioned Costs: $1

Finding 43927 (2022-005)

Significant Deficiency 2022

County of Dane

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reim...

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reimbursement reports prepared by the Clerk of Courts will be reviewed by a person other than the preparer to ensure accuracy. The review will be completed before the reimbursement request is submitted to Child Support. Name(s) of Contact Person(s) Responsible for Corrective Action: Shelly Maas, Deputy Clerk of Courts Anticipated Completion Date: August 2023

View Audit 51738 Questioned Costs: $1

Finding 43916 (2022-004)

Material Weakness 2022

Gerald R. Ford International Airport Authority

MI

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Finding Number: 2022-004 Condition: Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs ...

Finding Number: 2022-004 Condition: Unallowable costs incurred prior to the period of performance under the grant agreement were submitted and reimbursed by the granting agency. Additionally, these costs were initially included on the schedule of expenditures of federal awards. Planned Corrective Action: The personnel responsible for submitting reimbursement requests will review grant agreements with the personnel responsible for applying for the grants upon their award. Worksheets created for reimbursement and reporting will be reviewed against the grant schedules for accuracy. Contact person responsible for corrective action: Matt Zeilstra ? Financial Controller Anticipated Completion Date: 07/27/2023

View Audit 51735 Questioned Costs: $1

Finding 43908 (2022-001)

None 2022

Nevada Urban Indians, Inc.

NV

Questioned Costs Allowable Costs / Cost Principles § 200.405

Nevada Urban Indians, Inc. (NUI) will implement an allocation disclosure on all backup documentation that is verifiable to program budgets. NUI will also implement a rolling 12-month allocation plan to ensure that all funds received are being spent appropriately and that there will not be a fund def...

Nevada Urban Indians, Inc. (NUI) will implement an allocation disclosure on all backup documentation that is verifiable to program budgets. NUI will also implement a rolling 12-month allocation plan to ensure that all funds received are being spent appropriately and that there will not be a fund deficiency. This 12-month allocation will be reviewed monthly and allocations will be adjusted as needed. In the event that previous allocations need to be changed, NUI will shift costs per 2 CFR 200.405 (c) and (d) and provide additional backup documentation showing the change and why the change was made.

View Audit 49538 Questioned Costs: $1

Finding 43901 (2022-002)

Material Weakness 2022

Childrens Aid College Prep Charter School

NY

Questioned Costs Allowable Costs / Cost Principles § 200.430

FINDING 2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVATES ? ABSENCE OF RECORDS IN SUPPORT OF PERSONAL COSTS CHARGED TO FEDERAL PROGRAMS (MATERIAL WEAKNESS) 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head...

FINDING 2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVATES ? ABSENCE OF RECORDS IN SUPPORT OF PERSONAL COSTS CHARGED TO FEDERAL PROGRAMS (MATERIAL WEAKNESS) 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Plan: Charter School management has subsequently put in place policies and procedures to appropriately document costs allocated to federal and other awards. Steps include review and signoffs of timesheets, aggregated summaries and reconciliations to justify amounts charged to federal and all other funding sources. Interim processes include manual oversight, signoffs and paper-based processes followed later by best-practice time and effort electronic reporting systems and digital tracking. Extenuating Circumstances Relating To Finding: During the time period audited (July 1, 2021 to June 30, 2022) the Charter School did not have employee-signed timesheets. All federally funded supplemental payments to employees for after-school and summer tutoring were entered by the supervisors (i.e. school Principals) in Google trackers which were reviewed and approved by the Principals and Head of School on a bi-weekly basis. The Charter School?s timekeeping and payroll system during this same time period only tracked the regular 80-hour workweek. Approvals for supplemental payments were done via the Google trackers and emails confirming approval by the Principals and the Head of School. Prior to COVID, all compensable time (including supplemental payments) were tracked and monitored via the school?s timekeeping system which utilized biometric clocks for punching in and out. Supervisors could approve all of their employee?s time within that system. The New York State Education Department put a ban on biometric devices (including timeclocks) when the COVID crisis began (Summer 2020) and they have not reinstated their use. Bi-weekly hours for the regular work-week were entered manually since biometric clocks were not permitted. This also left a gap in our procedures for tracking additional or supplemental paid time which led us to create a system that relied on the use of the Google trackers and email approvals described above. Corrective Action: Management has updated its policies and procedures related to timekeeping and approval of timesheets to reflect staff?s hours worked and the sign-off on their own time for each day worked, including a Supervisory bi-weekly review and manual sign-off on these timesheets and final review and submission of timesheets to Payroll by the Sr. Manager of Operations and/or Head of School. Further, beginning in September 2023, all time will be tracked in a new digital timekeeping system that was implemented and training provided during the Summer of 2023 which is compliant with federal time and effort tracking best practices.

View Audit 48978 Questioned Costs: $1

Finding 43895 (2022-001)

None 2022

Arlington Baptist University

CO

Questioned Costs Student Financial Aid Reporting

Incorrect and Untimely Return of Title IV Funds (R2T4) Calculations Planned Corrective Action: The registrar's office will identify students that withdraw or are withdrawn & only have one class remaining. A committee meeting will follow and determine appropriate action. The committee will determine ...

Incorrect and Untimely Return of Title IV Funds (R2T4) Calculations Planned Corrective Action: The registrar's office will identify students that withdraw or are withdrawn & only have one class remaining. A committee meeting will follow and determine appropriate action. The committee will determine if the student can pass that last class or if student plans to drop that last class as well. The committee will consist of Peggy Smith, Janie Taylor, and John Rocha. At the end of each semester ABU will run a 0-credit report. The report will ensure all unofficial withdrawals are followed up with R2T4s when warranted. Person Responsible for Corrective Action Plan: Peggy Smith-VP of student affairs, John Rocha- Financial Aid Director and Janie Taylor- VP of Academic Affairs / Registrar Anticipated Date of Completion: Spring 2023

View Audit 48937 Questioned Costs: $1

Finding 43856 (2022-001)

Significant Deficiency 2022

Dientes Community Dental Care

CA

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

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial stateme...

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial statements which are required to be reported in accordance with Government Auditing Standards. Corrective Action Plan: We will continue to review the PRF terms and conditions to ensure compliance. Contact Person, Title, Phone: Jesse Navarro, CFO 831-710-1333 Anticipated Date of Completion: July 2022

View Audit 46674 Questioned Costs: $1

Finding 43835 (2022-005)

Significant Deficiency 2022

Community Christian College

CA

Questioned Costs Student Financial Aid Subrecipient Monitoring

The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a....

The following is the procedure that the College will be implemented to ensure that student withdrawal calculations are performed accurately and returned within 30 days: 1. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a. The list will include date of determination (DOD) and last date of attendance (LDA) of each student b. DOD will be within 14 days of student LDA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student?s current ledger card b. Gather student?s current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to 3rd party processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to G5. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LDA.

View Audit 46666 Questioned Costs: $1

Finding 43834 (2022-004)

Material Weakness 2022

Community Christian College

CA

Questioned Costs Student Financial Aid Eligibility

Corrective Action plan to the College will implement a process to review, update, and verify student eligibility requirements. The following is the process to review, update and verify student eligibility requirements: 1. Financial Aid Rep assist student with completing FAFSA 2. Financial Aid Rep pu...

Corrective Action plan to the College will implement a process to review, update, and verify student eligibility requirements. The following is the process to review, update and verify student eligibility requirements: 1. Financial Aid Rep assist student with completing FAFSA 2. Financial Aid Rep pulls NSLDS to make sure loan amounts and grants are not used up. 3. NSLDS print out is uploaded to campus IVY 4. Once the FAFSA summary is in Campus IVY and the funding is created, the usage amount is shown. 5. Once loan and Pell amounts are sent to COD and approved 6. Campus IVY will send a batch with student loan and Pell amounts to the school to be reviewed. 7. The student accounts office will then review the student loan and Pell amount against the student schedule. 8. Based on course load/scheduled credits the student account will update the amounts on the batch 9. Student accounts will ok the batch once corrections to eligibility are made and send back to Ivy for payment.

View Audit 46666 Questioned Costs: $1

Finding 43817 (2022-003)

Material Weakness 2022

The Housing Authority of the City of Warner Robins

GA

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Finding 2022-003 ? Non-compliance with Internal Procurement Policy Capital Fund Program ? Assistance Listing No. 14.872, Grant Period: Fiscal Year-End June 30, 2022 Corrective Action The Authority will attain certification against suspension and debarment or search the EPLS for prospective contract...

Finding 2022-003 ? Non-compliance with Internal Procurement Policy Capital Fund Program ? Assistance Listing No. 14.872, Grant Period: Fiscal Year-End June 30, 2022 Corrective Action The Authority will attain certification against suspension and debarment or search the EPLS for prospective contractors prior to awarding contracts. The Authority?s Executive Director, Africa Porter, has assumed the responsibility of executing this corrective action as of April 1, 2023.

View Audit 39384 Questioned Costs: $1

Finding 43790 (2022-001)

Material Weakness 2022

Marygrove Non-Profit Housing Corporation II

MI

Questioned Costs Eligibility HUD Housing Programs

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2022 September 28, 2023 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 ? Eligibility - Tenant File Documentation Finding Type. Material noncompliance; ...

Corrective Action Plan Marygrove Nonprofit Housing Corp II, dba McGivney Bethune Apartments Project No. 044-EE011 Year Ended December 31, 2022 September 28, 2023 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-001 ? Eligibility - Tenant File Documentation Finding Type. Material noncompliance; Material weakness in internal controls over compliance (Eligibility) Federal programs U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (CFDA# 14.157) Condition. Out of a sample of 8 tenant files, it was noted: 1. One out of eight instances where a tenant EIV was not run within 90 days of move in, however third party support was received upon move in; 2. One out of eight instances where a tenant's saving account was not verified by a third party; 3.Two out of eight instances where a tenant file was missing completely or missing substantial documentation used to support the tenant assistance payment. Further, we noted that a tenant waitlist was not maintained during the year. Effect. As a result of this condition, certain tenant files did not contain all required supporting documentation. Plan. Management agrees with finding 2022-001. All files are to be inspected in the current fiscal year to ensure compliance with HUD regulations. File maintenance will be competed following each move in and annual recertification. In addition to one-on-one training, the housing administrator has signed up for additional training including a WebEx on annual recertification and a basic EIV course. Additional training sessions are forthcoming. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: December 31, 2023

View Audit 49584 Questioned Costs: $1

Finding 43729 (2022-002)

None 2022

Pono Homes, Inc.

MD

Questioned Costs HUD Housing Programs Cash Management

Recommendation: Training of staff should be performed to bring the staff up to date with the implementation of all residual receipts compliance requirements. Action Taken: The Organization will request HUD approval to pay back the excess residual receipts balance.

View Audit 51243 Questioned Costs: $1

Finding 43728 (2022-001)

Material Weakness 2022

Pono Homes, Inc.

MD

Questioned Costs HUD Housing Programs Reporting

Recommendation: ln conjunction with Pono Homes, lnc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. ln turn, Pono Homes, lnc. should pay the invoice amount on a monthly basis. Action Taken: The aud...

Recommendation: ln conjunction with Pono Homes, lnc. and their local HUD field office, it was determined that the related party should invoice the Organization for project expenses on a monthly basis. ln turn, Pono Homes, lnc. should pay the invoice amount on a monthly basis. Action Taken: The auditors have worked with the auditee in conjunction with their local HUD field office to determine a course of action. All parties agreed with the recommendation to avoid unauthorized distributions.

View Audit 51243 Questioned Costs: $1

Finding 43723 (2022-006)

Significant Deficiency 2022

Nebraska Association for Developmental Housing

IA

Questioned Costs HUD Housing Programs Reporting

a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2021. The Company should repay the replacement reserve $7,486. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the ...

a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2021. The Company should repay the replacement reserve $7,486. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the replacement reserve. The Company will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.

View Audit 49930 Questioned Costs: $1

Finding 43722 (2022-005)

Significant Deficiency 2022

Nebraska Association for Developmental Housing

IA

Questioned Costs HUD Housing Programs Reporting

a. Comments on the Finding and Each Recommendation - The replacement reserve is underfunded at June 30, 2022. The project should make a deposit to the replacement reserve account in the amount of $291,545 or negotiate with HUD to suspend the debt service savings deposit. Management agrees with the...

a. Comments on the Finding and Each Recommendation - The replacement reserve is underfunded at June 30, 2022. The project should make a deposit to the replacement reserve account in the amount of $291,545 or negotiate with HUD to suspend the debt service savings deposit. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to the financial situation the Company is in at June 30, 2022, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for communicating with HUD.

View Audit 49930 Questioned Costs: $1

Finding 43721 (2022-004)

Significant Deficiency 2022

Nebraska Association for Developmental Housing

IA

Questioned Costs HUD Housing Programs Reporting

a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2020. The Company should repay the nonprofit sponsor?s foundation $1,500. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constr...

a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2020. The Company should repay the nonprofit sponsor?s foundation $1,500. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation. The Company will repay the nonprofit sponsor?s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.

View Audit 49930 Questioned Costs: $1

Finding 43720 (2022-003)

Significant Deficiency 2022

Nebraska Association for Developmental Housing

IA

Questioned Costs HUD Housing Programs Reporting

a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2019. The Company should repay the nonprofit sponsor?s foundation $3,300. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constr...

a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2019. The Company should repay the nonprofit sponsor?s foundation $3,300. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation. The Company will repay the nonprofit sponsor?s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.

View Audit 49930 Questioned Costs: $1

Finding 43698 (2022-002)

None 2022

Plymouth Joint School District

WI

Questioned Costs Subrecipient Monitoring

Finding No. 2022-002 - Document Retention Auditor's Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. ...

Finding No. 2022-002 - Document Retention Auditor's Recommendation - The District should review their document retention policy regarding the Wisconsin Medicaid School Based Services program to make sure the District is in compliance with the requirements of the program. Action Taken - The District will start retaining all prescriptions from physicians and advanced practice nurses for a period of seven years for the services that are billed for the Medicaid program. Anticipated Completion Date - This has already been implemented for the current year. Contact Amy Williams, Business Manager, 920-892-2661.

View Audit 41803 Questioned Costs: $1

Finding 43660 (2022-004)

None 2022

West Harvey-Dixmoor School District 147

IL

Questioned Costs Subrecipient Monitoring Reporting

Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim...

Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District inadvertently claimed $8,226 of expenditures under 2530-300 and 2530-500 function codes for the same invoices. The correct claim was under 2530-300. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: The District will strengthen their internal controls and make sure supporting document agrees with each filing.

View Audit 51455 Questioned Costs: $1

Finding 43617 (2022-002)

Significant Deficiency 2022

Boys & Girls Club of Dundee Township, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures.

View Audit 48300 Questioned Costs: $1

Finding 43616 (2022-001)

Material Weakness 2022

Heber Springs School District

AR

Questioned Costs Equipment & Real Property Management Special Tests & Provisions

Heber Springs School District No. 1 Finding Number: 2022-001 Responsible Party: Dr. Andy Ashley, Superintendent Finding: FEDERAL COMMUNICATIONS COMMISSION COVID-19 EMERGENCY CONNECTIVITY FUND -AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Corrective Action Plan: Heber Springs Schools wi...

Heber Springs School District No. 1 Finding Number: 2022-001 Responsible Party: Dr. Andy Ashley, Superintendent Finding: FEDERAL COMMUNICATIONS COMMISSION COVID-19 EMERGENCY CONNECTIVITY FUND -AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Corrective Action Plan: Heber Springs Schools will contact the FCC (Federal Communication Commission) for guidance. Anticipated Completion Date: The district has been in contact with the FCC and will adhere to their guidance and support moving forward.

View Audit 47797 Questioned Costs: $1

Finding 43564 (2022-004)

Significant Deficiency 2022

Legacy Medical Care Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Period of Performance ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend that only costs incurred during the period of performance be charged to the grant. For payroll in which periods extend over multiple budget periods, we recommend prorating the amount charged to the grant by da...

Period of Performance ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend that only costs incurred during the period of performance be charged to the grant. For payroll in which periods extend over multiple budget periods, we recommend prorating the amount charged to the grant by days worked within the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ? LMC staff will review all expense applied toward federal funds to ensure that all dates fall within the period of performance. ? CFO will work with grant management staff to further train and support review of all expenses allocated to grant funding. Name(s) of the contact person(s) responsible for corrective action: Melissa D?Onorio, CEO, and Emily Faricy, CFO. Planned completion date for corrective action plan: 1/31/2023

View Audit 44640 Questioned Costs: $1

Finding 43561 (2022-003)

Significant Deficiency 2022

Montreat College

NC

Questioned Costs Student Financial Aid Eligibility

2022-003 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, 84.038 Grant Period - Year Ended June 30, 2022 ...

2022-003 Incorrect Direct Loans Disbursement Amount - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, 84.038 Grant Period - Year Ended June 30, 2022 Condition Found During our student file testing we noted four students out of forty were not disbursed the correct Direct Loans award. Based on the student?s enrollment status and need, the College over awarded Direct Loans to the students by $2,993. We consider this to be a significant deficiency relating to the Eligibility Compliance Requirement. Corrective Action Plan Due to the institutional policy, we have updated our process to check and recalculate all loans for the current semester in the following semester by the census date. Responsible Person for Corrective Action Plan Jeremy Hurse ? Director of Student Financial Services Deborah Beck ? Associate Director of Student Financial Services Implementation Date of Corrective Action Plan 01/16/2023

View Audit 44632 Questioned Costs: $1

Finding 43559 (2022-002)

Significant Deficiency 2022

The Estaugh T/a Medford Leas

NJ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company wil...

Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company will implement procedures to ensure an individual who is reviewing and approving invoices has the appropriate skill set to ensure costs that are incurred are being used to prevent, prepare for, or respond to the coronavirus. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022

View Audit 39059 Questioned Costs: $1

Corrective Action Plans

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